Legal Opinion
Willow, Inc. v. Yankton County
South Dakota Supreme Court
Decided December 19, 1975No. File 11627PublishedCited by 10 opinions
1Opinion of the Court
DOYLE, Justice.
This case constitutes an appeal by Willow, Inc. (Willow) from an assessment of its real property for the year 1973.
Willow’s principal contention is that the income approach alone should be employed in determining the true and full value of its property; evidence of a previous sale of the property in question and evidence of previous sales of arguably comparable properties should be rejected as inappropriate for the court and assessor to consider in the face of evidence as to income.
The taxpayer appealed to the County Board of Equalization which denied relief. The taxpayer…
2Cases cited11 opinions
- In Re Estate of HobelsbergerSouth Dakota Supreme Court · 1970
- Rowland v. City of TylerTexas Commission of Appeals · 1928
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
- Sheraton-Midcontinent Corp. v. County of PenningtonSouth Dakota Supreme Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
- Kindsfater v. Butte CountySouth Dakota Supreme Court · 1990
- Richter Enterprises, Inc. v. Sully CountySouth Dakota Supreme Court · 1997
- District of Columbia v. Washington Sheraton Corp.District of Columbia Court of Appeals · 1985
- Buckingham Wood Products, Inc. v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1981
5 more not listed; retrieve them via the Exa API.