Court Opinion

ID: 9660735
Source: CourtListenerOpinion
Date Created: 2023-08-23 22:19:46.288919+00
Date Added: 2024-06-11T18:14:21.677995
License: Public Domain

HENDERSON, Justice
(dissenting).
If the anatomy of this opinion were broken down, the opinion contains two salient parts: (1) procedural history and (2) legal citations. Unfortunately, such an anatomy does not tell the true story of this case.
I dissent, not because I disagree with the legal authorities herein cited, but rather because a recitation of those authorities assume that the facts of this case fit squarely within the authorities. By dissenting to the majority opinion, I simply would not take the procedural background and apply it, using a mechanical policy of adherence to the citations in the opinion.
I have carefully reviewed this file. Nowhere in the Findings of Fact and Conclusions of Law has the trial judge used the phrase “res judicata.” However, the trial court mentioned such phrase from the Bench. We do not take this to be a holding nor do we use a Memorandum Decision as being the decision. It is the Findings of Fact and Conclusions of Law which are governing. Dykstra v. National Bank of South Dakota, 328 N.W.2d 862, 863 (S.D.1983).
Again, looking at the anatomy of this opinion, it appears that the tendered majority writing consists of seven pages, over six pages thereof being a recitation of legal cases and authorities. Apparently, the thrust of logic simply is this: All of these legal authorities can be applied to the procedural history, thus making it perfectly obvious that the conclusion to reverse the trial judge is inescapable.
Missing, however, is the application of the facts and the evidence taken below. Therefore, the tendered majority opinion arrives at an unfounded conclusion. Experience teaches us that many legal writers restate rules of ritual and precedent, ad nauseam, without employing analytical frankness to the facts at hand.
Dr. Sabow’s home was built specifically to accommodate his physical infirmity. He has termed himself a “spared” quadriplegic. He is a former total quadriplegic who gained some use of his limbs. Without special features in his home to allow him easy movement to and from his house at all hours, he would be unable to serve his patients. He walks with the aid of a cane and leg braces, using a motorized cart within his home. He purchased the land for his home at an exorbitant price which is approximately two and one half minutes from the Rapid City Regional Hospital, where he practices as a neurologist. There are many unusual features about this home to include the unusual size of the rooms with abnormally large bathrooms. There are highly elevated toilets therein. Dr. Sa-bow has an exercise room to maintain his strength and there are non-skid surfaces for easy mobility for a motorized cart, *262within the home. The halls are very wide. A personal elevator exists so that Dr. Sa-bow can move easily to three levels in this home. He is available to his patients seven days a week and is often called in for consultation in the middle of the night. Notwithstanding the fact that the American Medical Association standards classify him as “severely handicapped,” he carries on a full time practice. Very few people would be interested in purchasing this home because of its design for his needed independence and safety. There are other special accommodations but these are for the primary purpose of functionality and not extravagance.
Let us now examine what transpired at the trial court and not get bogged down in a legal treatise. In other words, let us take a look at the evidence in this de novo proceeding by the trial court. In so applying our thought process, we shall arrive at a different conclusion than the assessment authority, as the trial court did.
Pennington County called one witness at trial — the Director of Equalization, Ronald G. Richmond. Therefore, its case rises or falls in his testimony as to the proper assessment of Dr. Sabow’s home. Remember, this is a de novo trial and the circuit judge sits, in effect, as the Board of Equalization. As such, the circuit court judge must value the property using his or her independent judgment. Hutchinson County v. Fischer, 393 N.W.2d 778 (S.D.1986). Sabow’s counsel asked and Richmond replied:
Q: In fact can you find a comparable sale to Dr. Sabow’s property in Pennington County?
A: Not through our current system, nothing that matches his square footage, quality.
Earlier, same questioner, same witness:
Q: Now, did you come up with a figure that you believe to be, I guess, at this point a representative appreciation percentage in the Rapid City area?
A: The 9.4 percent.
Q: Okay. Now, what kind of — you said you used a model. What type of model do you use?
A: Well, basically what we’re using is the average type house, average type construction that sells. And I would be the first to agree it is not comparable with Dr. Sabow's property. I’ll admit that. There aren’t too many properties in Rapid City or in Pennington County like Dr. Sa-bow’s property.
