Legal Opinion
Hutchinson County v. Fischer
South Dakota Supreme Court
Decided September 24, 1986No. 14976PublishedCited by 24 opinions
1Opinion of the Court
BRADSHAW, Circuit Judge.
PROCEDURAL HISTORY
The Hutchinson County Director of Equalization (Assessor) assessed the Bernard and Lorraine Fischer (Fischers) residence for the tax year beginning January 1,1983. The Fischers appealed this assessment to both the local and county Boards of Equalization; these boards upheld the assessment. The Fischers then appealed to the State Board of Equalization, which significantly reduced the assessment. Hutchinson County appealed this decision to the trial court. A trial de novo was held and the trial court reversed the decision of the State Board of…
2Cases cited5 opinions
- In Re Estate of HobelsbergerSouth Dakota Supreme Court · 1970
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- Skinner v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1959
- Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
- Knodel v. Board of County CommissionersSouth Dakota Supreme Court · 1978
3Cited by24 opinions
- Appeal of SchrammSouth Dakota Supreme Court · 1987
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- Fall River County v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1996
- Butte County v. VallerySouth Dakota Supreme Court · 1999
- Richter Enterprises, Inc. v. Sully CountySouth Dakota Supreme Court · 1997
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