Dakota Harvestore Systems, Inc. v. South Dakota Department of Revenue

(concurring specialty)-

Although I agree with the result reached by the majority, I am concerned with language in the majority opinion that could be interpreted as undermining the preeminence of the intention test that we most recently recognized in In re Tax Appeal of Logan and Assocs., 331 N.W.2d 281 (S.D.1983). Since an agreement entered into by the party making the annexation is relevant in determining the intention of that party, the statement in the majority opinion that “[w]e opt to look at the objective circumstances and not the subjective agreement of the parties,” should not be taken…