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MORTENSON v. COUNTY OF STANLEY

No. 12933.

303 N.W.2d 107 (1981)

Clarence MORTENSON and Marlin Scarborough, Plaintiffs and Appellants, v. STANLEY COUNTY, Stanley County Board of Equalization and South Dakota Board of Equalization, Defendants and Appellees.

Supreme Court of South Dakota.

Decided March 11, 1981.

Attorney(s) appearing for the Case

Harold H. Deering, Jr., of May, Adam, Gerdes & Thompson, Pierre, for plaintiffs and appellants.

Douglas E. Kludt, Stanley County Deputy State's Atty., Fort Pierre, for defendants and appellees; Bernard E. Duffy, Stanley County State's Atty., Fort Pierre, on the brief.

WOLLMAN, Chief Justice.

Plaintiffs, the owners of certain agricultural property in Stanley County, made timely objection to the 1977 assessments on their land. The Stanley County Board of Equalization refused to make any adjustments in the assessed valuations, however.1

Plaintiffs appealed to the State Board of Equalization, which reduced the valuation of plaintiffs' land by five percent because of lack of rainfall. The State Board...

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