CLARKSON AND CO. v. HARDING COUNTY

No. 20265.

581 N.W.2d 499 (1998)

1998 SD 74

CLARKSON AND COMPANY and William Clarkson and Shirley Clarkson, Appellees, v. HARDING COUNTY, Appellant.

Supreme Court of South Dakota.

Decided July 8, 1998.


Attorney(s) appearing for the Case

Kenneth E. Barker, Michael C. Loos, of Quinn, Eiesland, Day & Barker, Belle Fourche, for appellee.

Robert A. Haivala, Harding County State's Attorney, Buffalo, for appellant.


KONENKAMP, Justice.

¶ In appraising agricultural real estate, are long-term conditions impairing livestock growth and reproduction, such as oil well facilities on grazing land, a valid factor in valuation? Because statutes controlling the assessment of agricultural land require consideration of the capacity of the land to produce agricultural products, including livestock, this factor justified a lower valuation than the one given by the taxing authorities. The...

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