In re the Appeal of Lawrence County

I agree with the legal discourse on Issue 1 for the reason set forth therein, namely that Williams is not an aggrieved party under SDCL 10-11-42. Therefore, as the majority points out, the State Board did not have the requisite jurisdiction to hear Williams’ appeal. Inasmuch as the circuit court denied the Northern Hills Farmers and Ranchers Association’s motion to dismiss based on a lack of jurisdiction of the State Board of Equalization, the circuit court must be reversed. Therefore, there being no jurisdiction, the circuit court must direct the State Board to reinstate the County Board’s…