Richter Enterprises, Inc. v. Sully County

AMUNDSON, Justice.

[¶ 1.] Richter Enterprises, Inc. and Kenneth Barber (Taxpayer) appeal the circuit court’s decision to affirm the Sully County Director of Equalization’s (Director) assessment of value to two parcels of commercial property in Sully County. We affirm.

FACTS AND PROCEDURAL HISTORY

[¶ 2.] On March 5, 1993, Taxpayer purchased two parcels of property in the City of Onida, Sully County, South Dakota. The buildings located on these parcels both share a common wall with the Onida Masonic Hall. Located in the building on the east is the ASCS office; located in the building on the west…