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GOULD v. PENNINGTON CTY. BD. OF EQUAL

No. 19611.

570 N.W.2d 846 (1997)

1997 SD 129

Michael and Marnie GOULD, Plaintiffs and Appellants, v. PENNINGTON COUNTY BOARD OF EQUALIZATION, Defendant and Appellee.

Supreme Court of South Dakota.

Decided November 19, 1997.

Attorney(s) appearing for the Case

Frank A. Bettmann of Finch Bettmann Maks, P.C., Rapid City, for plaintiffs and appellants.

Mark W. Barnett, Attorney General, Glenn A. Brenner and Ronald D. Buskerud, Office of States Attorney, Rapid City, for defendant and appellee.

TAPPE, Circuit Judge.

[¶ 1.] Michael and Marnie Gould (Goulds) are challenging the constitutionality of SDCL 10-6-58 which provides that:

Any agricultural land, as defined in SDCL 10-6-31.3, which sells for more than one hundred fifty percent of its agricultural income value is hereby classified for purposes of ad valorem taxation. The agricultural income value shall be determined pursuant to SDCL 10-6-62.

[¶ 2.] Agricultural land is defined...

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