THARES v. BROWN COUNTY BD. OF EQUALIZATION

No. 21366.

616 N.W.2d 380 (2000)

2000 SD 114

James L. THARES and Traci L. Thares, Plaintiffs and Appellants, v. BROWN COUNTY BOARD OF EQUALIZATION, Defendants and Appellees.

Supreme Court of South Dakota.

Decided August 23, 2000.


Attorney(s) appearing for the Case

James M. Cremer of Bantz, Gosch, Cremer, Peterson & Sommers, Aberdeen, Attorneys for plaintiffs and appellants.

Mark Barnett Attorney General David D. Wiest Assistant Attorney General, Pierre, Harvey A. Oliver, Jr., Brown County State's Attorney Victor B. Fischbach Brown County Deputy State's Attorney, Aberdeen, Attorneys for defendants and appellees.


GILBERTSON, Justice.

[¶ 1.] James L. Thares and Traci L. Thares (Thares) appeal the Brown County Board of Equalization's (County) assessment of their property, which was based on SDCL 10-6-33.14. Thares challenge the constitutionality of this statute. We affirm.

FACTS AND PROCEDURE

[¶ 2.] The facts in this case are stipulated. Thares purchased approximately 80 acres of land in Brown County on July 30, 1998 for $125,456, or $1600 per acre...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases