Gould v. Pennington County Board of Equalization

TAPPE, Circuit Judge.

[¶ 1.] Michael and Marnie Gould (Goulds) are challenging the constitutionality of SDCL 10-6-58 which provides that:

Any agricultural land, as defined in SDCL 10-6-31.3, which sells for more than one hundred fifty percent of its agricultural income value is hereby classified for purposes of ad valorem taxation. The agricultural income value shall be determined pursuant to SDCL 10-6-62.

[¶ 2.] Agricultural land is defined in SDCL 10-6-31.3. 1

[¶ 3.] Goulds argue that the effect of 10-6-58 is to create a separate class of agricultural land, in violation of art. VIII, § 15 of…