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AMERT v. LAKE COUNTY BD. OF EQUALIZATION

No. 20264.

580 N.W.2d 616 (1998)

1998 SD 66

Henry H. AMERT, Arleen R. Amert, Richard Amert, Donald Amert, Kay Amert, and Susan Amert, Appellants, v. LAKE COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of South Dakota.

Decided June 24, 1998.

Attorney(s) appearing for the Case

Jerome B. Lammers of Lammers, Lammers & Kleibacker, Madison, for appellants.

Chris S. Giles, Lake County State's Attorney, Madison, for appellee.

GILBERTSON, Justice.

[¶ 1.] Property owners Henry, Arleen, Richard, Donald, Kay, and Susan Amert (family collectively referred to as Amert) contest the assessed valuation imposed upon four parcels of property by the Lake County Director of Equalization, Brian Seitz (assessor). Amert initially appealed to the Lake County Board of Equalization (Lake County), which concluded each of Amert's seventeen properties were properly assessed. Amert then appealed to the...

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