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STEHLY v. DAVISON COUNTY

No. 25742.

802 N.W.2d 897 (2011)

2011 S.D. 49

Donald STEHLY and Gene Stehly, Plaintiffs and Appellants, v. DAVISON COUNTY, a governmental subdivision of the State of South Dakota, Kathy Goetsch, Davison County Assessor, David Weitala, Richard Ziegler, Jerry Fischer, Gerald Weiss and John Claggett, Davison County Commissioners, Defendants and Appellees.

Supreme Court of South Dakota.

Decided August 24, 2011.

Attorney(s) appearing for the Case

Carl J. Koch , Mitchell, South Dakota, Attorney for plaintiffs and appellants.

James D. Taylor , Davison County Deputy, State's Attorney, Mitchell, South Dakota, Attorneys for defendants and appellees.

SEVERSON, Justice.

[¶ 1.] In 2007, Davison County adopted a county-wide plan to reassess agricultural structures. The County reassessed agricultural structures in four of its twelve townships that year. The new valuations in the four reassessed townships were generally higher than the existing valuations in the County's eight other townships. Donald and Gene Stehly, who own agricultural structures in the four reassessed townships, initiated this declaratory judgment...

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