Legal Opinion
Yadco, Inc. v. Yankton County
South Dakota Supreme Court
Decided December 19, 1975No. File 11628PublishedCited by 52 opinions
1Opinion of the Court
DOYLE, Justice.
This is an appeal by Yadco, Ind. (Yadco) of Yankton County, South Dakota, from assessments of real property for the years 1971, 1972 and 1973. The principal contention of Yadco is that the “full and true” value of its property should be based, at least in part, on the amount of income which will be received under a long-term, uneconomical lease consummated by it.
The Yankton County Board of Equalization failed to adopt Yadco’s argument and denied relief; Yadco thereupon appealed the Board’s decision to the circuit court. The circuit court, after a trial de novo, also rejected…
2Cases cited18 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1969
- In Re Estate of HobelsbergerSouth Dakota Supreme Court · 1970
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Rowland v. City of TylerTexas Commission of Appeals · 1928
13 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Knodel v. BD. OF CTY. COM'RS, ETC.South Dakota Supreme Court · 1978
- Darcel, Inc. v. City of Manitowoc Board of ReviewWisconsin Supreme Court · 1987
- Hot Springs Independent School District No. 10 v. Fall River Landowners Ass'nSouth Dakota Supreme Court · 1978
- Matter of Estate of GossmanSouth Dakota Supreme Court · 1996
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
47 more not listed; retrieve them via the Exa API.