Legal Opinion
Riverview Properties, Ltd. v. South Dakota State Board of Equalization
South Dakota Supreme Court
Decided April 26, 1989No. 16328, 16329PublishedCited by 10 opinions
1Opinion of the Court
MILLER, Justice.
In this real estate tax assessment appeal, we affirm the trial court and hold that (1) the circuit court, in tax assessment proceedings, has no jurisdiction or authority to order a county to pay a tax refund, and (2) summary judgment in favor of the county was proper because, the taxpayer failed to pursue the proper statutory remedy.
FACTS
Riverview Properties (Riverview) is the owner of a hotel property located in Yank-ton County, South Dakota. The assessed value of the property in 1985 was appealed by Riverview through the local boards of equalization and was eventually heard…
2Cases cited8 opinions
- At & T Information Systems v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1987
- Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of CommissionersSouth Dakota Supreme Court · 1976
- Williams v. Stanley County Board of EqualizationSouth Dakota Supreme Court · 1942
- In Re RobinsonSouth Dakota Supreme Court · 1951
- Chicago and North Western Railway Co. v. SchmidtSouth Dakota Supreme Court · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Fall River County v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1996
- Agar School District No. 58-1 v. McGeeSouth Dakota Supreme Court · 1997
- Pirmantgen v. Roberts County, South DakotaSouth Dakota Supreme Court · 2021
- Matter of Tax Refund of Hunt Cos.South Dakota Supreme Court · 2019
- In re 2012 , 2013 and 2014 Tax Refund and Abatement Appeal of Hunt Companies, Inc.South Dakota Supreme Court · 2019
5 more not listed; retrieve them via the Exa API.