SABERS, Justice.
[¶ 1] The South Dakota Board of Equalization (State Board) and the Perkins County Board of Equalization (County Board) appeal from a determination that certain agricultural property was overassessed.
FACTS
[¶ 2] Wilbert Tubbs owns property in Lincoln Township which is located in the northeastern part of Perkins County in northwestern South Dakota.
[¶ 3] In 1993, Jerald Seidel, Perkins County Director of Equalization...
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