Washington County Board of Equalization v. Rushmore Borglum Ministries, Inc.

I respectfully dissent from the majority’s determination that we do not have jurisdiction in this matter and the conclusion that this appeal should be dismissed.

Jurisdiction.

The rationale of the majority’s opinion that this court does not have jurisdiction is based on the incorrect premise that the key date in any analysis is the first Board “hearing” of May 23, 2000. The gravamen of the jurisdictional question in this case is the stipulated and agreed-upon fact that Rushmore was not given notice that a hearing would be held on May 23. This notice requirement is clearly spelled out and…