Opinion ID: 1676998
Heading Depth: 1
Heading Rank: 2

Heading: procedural history-facts

Text: Prior to 1981, Butte County's procedures for assessing agricultural land were similar to assessment procedures previously approved by this Court. See Matter of Refusal of State Board of Equalization, 330 N.W.2d 754 (S.D.1983); Mortenson v. Stanley County, 303 N.W.2d 107 (S.D.1981); and Knodel v. Board of County Comm'rs, 269 N.W.2d 386 (S.D.1978). In 1981, however, Butte County implemented an assessment procedure whereby agricultural land actually irrigated was assessed by using inflated soil productivity ratings. These inflated soil productivity ratings, or irrigation ratings, were constructed by comparing the crop yields of different irrigated soils to the crop yields of the best dryland soil. Based on these comparisons, an irrigation rating was assigned to each irrigation soil type with the final irrigation productivity rating being reduced so as to reflect the increased expenses incurred by irrigating irrigable soils. The total irrigated acres for each soil type were then determined and each type of irrigated soil was assigned a dollar value. These dollar values were calculated through the use of two tables. The first table calculated irrigated soil dollar values by using a total Butte County agricultural land value of $120,671,000an amount calculated by a South Dakota Department of Revenue sales ratio study. The second table calculated irrigated soil dollar value by using a total Butte County agricultural land value of $73,073,500the 1977 Butte County agricultural land assessment. In the end, because of severe drought conditions, the second table was the table used to assign a dollar value to each type of irrigated soil in Butte County. [1] After the 1981 tax assessment notices were sent, one of the landowners herein ultimately appealed to the State Board of Equalization (State Board) seeking a change in the assessment of his lands. This landowner claimed that his lands should not be classified as irrigated land because it was irrigated by a center pivot system. The State Board decided that center pivot irrigation systems were not comparable to ditch irrigation and that lands irrigated by center pivot systems should be valued as dryland. This decision was not appealed by Butte County to the circuit court. In late 1981, a new South Dakota Department of Revenue sales ratio study determined the total Butte County agricultural land value to be $152,000,000. However, because of still prevalent severe drought conditions, it was decided to continue to use the second table referred to above, so as to determine the dollar value of irrigated soils. In 1982, the thirteen landowners herein, some who used center pivot irrigation systems and some who used ditch irrigation systems, appealed their 1982 assessments to the Butte County Board of Equalization (County Board). The County Board refused to grant relief and the landowners appealed to the State Board. SDCL 10-11-42. The State Board ordered reassessment of the landowners' property as dryland and Butte County appealed this decision to the circuit court. SDCL 10-11-43. Butte County also sought and was granted a stay of execution and thereafter the circuit court granted Butte County's Motion to Set Aside and Vacate the State Board's decision because of alleged jurisdictional defects. The State of South Dakota appealed to this Court and we determined that the State Board had jurisdiction and we remanded for further proceedings. See Appeal of Butte County, 336 N.W.2d 151, 152-53 (S.D.1983). Trial de novo was held in circuit court on December 22, 1983, and January 5, 17, 18, and 19, 1984. By Findings of Fact and Conclusions of Law and a Judgment dated March 12, 1984, the circuit court ordered Butte County to change the landowners' irrigated land assessments to dryland assessments and provide appropriate rebates for prior erroneous assessments. From this Judgment, Butte County now appeals.