In Re Appeals of Bottcher

Appellants as owners of mercantile buildings in Highmore, South Dakota, made applications for reductions of the valuations fixed by the Director of Assessments. Receiving no relief from the governing body of the city or the County Board, sitting as Boards of Equalization, appeals were taken to the circuit court. In that court they were combined for trial at which appellants submitted extensive evidence. The trial judge filed a memorandum decision in which he reduced the valuations twenty and thirty per cent. Thereafter the parties to this proceeding entered a stipulation waiving findings of…