Meligan v. Department of Revenue & Regulation

712 N.W.2d 12 (2006)

2006 SD 26

Raymond E. MELIGAN, Plaintiff and Appellee,

v.

DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellant.

No. 23715.

Supreme Court of South Dakota.

Argued January 10, 2006.

Decided March 15, 2006.

John L. Brown of Riter, Rogers, Wattier & Brown, Pierre, South Dakota, Attorneys for plaintiff and appellee.

Lawrence E. Long, Attorney General, Diane Best, Grant Gormley, Assistant Attorneys General, Pierre, South Dakota, Attorneys for defendant and appellant.

SABERS, Justice.

[¶ 1.] The Department of Revenue and Regulation (Department) found that appraiser Raymond Meligan…