Legal Opinion
Sabow v. Pennington County
South Dakota Supreme Court
Decided May 19, 1993No. 17937PublishedCited by 10 opinions
1Opinion of the Court
WUEST, Justice.
This is an appeal by Pennington County from a circuit court judgment determining the 1991 tax assessment of John D. Sabow. We reverse and remand.
FACTS
John D. Sabow (hereinafter Taxpayer) appealed to the Pennington County Board of Equalization (hereinafter Board) the 1989 tax year assessment of his residence by the director of equalization. The Board made a slight reduction, but Taxpayer appealed to the circuit court. After a de novo trial was held, the court entered a judgment setting the value of the residence at $368,000.
For tax year 1991, the director of equalization set the…
2Cases cited18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- People Ex Rel. Hilton v. FahrenkopfNew York Court of Appeals · 1938
- Golden v. Oahe Enterprises, Inc.South Dakota Supreme Court · 1976
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Poindexter v. Hand County Board of EqualizationSouth Dakota Supreme Court · 1997
- Shevling v. Butte County Board of CommissionersSouth Dakota Supreme Court · 1999
- Wharf Resources (USA) Inc. v. FarrierSouth Dakota Supreme Court · 1996
- Pirmantgen v. Roberts County, South DakotaSouth Dakota Supreme Court · 2021
- McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2008
5 more not listed; retrieve them via the Exa API.