BEALS v. WAGNER

No. 23108.

688 N.W.2d 415 (2004)

2004 SD 115

Richard Duane BEALS and Melva Beals, Plaintiffs and Appellants, v. Connie L. WAGNER in her official capacity as Day County Treasurer, Defendant and Appellee.

Supreme Court of South Dakota.

Decided October 13, 2004.


Attorney(s) appearing for the Case

William E. Coester, Milbank, South Dakota, Attorney for plaintiffs and appellants.

Danny R. Smeins, Day County State's Attorney, Webster, South Dakota, Attorney for defendant and appellee.


MEIERHENRY, Justice.

[¶ 1.] Richard and Melva Beals appeal the trial court's ruling that the hearing examiner's decision did not overturn the county's valuation of Beals' property and thus, Beals are not entitled to a refund of 1999 taxes, which were paid according to the County's initial valuation. We affirm.

FACTS

[¶ 2.] Richard and Melva Beals own real estate in Day County. This real estate was previously classified as non-agricultural...

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