Mortenson v. County of Stanley

WOLLMAN, Chief Justice.

Plaintiffs, the owners of certain agricultural property in Stanley County, made timely objection to the 1977 assessments on their land. The Stanley County Board of Equalization refused to make any adjustments in the assessed valuations, however. 1

Plaintiffs appealed to the State Board of Equalization, which reduced the valuation of plaintiffs’ land by five percent because of lack of rainfall. The State Board refused any further relief, however, and plaintiffs appealed to the circuit court pursuant to SDCL 10-11-43. After a trial de novo, the circuit court entered…