Court Opinion

ID: 9668084
Source: CourtListenerOpinion
Date Created: 2023-08-24 02:01:52.69569+00
Date Added: 2024-06-11T18:15:42.903527
License: Public Domain

FOSHEIM, Chief Justice
(dissenting).
The majority opinion appropriately finds that irrigability of land is a relevant consideration when assessing agriculture land values. However, I would conclude that the trial court clearly erred in ruling that the County must assess appellees’ land values using only dryland tables.
Butte County requested and received an Attorney General’s opinion on the propriety of considering the irrigation factor in land assessments. Assessment of Irrigated Agricultural Land, Op. Att’y Gen. No. 80-36, p. 202 (May 12, 1980). The Attorney General ruled “the Butte County Assessor is correct in considering the value of irrigation to real property valuation for purposes of taxation. Clearly, under SDCL 10-6-33.1, and administrative rules such as 64:03:04:09,1 the assessor is properly exercising his authority in considering present market value of land in light of the irrigation factor. SDCL 10-6-33.2 does not cast any shadow upon this evaluation process in my view.” Id. at 204.
We have consistently assured our public officials that practices based on Attorney General’s opinions will not be disturbed by the courts unless clearly unsupported by the law. Jordan v. Mellette County, 38 S.D. 299, 301, 161 N.W. 279, 279-80 (1917); see also State ex rel. Widdoss v. Esmay, 72 S.D. 270, 273, 33 N.W.2d 280, 282 (1948); Tulare Independent School District No. 36 v. Crandon School District No. 17, 47 S.D. 391, 395, 199 N.W. 451, 452 (1924). For the reasons now discussed, we cannot conclude that considering the irrigation factor is clearly unsupported by the law.
SDCL 10-6-33.1 provides:
In fixing the true and full value in money of property, under the provisions of § 10-6-33, the value of agricultural land as defined by § 10-6-31, and which has been used primarily for agriculture use for at least five successive years immediately preceding the tax year for which assessment is to be made shall be based on consideration of the following factors:
(1) The capacity of the land to produce agricultural products as defined in § 10-6-33.2;
(2) Soil, terrain, and topographical condition of property;
(3) The present market value of said property as agricultural land as determined by the factors contained in subdivisions (1), (2), (4) and (5) of this section;
(4) The character of the area of place in which said property is located; and
(5) Such other agricultural factors as may from time to time become applicable.
SDCL 10-6-33.2 requires that capacity to produce agricultural products be based on “average yields under natural conditions.” The parties are divided on whether irrigation is a “natural condition” and thus a permissible factor in determining the capacity of agricultural land to produce under SDCL 10-6-33.1(1). Landowners argue that cultivation is a natural condition, even though it involves human intervention, because agricultural land is always cultivated. They contend that irrigation, on the contrary, increases land values only because an artificial and unnatural water source is supplied. It is the position of the County that irrigation is a natural condition when, like cultivation and fertilization, soil conditions and water availability make it a normal farming practice.
Nothing in the statutes or regulations precludes the irrigation factor in land assessments or requires us to overrule the Attorney General’s opinion. I accordingly *115see no reason why it was not permissible to factor irrigation at the soil survey stage of assessment pursuant to SDCL 10-6-33.1(a) and 10-6-33.2, notwithstanding that it may be considered more appropriately later in the assessment process under SDCL 10-6-33.1(3),2 and (5).3 This court has repeatedly held that substantial compliance with statutory mandates is sufficient to uphold an assessment system. Mortenson v. Stanley County, 303 N.W.2d 107, 112 (S.D.1981); In re Refusal of State Board of Equilization, 330 N.W.2d 754 (S.D.1983); and Knodel v. Board of County Commissioners, 269 N.W.2d 386, 389 (S.D.1978).
The landowners carried the burden “to show the assessed valuation was in excess of true and full value, lacked uniformity in the same class or was discriminatory.” Knodel, 269 N.W.2d at 389 (citing Yadco, Inc. v. Yankton County, 89 S.D. 651, 237 N.W.2d 665 (1975)). Findings must specifically reflect this burden was met. Id. at 390. “Noncompliance with mandatory statutes and excessive valuations are not sufficient to grant a taxpayer relief. Findings must specifically show that if there was noncompliance with statutory mandates, the tax levied was unjust and inequitable; .... ” Id. As in Knodel, the trial court failed to enter such findings. That failure likely was the result of an absence of supportive evidence. Actually, several of the landowners testified they did not believe their lands were assessed at higher than true value, or that the assessments were unfair within the same class. I do not see this as a claim that the assessment lacked uniformity or was discriminatory. Neither do I find the tax was unjust or inequitable given the facts.
I would accordingly reverse the trial court.
I am hereby authorized to state that Justice WUEST joins in this dissent.

. A.R.S.D. 64:03:04:09 provides:
In setting the final value, appraisers shall take into consideration and make the necessary adjustments for special conditions affecting desirability of the property under appraisal.

. Note, however, that the term market value in SDCL 10-6-33.1(3) is defined in part by reference to the soil production capacity under SDCL 10-6-33.1(1). In In re Refusal of State Bourd, 330 N.W.2d 754, 760-61 (S.D.1983), we held that market value may be considered but it is not absolutely mandated by SDCL 10-6-33.1. Moreover, A.R.S.D. 64:03:04:09 refers to "special conditions," which could also include the irrigation factor in determining true and full value.

. SDCL 10-6-33.1(5) allows the assessor to consider "other agricultural factors” in fixing the true and full value, which could include irrigation.