1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 330 N.W.2d
  5. 330 N.W.2d 754 (1983)
 

MATTER OF REFUSAL OF STATE BD. OF EQUALIZATION

Nos. 13803, 13807 and 13814.

330 N.W.2d 754 (1983)

In the Matter of the Appeal From the REFUSAL OF the STATE BOARD OF EQUALIZATION TO HEAR the APPEAL OF the LAKE POINSETT AREA DEVELOPMENT ASSOCIATION.

Supreme Court of South Dakota.

Decided March 2, 1983.

Attorney(s) appearing for the Case

Robert Arneson, Hamlin County State's Atty., Hayti, and Irving A. Hinderaker of Austin, Hinderaker & Hackett, Watertown, for appellant Hamlin County Bd. of Equalization.

John Dewell, Asst. Atty. Gen., Pierre, for appellant Secretary of Revenue; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

George S. Mickelson of McCann, Martin & Mickelson, P.C., Brookings, for appellees Lake Owners; Richard J. Helsper of McCann, Martin & Mickelson, P.C., Brookings, on brief.

HALL, Circuit Judge.

This is an appeal concerning a dispute over the calculation of the assessed valuation and the taxable percentage imposed upon two classes of property, agricultural and nonagricultural, in Hamlin County, South Dakota for 1981. We affirm in part and reverse in part.

Lake owners (appellees) are 327 individuals who own 276 parcels of real estate adjacent to Lake Poinsett in Hamlin County. Part of the real estate is located in Norden Township...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases