Legal Opinion
Bison Township v. Perkins County
South Dakota Supreme Court
Decided March 15, 2000No. NonePublishedCited by 2 opinions
1Opinion of the Court
MILLER, Chief Justice.
[¶ 1.] Eleven townships in Perkins County appeal their 1998 real estate assessments. Because County included non-arms-length transactions in its market analysis and failed to properly re-evaluate the use of assessment zones, we reverse and remand.
FACTS
[¶ 2.] In 1993 Perkins County (County) exercised its statutory right to create “zones” of different assessment areas within the county. 1 Where there existed an identifiable region that deviated more than 10 percent in value from the county average, a separate assessment zone was created. As a result, Perkins County is…
2Cases cited12 opinions
- Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
- Walters v. Knox County Board of RevisionOhio Supreme Court · 1989
- West Two Rivers Ranch v. Pennington CountySouth Dakota Supreme Court · 1996
- Beach Properties, Inc. v. Town of FerrisburgSupreme Court of Vermont · 1994
- Kindsfater v. Butte CountySouth Dakota Supreme Court · 1990
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Mackey v. Department of Human ServicesMichigan Court of Appeals · 2010
- Bison Township v. Perkins CountySouth Dakota Supreme Court · 2002