West Two Rivers Ranch v. Pennington County

GILBERTSON, Justice.

[¶ 1] Taxpayer appeals the valuation for tax purposes of his ranch which lies across two counties. We consolidated the appeals which arose out of Pennington and Meade County circuit courts’ affirmances of administrative law judges’ decisions. We affirm the decision of the Meade County Circuit Court. We reverse and remand the Pennington County action to the circuit court of the Seventh Judicial Circuit.

FACTS AND PROCEDURE

[¶ 2] West Two Rivers Ranch (Ranch) encompasses approximately 30,000 acres. Portions of the ranch are located in Meade and Pennington counties. The county…