Buckingham Wood Products, Inc. v. South Dakota State Board of Equalization

WOLLMAN, Chief Justice.

The South Dakota State Board of Equalization appeals from a judgment that declared void certain property assessments on land owned by appellee, Buckingham Wood Products, Inc., (Buckingham). We reverse and remand.

Buckingham is the owner and developer of a subdivision located in Fall River County, South Dakota. The subdivision is platted and contains both improved and unimproved lots.

Buckingham objected to the 1979 assessed valuation of the unimproved subdivision lots and appealed to the county board of equalization, which reduced the valuation of some of the lots by…