APPEAL OF LAWRENCE COUNTY

Nos. 17802, 17820 and 17822.

499 N.W.2d 626 (1993)

In the Matter of the Appeal of LAWRENCE COUNTY, a Political Subdivision of the State of South Dakota from the Tax Assessment and Valuation of Agricultural Property Located in Lawrence County, South Dakota, for the year 1991.

Supreme Court of South Dakota.

Decided May 12, 1993.


Attorney(s) appearing for the Case

Jeffry Bloomberg, Lawrence County State's Atty., Deadwood, for appellant Lawrence County.

Roger A. Tellinghuisen, Fuller and Tellinghuisen, Lead, Reed C. Richards, Richards and Richards, Deadwood, for appellant Northern Hills Farmers and Ranchers Ass'n.

Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for appellee State Bd. of Equalization.

Richard A. Pluimer, Carr and Pluimer, Belle Fourche, for appellee Rand Williams.


AMUNDSON, Justice.

Lawrence County and Northern Hills Farmers and Ranchers Association (Ranchers) appeal from a judgment entered by the Eighth Judicial Circuit setting an assessment factor1 of 1.7 on agricultural property. The State Board of Equalization (State Board) and County Commissioner Rand Williams (Williams) file notice of review. We reverse.

FACTS

Les Strand (Strand) was appointed as the Director of Equalization...

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