Court Opinion

ID: 9519553
Source: CourtListenerOpinion
Date Created: 2023-08-07 01:18:32.771175+00
Date Added: 2024-06-11T12:44:29.635687
License: Public Domain

HENDERSON, Justice
(concurring).
State Board of Equalization did not comply with the statutory mandate. It failed to publish its decision as required by state law. Thielen’s time to appeal did not begin to run until the State Board of Equalization published its decision. This Court must stand by controlling precedent. See, Appeal of AT & T Information Systems, 405 N.W.2d 24 (S.D.1987). Blackstone early recognized that “it is an established rule to abide by former precedents, where the same points come again in litigation: as well as to keep the scale of justice even and steady.” Blackstone, 1 W. Blackstone, Commentaries, 69-70.
Here, the State Board of Equalization would have this Court totally ignore the plain and unambiguous terms of SDCL 10-11-43 and SDCL 7-8-29. We cannot do so. We are not a weather vane, to be blown about, as the breath of a different advocate hits upon us, to move in a conflicting legal direction. Lawyers, judges, and the people have the right and expectation to see like cases — treated alike.
“Publication” gives the people the right to know of the taxation treatment of each citizen, or class of citizens, in a county. “Publication” is also a public right, established as a fortress against bureaucratic edict. “Publication” advises the public of the activities of a state board, such as the State Board of Equalization. What is it up to? What is its policy? What land is affected? What type of land is being taxed in a certain way and why? Publication informs the citizens of the decisions made by the State Board of Equalization. Therein lie a great social policy. Our Legislature is comprised, as a body, to represent the people. Our Legislature decided, by enacting the two statutes above, that an appeal from the State Board of Equalization “shall be taken in the same form and manner as appeals are taken from the decision of the board of county commissioners ...” SDCL 10-11-43. SDCL 7-8-29 specifies, expressly, that a taxpayer shall take an appeal within twenty days after the publication of the decision. These two statutes are to be construed in harmony; in truth and in fact, they are not inharmonious. We, on this Court, as we construe these statutes, which we have done before, have a main objective: To ascertain and give effect to the intention of the Legislature. See, Norgeot v. State, 334 N.W.2d 501, 503 (S.D.1983).
Assuming arguendo, that the Legislature’s true intent is not absolutely clear, we should examine two further holdings in this Court. It is the duty of the Supreme Court to reconcile any apparent contradiction in statutes and to give effect, if possible, to all provisions under consideration, construing them together to make them harmonious and workable. Matter of Certain Territorial Elec. Boundaries, 281 N.W.2d 72 (S.D.1979); Glenham Ind. School Dist. v. Walworth County Bd. of *35Ed., 78 S.D. 63, 98 N.W.2d 348 (1959) (Interpretation of legislative acts should bring all of its parts into harmony). In interpreting Legislative acts, we should review the pertinent, applicable statutes to determine the intent of the Legislature. Correctly, the holding of the majority opinion has considered the two pertinent statutes, making them harmonious and workable. If, by any reasonable construction, both acts can be reconciled, they should be. Matter of Sales Tax Refund Applications, 298 N.W.2d 799 (S.D.1980); State v. Myott, 246 N.W.2d 786 (S.D.1976). See also, expressions on reasonable construction of statutes to make them harmonious and workable. Welcome Wagon Intern. v. S.D. Dept. of Revenue, 318 N.W.2d 5 (S.D.1982); State v. Hoxeng, 315 N.W.2d 308 (S.D.1982); Matter of Sales Tax Refund Applications, supra.
Our decision, as announced by this Court today, is not only the law of the case, it is supported by past decisions of this Court. It is the law of the state of South Dakota, and is binding upon the State Board of Equalization and Department of Revenue. Publication was required.
In a recent writing, I ended same with: “Come the revolution.” In Congress, July 4, 1776, in a document called the Declaration of Independence, courageous, stouthearted, liberty loving men wrote, inter alia: “He (the King of Great Britian) has erected a multitude of New Offices, and sent hither swarms of Officers to harrass our People, and eat out their substance.” Radio, television, newspapers, and spawned lawsuits reflect disgruntlement, if not outrage, on swift changes in South Dakota precipitating confiscatory real estate taxes. Publication of the acts of such a board as the State Board of Equalization, one of the multitude of New Offices in state government in South Dakota, is a protection for the taxpayers of this state. The State Board of Equalization and Department of Revenue cannot mask increased taxation under various guises, for their activities are exposed, in black and white, for the people of our state to see and read, via publication. As thousands of South Dakotans seek redress for real estate tax relief, a loss of publication of activities of these offices in the state capitol, would create a serious predicament for taxpayers — taxpayers whose homes and livelihood are vitally affected by decisions by these governmental offices. Petitions for redress, in the form of filed appeals, spring from (a) an inner belief that excessive taxes will strip the people of their property but can be occasioned only by (b) knowledge of the precise action which is being taken by the state boards. And so, for the people, who granted me this high office, I express: Come hither, you people of state government, you in these offices, and simply tell us, we the people, of what thou wouldst do unto us so that we may, under our state and national constitutions, petition for redress? Or to preclude us from seeking redress? Amendment 1 to the United States Constitution adopted October 1, 1889, by South Dakota State Constitution art. VI § 4, grants the right to petition for redress, i.e., tax appeals. See also, Inherent Rights of the People, South Dakota State Constitution art. VI, § 1, which provides that the people of South Dakota have the right “... of acquiring and protecting property ... (Emphasis added mine). Publication brings about the constitutional right to “protect property.” State Constitution adopted October 1, 1889. Yeas: 70,131: nays, 3,267. Hurray for our forefathers.