WILLOW, INC. v. YANKTON COUNTY

No. 11627.

237 N.W.2d 660 (1975)

In the Matter of the Appeal of Willow, Inc. from its Assessment for the Year 1973. WILLOW, INC., a corporation, Appellant, v. YANKTON COUNTY, South Dakota, Respondent.

Supreme Court of South Dakota.

December 19, 1975.


Attorney(s) appearing for the Case

M. T. Woods, of Woods, Fuller, Shultz & Smith, Sioux Falls, for appellant.

Richard D. Hagerty, Larry F. Hosmer, Yankton, for respondent.


DOYLE, Justice.

This case constitutes an appeal by Willow, Inc. (Willow) from an assessment of its real property for the year 1973.

Willow's principal contention is that the income approach alone should be employed in determining the true and full value of its property; evidence of a previous sale of the property in question and evidence of previous sales of arguably comparable properties should be rejected as inappropriate for the court and assessor to consider...

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