Legal Opinion
Lincoln Township v. South Dakota Board of Equalization
South Dakota Supreme Court
Decided February 7, 1996No. 19145PublishedCited by 15 opinions
1Opinion of the Court
SABERS, Justice.
[¶ 1] The South Dakota Board of Equalization (State Board) and the Perkins County Board of Equalization (County Board) appeal from a determination that certain agricultural property was overassessed.
FACTS
[¶ 2] Wilbert Tubbs owns property in Lincoln Township which is located in the northeastern part of Perkins County in northwestern South Dakota.
[¶ 3] In 1993, Jerald Seidel, Perkins County Director of Equalization, reviewed the 1991 and 1992 agricultural land sales in Perkins County, and compared their “sales ratios” (assessed value divided by sale price). Seidel used…
2Cases cited6 opinions
- Knodel v. BD. OF CTY. COM'RS, ETC.South Dakota Supreme Court · 1978
- Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
- Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of CommissionersSouth Dakota Supreme Court · 1976
- Hutchinson County v. FischerSouth Dakota Supreme Court · 1986
- Roseland v. Faulk County Board of EqualizationSouth Dakota Supreme Court · 1991
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- West Two Rivers Ranch v. Pennington CountySouth Dakota Supreme Court · 1996
- Poindexter v. Hand County Board of EqualizationSouth Dakota Supreme Court · 1997
- 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
10 more not listed; retrieve them via the Exa API.