BUTTE COUNTY v. VALLERY

No. 20896.

602 N.W.2d 284 (1999)

1999 SD 142

BUTTE COUNTY, a Political Subdivision, Appellee, and Butte County Board of County Commissioners, acting in their capacities as the Butte County Board of Equalization, Appellant, v. R. Thornton VALLERY, Appellee.

Supreme Court of South Dakota.

Decided November 3, 1999.


Attorney(s) appearing for the Case

Terri Lee Williams, Butte County State's Attorney, Belle Fourche, South Dakota, Attorney for appellant.

James P. Hurley of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, South Dakota, Attorneys for appellee Vallery.


GILBERTSON, Justice.

[¶ 1.] Landowner brought an action against county board of equalization challenging board's assessment of his property, which was based on a method that classified certain real property as irrigable, as compared to dryland, and valued it as such. The circuit court reversed the assessment finding that irrigated or irrigable land cannot be separately classified for purposes of taxation under the South Dakota Constitution. The circuit court...

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