In Re Appeal of Butte County
South Dakota Supreme Court
1Opinion of the Court
HENDERSON, Justice (on reassignment).
ACTION
This is an appeal by Butte County from a Judgment of the Eighth Judicial Circuit requiring Butte County to reassess the agricultural land of thirteen Butte County taxpayers (landowners). We affirm in part and reverse in part.
PROCEDURAL HISTORY-FACTS
Prior to 1981, Butte County’s procedures for assessing agricultural land were similar to assessment procedures previously approved by this Court. See Matter of Refusal of State Board of Equalization, 330 N.W.2d 754 (S.D.1983); Mortenson v. Stanley County, 303 N.W.2d 107 (S.D.1981); and Knodel v. Board of…
Also in this document: Concurrence.
2Cases cited14 opinions
- In Re Estate of HobelsbergerSouth Dakota Supreme Court · 1970
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Knodel v. BD. OF CTY. COM'RS, ETC.South Dakota Supreme Court · 1978
- Brink v. DannSouth Dakota Supreme Court · 1913
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- At & T Information Systems v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1987
- Kindsfater v. Butte CountySouth Dakota Supreme Court · 1990
- Butte County v. VallerySouth Dakota Supreme Court · 1999
- Gould v. Pennington County Board of EqualizationSouth Dakota Supreme Court · 1997
- Clarkson and Co. v. Harding CountySouth Dakota Supreme Court · 1998
6 more not listed; retrieve them via the Exa API.