Clarkson and Co. v. Harding County

KONENKAMP, Justice.

[¶ 1.] In appraising agricultural real estate, are long-term conditions impairing livestock growth and reproduction, such as oil well facilities on grazing land, a valid factor in valuation? Because statutes controlling the assessment of agricultural land require consideration of the capacity of the land to produce agricultural products, including livestock, this factor justified a lower valuation than the one given by the taxing authorities. The circuit court’s order upholding a reduced assessment is affirmed.

Facts

[¶2.] Clarkson & Co. and William and Shirley Clarkson…