In Re the Tax Appeal of Brookings Associates v. South Dakota State Board of Equalization
South Dakota Supreme Court
1Opinion of the CourtHenderson, Justice
(on reassignment).
PROCEDURAL HISTORY/ISSUE
Brookings Associates (Associates), a partnership, contests the assessed valuation imposed upon its property by Brook-ings County Director of Equalization, Be-ryle Sessions (assessor). Associates initially appealed to the Brookings County Board of Equalization, which did not change assessor’s revised assessed valuation of $1,477,465.00. Associates next appealed to the State Board of Equalization, which affirmed the County Board. Associates then appealed to the circuit court for Brookings County, pursuant to SDCL 10-11-43 (1989). The court affirmed the…
Also in this document: Concurrence.
2Cases cited13 opinions
- Herbert J. Roberts v. Norman M. Ross, JrCourt of Appeals for the Third Circuit · 1965
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- McKiver v. Theo. Hamm Brewing Co.South Dakota Supreme Court · 1941
- Vetter v. VetterNorth Dakota Supreme Court · 1978
- Skinner v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Richter Enterprises, Inc. v. Sully CountySouth Dakota Supreme Court · 1997
- Town Square Limited Partnership v. Clay County Board of EqualizationSouth Dakota Supreme Court · 2005
- Amert v. Lake County Board of EqualizationSouth Dakota Supreme Court · 1998
- Stehly v. Davison CountySouth Dakota Supreme Court · 2011
- Fall River County v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1999
9 more not listed; retrieve them via the Exa API.