Thares v. Brown County Board of Equalization

[¶ 29.] The majority opinion states that the South Dakota Legislature acted within *389the ambits of our constitution because it “created an additional nonagricultural classification, not a second agricultural class.” I respectfully disagree.

[¶30.] Less than three years ago a unanimous South Dakota Supreme Court held in Gould v. Pennington Cty. Bd. of Equal, 1997 SD 129, ¶ 18, 570 N.W.2d 846, 850:

Some statutes define methods of valuing agricultural land; some statutes define methods of assessing land; and some statutes define methods of measuring market value. SDCL 10-6-58 does none of these. It…