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REINTS v. PENNINGTON COUNTY

No. 27268.

869 N.W.2d 466 (2015)

2015 S.D. 74

John REINTS, Appellant, v. PENNINGTON COUNTY, Janet Sayler, in her official capacity as Pennington County Treasurer, Appellees, and South Dakota Department of Revenue, Appellee.

Supreme Court of South Dakota.

Decided August 26, 2015.

Attorney(s) appearing for the Case

John Reints, Rapid City, South Dakota, Pro se appellant.

Mark A. Vargo , Pennington County State's Attorney, Kinsley P. Groote , Pennington County State's Attorney's Office, Rapid City, South Dakota, Attorneys for appellees Pennington County and Janet Sayler.

[¶ 1.] John Reints appeals the decision of the South Dakota Department of Revenue (the Department) affirming the decision of the Pennington County Treasurer's Office (the County) to deny his application for a prohibition on the collection of real property taxes in 2014. Reints asserts that once certain statutory requirements...

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