Apland v. Butte County

SABERS, Justice.

[¶ 1.] Apland and the other appellants (Apland) are appealing the circuit court’s decision that affirmed the Butte County Director of Equalization’s (Director) 2002 and 2003 assessments of rangeland property. Apland asserts that Director’s methodology in applying SDCL 10-6-33.6 was clearly erroneous, and we agree. Director did not give appropriate consideration to appurtenant and nontransferable water rights.

FACTS

[¶ 2.] In preparation for the assessment review for 2002, Director laid out a map of Butte County and proceeded to plot the land sales for 2000 and 2001. Director…