LINCOLN TP. v. S.D. BD. OF EQUALIZATION

No. 19145.

543 N.W.2d 256 (1996)

LINCOLN TOWNSHIP and Wilbert A. Tubbs, Appellees, v. SOUTH DAKOTA BOARD OF EQUALIZATION and Ronald J. Schreiner, Secretary, and Perkins County Board Of Equalization, Appellants.

Supreme Court of South Dakota.

Decided February 7, 1996.


Attorney(s) appearing for the Case

T.L. Secrest, Hettinger, for appellees.

Mark Barnett, Attorney General, David D. Wiest, Assistant Attorney General, Pierre, Curtis W. Hanks, Perkins County State's Attorney, Lemmon, for appellants.


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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