Thares v. Brown County Board of Equalization

GILBERTSON, Justice.

[¶ 1.] James L. Thares and Traci L. Thares (Thares) appeal the Brown County Board of Equalization’s (County) assessment of their property, which was based on SDCL 10-6-33.14. Thares challenge the constitutionality of this statute. We affirm.

FACTS AND PROCEDURE

[¶ 2.] The facts in this case are stipulated. Thares purchased approximately 80 acres of land in Brown County on July 30, 1998 for $125,456, or $1600 per acre. They constructed a house, shop, and a horse barn on a portion of the land. They used the remainder of the land to grow crops and pasture livestock. Just prior…