Hansen v. Wilder

I am unable to concur in the Court’s opinion.

In the equalization of the several county assessments of property the power and duty of the Board of Equalization is defined and limited by SDC 57.0420(1), (2) and (3). The State Board of Equalization is a creature of the statute and it has only such powers as are conferred upon or granted to it by the statute upon which it assumed to act, and such board must be able to support its action by statutory authorization. If it had the authority which it exercised in the equalization of the assessments in question here, it must be derived from the…