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  5. 640 N.W.2d 503 (2002)
 

BISON TP. v. PERKINS COUNTY

Nos. 22036, 22037, 22038.

640 N.W.2d 503 (2002)

2002 SD 22

BISON TOWNSHIP, Lincoln Township, Lone Tree Township, Scotch Cap Township, Rainbow Township, Wilson Township, Vickers Township, and Strool Township, Petitioners and Appellants, v. PERKINS COUNTY, South Dakota, Appellees.

Supreme Court of South Dakota.

Decided February 13, 2002.

Rehearing Denied March 22, 2002.

Attorney(s) appearing for the Case

Patricia deHueck, Pierre, Attorney for petitioners and appellants.

Elton R. Anson, Perkins County State's Attorney, Lemmon, Attorney for appellees.

FACTS

SABERS, Justice.

[¶ 1.] In 1993 Perkins County (County) created different zones of property assessment within the county. This newly created system produced disparate results for the 1998 property assessment year. Twelve Townships (Township) sought review of the 1998 real estate assessments from the Office of Hearing Examiners (OHE) challenging both the accuracy and methods employed in the assessments. OHE reversed the assessments and County appealed...

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