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MELIGAN v. DEPT. OF REVENUE AND REGULATION

No. 23715.

712 N.W.2d 12 (2006)

2006 SD 26

Raymond E. MELIGAN, Plaintiff and Appellee, v. DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellant.

Supreme Court of South Dakota.

Decided March 15, 2006.

Attorney(s) appearing for the Case

John L. Brown of Riter, Rogers, Wattier & Brown, Pierre, South Dakota, Attorneys for plaintiff and appellee.

Lawrence E. Long, Attorney General, Diane Best, Grant Gormley, Assistant Attorneys General, Pierre, South Dakota, Attorneys for defendant and appellant.

SABERS, Justice.

[¶ 1.] The Department of Revenue and Regulation (Department) found that appraiser Raymond Meligan (Meligan) made eleven different errors and omissions in an appraisal which constituted violations of the Uniform Standards of Professional Appraisal Practice (USPAP). Meligan appealed to the circuit court. On review, the circuit court held that the Department's findings were either clearly erroneous or irrelevant and did not justify sanctions. Department...

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