SMITH v. TRIPP COUNTY

No. 24937.

765 N.W.2d 242 (2009)

2009 SD 26

Belva SMITH, Bonnie Dreyer, and James Carlon, Plaintiffs and Appellees, v. TRIPP COUNTY, South Dakota, Defendant and Appellant.

Supreme Court of South Dakota.

Decided April 15, 2009.


Attorney(s) appearing for the Case

James E. Carlon, Pierre, for plaintiffs and appellees.

Jean M. Massa, Tripp County State's Attorney, Winner, for defendant and appellant.


ZINTER, Justice.

[¶ 1.] Belva Smith, Bonnie Dreyer, and James Carlon (hereinafter "Taxpayers") appealed Tripp County's assessment of their agricultural property to the Office of Hearing Examiners. Following a trial de novo, the hearing examiner concluded that Taxpayers failed to meet their burden of proving that the assessment exceeded true and full value. The circuit court reversed the hearing examiner on a different issue. The circuit court concluded...

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