Nielsen v. Erickson

ZASTROW, Justice.

Prior to 1973, respondents’ property was classified as agricultural for the purposes of school taxation. In 1973, the assessor reclassified respondents’ property as nonagri-cultural. Each respondent paid his tax under protest and, pursuant to SDCL 10-27-2, commenced an action in the circuit court of the Second Judicial Circuit. The court ordered that the classification of respondents’ property as nonagricultural be set aside and that the property be reclassified as agricultural. We affirm.

FACTS

Appellant Martin Johnson, the Acting Director of Equalization for Minnehaha County…