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TRASK v. MEADE COUNTY COM'N

#28732.

943 N.W.2d 493 (2020)

2020 S.D. 25

Patrick and Rose Mary TRASK, Appellants, v. MEADE COUNTY COMMISSION, Acting as Meade County Board of Equalization, and the Meade County Director of Equalization, Appellees.

Supreme Court of South Dakota.

OPINION FILED May 6, 2020.

Attorney(s) appearing for the Case

JAMES P. HURLEY of Bangs, McCullen, Butler, Foye & Simmons, LLP, Rapid City, South Dakota, Attorneys for appellants.

KENNETH L. CHLEBORAD of Office of the Meade County State's Attorney, Sturgis, South Dakota, Attorneys for appellees.

[¶1.] Patrick and Rose Mary Trask challenged the valuation of their agricultural land before the Meade County Commission sitting as a board of equalization (the Board), arguing the director of equalization incorrectly applied statutory provisions to determine the land's production value. After the Board granted only partial...

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