Stehly v. Davison County

SEVERSON, Justice.

[¶ 1.] In 2007, Davison County adopted a county-wide plan to reassess agricultural structures. The County reassessed agricultural structures in four of its twelve townships that year. The new valuations in the four reassessed townships were generally higher than the existing valuations in the County’s eight other townships. Donald and Gene Stehly, who own agricultural structures in the four reassessed townships, initiated this declaratory judgment action, alleging that the plan to reassess four townships each year created an unconstitutional lack of uniform taxation within…