Butte County v. Vallery

GILBERTSON, Justice.

[¶ 1.] Landowner brought an action against county board of equalization challenging board’s assessment of his property, which was based on a method that classified certain real property as irrigable, as compared to dryland, and valued it as such. The circuit court reversed the assessment finding that irrigated or irrigable land cannot be separately classified for purposes of taxation under the South Dakota Constitution. The circuit court ordered the county assess in a similar manner to that of all other agricultural lands. The county appeals. We affirm.

FACTS AND PROCEDURE

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