In point of fact, there was not one like it. As pointed out above, Richmond could not find one comparable sale. Obviously, there was no comparable market data. So let us examine the testimony of Pennington County’s only witness at how he arrived at an assessed value.
Continuing — same questioner, same witness:
Q: Are you at this time prepared to make an opinion that Dr. Sabow’s house increased 9.4 percent during the year *?
A: I feel it probably would have, yes, but then again, we’re looking at comparables to an average type of residence. (Note by author: Pennington County, over and over, testified that Dr. Sabow’s home was anything but an average type of residence ).
Under Hutchinson County, supra, a trial court is given broad authority to determine valuation. It is not restricted to determine if an assessment is excessive or arbitrary. It is to exercise independent judicial judgment to determine valuation. Id. Faced with the uniqueness of this home, that is precisely what the trial court did.
It is obvious the trial court did not use the representative figure of 9.4%. Rather, its decision comported to the language in Yadco, Inc. v. Yankton County, 237 N.W.2d 665, 667 (S.D.1975) wherein we held:
*263Often, however, there is no market for the property to be assessed. When that is the case, the assessor must still determine the full and true market value and in doing so, he has to consider every other element which can reasonably effect its value.
This Court appears to find fault with the trial court having, in its words, stated: “[I] will give cognizance of the original decision of Judge Konenkamp and consider evidence of valuation subsequent to that decision.” Thereupon, the trial court ordered a trial and a trial to the court was held. Specifically, the trial court expressed that the parties could produce further valuation evidence. Pennington County did not produce any valuation testimony other than a blanket increase of 9.4% on “representative property” in the county. Pennington County admitted the Sabow property was not “representative property.” Pennington County impaled its own position with testimony from its singular witness. Simply put, the Sabow property was assessed by a formula or percentage which, admittedly, did not apply. Having failed totally in the comparable market test, Pennington County had to turn to the cost approach. Its testimony, through Richmond, was that Dr. Sabow’s home was not individually examined from the cost of construction standpoint. Failure in proof again, you see. Having failed 100% in producing evidence on market approach or cost of construction approach, the trial court simply could place no credence upon such type of testimony. As always, this Court has held a party cannot elevate its position over its own testimony. Werner v. Norwest Bank, 499 N.W.2d 138 (1993); Lamp v. First National Bank, 496 N.W.2d 581 (S.D.1993); Ladley v. Safway Steel Scaffolds, Inc., 364 N.W.2d 139, 141 (S.D.1985); Swee v. Myrl & Roy’s Paving, Inc., 283 N.W.2d 570, 572 (S.D.1979).
Dr. Sabow testified that:
1) His home had a valuation of $368,000;
2) No improvements were made to the home since the last evaluation;
3)No appreciation had taken place and he expressed that the home had actually depreciated.
Therefore, this testimony refuted any so-called presumption of the director of equalization. This testimony evaporates, because it contradicts, the presumption. Brookings Assoc. v. State Bd. of Equalization, 482 N.W.2d 873, 876 (S.D.1992). In the end, Pennington County raised the Sa-bow property for no reason other than to raise taxes and obtain more revenue. County was given the opportunity to present appreciation testimony but it failed to do so. This trial court was unable to find any evidence to support the substantial increase in assessment. Therefore, this Court should not overturn the trial court’s findings of fact as being clearly erroneous. No mistake was made by the trial court. Crotty v. City of Deadwood, 440 N.W.2d 525, 528 (S.D.1989).
Finally, I wish to express that if all of the authorities set forth in the majority opinion concerning “res judicata” should be applied hereto, still I would dissent. If by any measure of Judge Tice’s actions it can be said that he used “res judicata,” in point of fact Judge Tice decided this case by the evidentiary proof. If a trial court has reached the right result, the reviewing court will not overturn the case in question because trial court expressed the wrong reason. House of Seagram, Inc. v. Assam Drug Co., 83 S.D. 320, 159 N.W.2d 210 (1968). See also, Kirby v. Western Sur. Co., 70 S.D. 483, 19 N.W.2d 12 (1945) for our holding that when a judgment is correct, it will not be reversed even though based on an erroneous conclusion or a wrong reason.

 Richmond earlier testified that, based upon appreciation in the value of property, there was a 9.4 percent increase for Rapid City and the immediate area for the year 1990.