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ROSELAND v. FAULK COUNTY BD. OF EQUAL.

No. 17258.

474 N.W.2d 273 (1991)

Bruce ROSELAND, et al., Plaintiffs and Appellants, v. The FAULK COUNTY BOARD OF EQUALIZATION, Defendant and Appellee.

Supreme Court of South Dakota.

Decided August 21, 1991.

Attorney(s) appearing for the Case

Rick Johnson, Johnson, Eklund & Abourezk, Gregory, for plaintiffs and appellants.

James M. Cremer, Bantz, Gosch, Cremer, Peterson & Oliver, Aberdeen, for defendant and appellee.

WUEST, Justice.

This is an appeal by ninety-four Faulk County taxpayers of their 1988 tax assessments. These taxpayers previously appealed their assessments to the Faulk County Board of County Commissioners sitting as the Faulk County Board of Equalization. The Board of Commissioners reduced the assessments by 5%, based upon the reduced precipitation received in western Faulk County.1 The taxpayers remained unsatisfied and appealed the...

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