Stehly v. Davison County

[¶ 24.] South Dakota Constitution Article XI, § 2 requires that “[t]axes shall be uniform on all property of the same class[.]” This “constitutional provision[] relating to equality and uniformity in taxation require[s] equality and uniformity in both rate and valuation or assessment.” W. Two Rivers Ranch v. Pennington Cnty., 2002 S.D. 107, ¶ 9, 650 N.W.2d 825, 827. “[I]ssues over equality and uniformity in taxation must focus on the particular county or taxing district involved.” Id. ¶10.

[¶ 25.] I agree that counties are taxing districts for purposes of applying Article XI, § 2. I also agree…