Legal Opinion
In Re the Appeal From the Refusal of the State Board of Equalization to Hear the Appeal of the Lake Poinsett Area Development Ass'n
South Dakota Supreme Court
Decided March 2, 1983No. 13803, 13807 and 13814PublishedCited by 14 opinions
1Opinion of the Court
HALL, Circuit Judge.
This is an appeal concerning a dispute over the calculation of the assessed valuation and the taxable percentage imposed upon two classes of property, agricultural and nonagricultural, in Hamlin County, South Dakota for 1981. We affirm in part and reverse in part.
Lake owners (appellees) are 327 individuals who own 276 parcels of real estate adjacent to Lake Poinsett in Hamlin County. Part of the real estate is located in Norden Township and the balance is located in Es-telline Township.
Lake owners filed timely written objections to the real property assessment with the…
2Cases cited24 opinions
- Wilbur v. United States Ex Rel. KadrieSupreme Court of the United States · 1930
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- Stephens v. JonesSouth Dakota Supreme Court · 1909
- Hot Springs Independent School District No. 10 v. Fall River Landowners Ass'nSouth Dakota Supreme Court · 1978
- Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
19 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Codington County Board of Commissioners v. State, Board of EqualizationSouth Dakota Supreme Court · 1988
- In Re Appeal of Butte CountySouth Dakota Supreme Court · 1986
- Application of Leo's Bus Service, Inc.South Dakota Supreme Court · 1984
- Burlington Northern Railroad v. GreenSouth Dakota Supreme Court · 2001
- Telkamp v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1994
9 more not listed; retrieve them via the Exa API.