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MATTER OF BUTTE COUNTY

No. 14553.

385 N.W.2d 108 (1986)

In the Matter of the Appeal of BUTTE COUNTY From the Decision of the South Dakota State Board of Equalization, In the Appeals of Richard Reder and Marjorie Reder, Louis R. Adams, Gary D. Gotfredson and Debra A. Gotfredson, William Keiry or Naida Keiry, Manuel Kindsfater, Jerry L. Olson and Delores F. Olson, Seven-H Ranch, Charles R. Shaykett and Dorothy M. Shaykett, Robert L. Shevling, Neil Shuck, Hazel I. Yuill, R. Thornton Vallery and Gwenivere L. Vallery, Robert E. Fickbohm and Elaine L. Fickbohm.

Supreme Court of South Dakota.

Decided April 2, 1986.

Attorney(s) appearing for the Case

Laurence C. Zastrow, of Carr, Zastrow & Pluimer, Belle Fourche, for Butte County, appellant.

Charles A. Wolsky, of Morman, Smit, Shepard, Hughes & Wolsky, Sturgis, for Reder, Adams, Keiry, Seven-H Ranch, Shaykett, Shevling, Shuck, Yuill, and Vallery, landowners and appellees.

HENDERSON, Justice (on reassignment).

ACTION

This is an appeal by Butte County from a Judgment of the Eighth Judicial Circuit requiring Butte County to reassess the agricultural land of thirteen Butte County taxpayers (landowners). We affirm in part and reverse in part.

PROCEDURAL HISTORY-FACTS

Prior to 1981, Butte County's procedures for assessing agricultural land were similar to assessment procedures previously approved by this Court...

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