In Re the Appeal on Remand From the 1984 Decision of the State Board of Equalization

South Dakota Supreme Court

In Re the Appeal on Remand From the 1984 Decision of the State Board of Equalization

406 N.W.2d 726, 1987 S.D. LEXIS 284

CourtSouth Dakota Supreme Court

DecidedJune 3, 1987

Docket15448

StatusPublished

Cited by1 cases

This text of 406 N.W.2d 726 (In Re the Appeal on Remand From the 1984 Decision of the State Board of Equalization) is published on Counsel Stack Legal Research, covering South Dakota Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In Re the Appeal on Remand From the 1984 Decision of the State Board of Equalization, 406 N.W.2d 726, 1987 S.D. LEXIS 284 (S.D. 1987).

Pincite

Opinion

PER CURIAM.

Jones County appeals from an order of the circuit court denying its demand for a trial de novo in an equalization matter. We reverse.

In 1984, the Jones County commissioners, sitting as the county board of equalization, made certain decisions which decreased the taxable value of agricultural land in Jones County. The city of Murdo appealed to the State Board of Equalization, which on two separate occasions reversed the actions of the county board. Jones County appealed the decisions of the State Board and made a written demand for a trial de novo before the circuit court. The circuit court denied the demand and ordered that the appeal proceed on the record pursuant to the provisions of SDCL ch. 1-26, the South Dakota Administrative Procedures Act. Jones County then filed a petition for allowance of appeal from an intermediate order of the circuit court, which petition was granted by this court.

The sole issue raised by Jones County is whether an appeal from the State Board of Equalization to the circuit court is a de novo proceeding pursuant to SDCL 10-11-43 or an appeal on the record pursuant to SDCL 1-26-35. We faced precisely the same issue in the Matter of the Appeal of AT & T Information Systems, 405 N.W.2d 24 (S.D.1987). There we held that a de novo proceeding is the exclusive remedy authorized by law in appeals from the State Board of Equalization when the assessment is made by the Board. SDCL 10-11-43, SDCL 7-8-30. Therefore, the circuit court erred in denying the demand of Jones County for a trial de novo.

The order of the circuit court is reversed.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

Jones County appeals from an order of the circuit court denying its demand for a trial de novo in an equalization matter. We reverse.

In 1984, the Jones County commissioners, sitting as the county board of equalization, made certain decisions which decreased the taxable value of agricultural land in Jones County. The city of Murdo appealed to the State Board of Equalization, which on two separate occasions reversed the actions of the county board. Jones County appealed the decisions of the State Board and made a written demand for a trial de novo before the circuit court. The circuit court denied the demand and ordered that the appeal proceed on the record pursuant to the provisions of SDCL ch. 1-26, the South Dakota Administrative Procedures Act. Jones County then filed a petition for allowance of appeal from an intermediate order of the circuit court, which petition was granted by this court.

The sole issue raised by Jones County is whether an appeal from the State Board of Equalization to the circuit court is a de novo proceeding pursuant to SDCL 10-11-43 or an appeal on the record pursuant to SDCL 1-26-35. We faced precisely the same issue in the Matter of the Appeal of AT & T Information Systems, 405 N.W.2d 24 (S.D.1987). There we held that a de novo proceeding is the exclusive remedy authorized by law in appeals from the State Board of Equalization when the assessment is made by the Board. SDCL 10-11-43, SDCL 7-8-30. Therefore, the circuit court erred in denying the demand of Jones County for a trial de novo.

The order of the circuit court is reversed.

Cite This Page — Counsel Stack

Bluebook (online)

406 N.W.2d 726, 1987 S.D. LEXIS 284, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-appeal-on-remand-from-the-1984-decision-of-the-state-board-of-sd-1987.

Opinion

Related

Cite This Page — Counsel Stack