Legal Opinion
In re the Appeal of Lawrence County
South Dakota Supreme Court
Decided May 12, 1993No. Nos. 17802, 17820 and 17822PublishedCited by 4 opinions
1Opinion of the Court
AMUNDSON, Justice.
Lawrence County and Northern Hills Farmers and Ranchers Association (Ranchers) appeal from a judgment entered by the Eighth Judicial Circuit setting an assessment factor1 of 1.7 on agricultural property. The State Board of Equalization (State Board) and County Commissioner Rand Williams (Williams) file notice of review. We reverse.
FACTS
Les Strand (Strand) was appointed as the Director of Equalization for Lawrence County in 1990 and served in that capacity until May, 1991. Strand assessed all real property in Lawrence County as of January 1, 1991. It is the 1991 assessment of…
2Cases cited10 opinions
- Hot Springs Independent School District No. 10 v. Fall River Landowners Ass'nSouth Dakota Supreme Court · 1978
- Oahe Enterprises, Incorporated v. GoldenSouth Dakota Supreme Court · 1974
- Beveridge v. BaerSouth Dakota Supreme Court · 1932
- Codington County Board of Commissioners v. State, Board of EqualizationSouth Dakota Supreme Court · 1988
- County School Board v. Cottonwood School District No. 41South Dakota Supreme Court · 1965
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3Cited by4 opinions
- Elliott v. Board of County CommissionersSouth Dakota Supreme Court · 2005
- Lake Hendricks Improvement Ass'n v. Brookings County Planning & Zoning CommissionSouth Dakota Supreme Court · 2016
- Huber v. Hanson Cty. Planning Comm'n.South Dakota Supreme Court · 2019
- Hyde v. Sully County Board of AdjustmentSouth Dakota Supreme Court · 2016