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KOCER v. BON HOMME COUNTY COM'RS

Nos. 20875, 20876.

604 N.W.2d 1 (1999)

1999 SD 155

Kenneth J. KOCER and, Rhonda A. Kocer, Plaintiffs and Appellees, v. BON HOMME COUNTY COMMISSIONERS, acting in their capacity as Bon Homme County Board of Equalization, Defendants and Appellants. Kathy Kocer and Robert Kocer, Plaintiffs and Appellees, v. Bon Homme County Commissioners, acting in their capacity as Bon Homme County Board of Equalization, Defendants and Appellants.

Supreme Court of South Dakota.

Decided December 15, 1999.

Attorney(s) appearing for the Case

John P. Blackurn of Blackburn, Stevens & Fox, Yankton, South Dakota, Attorneys for plaintiffs and appellees.

Lisa Z. Rothschadl, Bon Homme County State's Attorney, Tyndall, South Dakota, Attorney for defendants and appellants.

AMUNDSON, Justice.

[¶ 1.] Bon Homme County Commissioners (Commissioners) appeal the trial court's reversal of its 1997 tax assessment of Kenneth and Rhonda, Robert and Kathy Kocer's (Kocers) real property. We affirm.

FACTS

[¶ 2.] Kocers collectively own nine parcels of agricultural land, approximately 533 acres, in Bon Homme County, South Dakota (County).1 In preparation...

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