WEST TWO RIVERS RANCH v. Pennington County

[¶ 1.] West Two Rivers Ranch (Ranch) appeals its assessed valuation in Pennington County. We affirm.

FACTS

[¶ 2.] This case is before this Court for the second time. A full recitation of the facts relevant to the first appeal can be found in West Two Rivers Ranch v. Pennington Co., 1996 SD 70, 549 N.W.2d 683. The following facts are pertinent to this appeal.

[¶ 3.] Ranch encompasses over 20,000 acres lying in two different counties: 19,-356.58 acres are in Meade County and approximately 2,500 acres are in Pennington County. In 1994, the Meade County property was assessed at a value of $41.25 per…