PICKEREL LAKE OUTLET ASS'N v. DAY COUNTY

#29066, #29074, #29082.

953 N.W.2d 82 (2020)

2020 S.D. 72

PICKEREL LAKE OUTLET ASSOCIATION, a South Dakota non-profit corporation, Gary Wald, Kelsey Beckstrom, Greg Burgess, Nancy Burgess, Lauren Johnson, Kathleen Johnson, Greg Johnson, Mary Johnson, Bruce May, Rhonda May, Mark Thompson, June Thompson, Justin Hanson, Matt Paulson, Josh Larson, Scott Kram, Kim Kram, Thomas Meyer, Dalita Meyer, Micah Likness, John Woodman, Ramona Woodman, Roger Rix, Pam Rix, Clark Likness, Gerry Likness, Greg Peterson, Emery Sippel, Marc Sippel, Lynn Peterson, Scott Vogel, Robert Bisgard, Al Vanderlaan, Jason Snell, Ron Belden, Benjamin Johnson, Nicole Johnson, Paul Tvinnereim, Kris Tvinnereim, Dawn Friedrichsen, Plaintiffs and Appellants, v. DAY COUNTY, South Dakota, a South Dakota Public Corporation and the State of South Dakota, Defendants and Appellees.

Supreme Court of South Dakota.

OPINION FILED December 22, 2020.


Attorney(s) appearing for the Case

JACK H. HIEB , ZACHARY W. PETERSON of Richardson, Wyly, Wise, Sauck & Hieb, LLP, Aberdeen, South Dakota, Attorneys for plaintiffs and appellants.

JASON R. RAVNSBORG , Attorney General, STACY R. HEGGE , Assistant Attorney General, Pierre, South Dakota, Attorneys for defendant and appellee, State of South Dakota.

DANNY R. SMEINS , Day County State's Attorney, Webster, South Dakota, Attorneys for defendant and appellee, Day County.


[¶1.] The Pickerel Lake Outlet Association, a South Dakota domestic non-profit corporation, and forty non-Indian owners of permanent improvements around Pickerel Lake (the Plaintiffs) filed a declaratory judgment action in circuit court challenging ad valorem property taxes that Day County assessed against them. They claimed...

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