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KINDSFATER v. BUTTE COUNTY

No. 16797.

458 N.W.2d 347 (1990)

In the Matter of the Tax Appeals of Marvin KINDSFATER and Sharee Kindsfater, Lyle H. Ruby, and Manuel Kindsfater, Taxpayers and Appellants, v. BUTTE COUNTY, South Dakota, Appellee.

Supreme Court of South Dakota.

Decided June 27, 1990.

Attorney(s) appearing for the Case

Joseph M. Butler and George A. Bangs of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for taxpayers and appellants.

Richard A. Pluimer of Carr & Pluimer, Belle Fourche, for appellee.

MILLER, Justice.

In this appeal, we affirm the trial court's decision in a trial de novo in a real estate tax assessment proceeding.

PROCEDURAL HISTORY AND FACTS

In 1987, Don McGinnis, Director of Equalization for Butte County (assessor), assessed farm land belonging to the appellant taxpayers. Those 1987 valuations were as follows:

   Manuel Kindsfater             $89,929.00

   Lyle Ruby                      41,941.00

   Marvin...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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