Grigsby v. Minnehaha County

Citations

• 6 S.D. 492
• 62 N.W. 105
• 1895 S.D. LEXIS 142

Syllabus

<p>1. Subdivision 14, section 1542, Comp. Laws, provides that “any one-fourth part of any quarter section * * * together with all improvements thereon, not exceeding in value one thousand dollars,” shall be exempt from taxation. Held, that the limitation as to value includes both the lands and improvements together, and not the value of the improvements alone. Held, further, that the land and improvements, under that subdivision, in excess of §1,000 in value, are subject to taxation.</p> <p>2. Where the city board of equalization struck from the assessment rolls, as returned by the city assessor, the whole assessment made of 33 acres of land, valued by such assessor at $16,000, as exempt from taxation, under the provisions of section 1542, Comp. Laws, its action was unauthorized, and not binding upon the county board of equalization.</p> <p>3. The only appeal provided for to the circuit court, from a decision of the city board of equalization, under section 5, art. 10, c. 37, Laws 1890, is by “any person feeling aggrieved at any decision of the board of ' equalization upon matters he has called upon it to correct', alter or change in reference to the listing or valuation of his property.” Such right of appeal cannot be extended to parties other than those specified in the act, or to cases other than those therein specified.</p> <p>4. ■ The county board of equalization and county auditor are not only authorized, but required, to place upon the assessment roll any property omitted from the same; and they, or either of them, may properly place upon the assessment roll any property unlawfully stricken off, as exempt, by a city board of equalization, and place thereon the valuation placed upon the same by the city assessor, without referring it to him again for a valuation.</p> <p>(Syllabus by the Court.</p>