South Dakota Supreme Court Reverses Property Tax Valuation for Wetlands Easements

The Supreme Court of South Dakota issued a decision reversing and remanding the Circuit Court’s decision in a case involving the valuation of agricultural properties for tax purposes. The dispute centered on properties subject to perpetual wetlands reserve easements that significantly limit agricultural use. While the county used a statutory productivity-based method to assess the properties, the taxpayers argued this resulted in valuations exceeding the property’s actual values, violating the state constitution. The court ruled that taxpayers are not required to provide a certified appraiser’s opinion to challenge property tax assessments, stating that credible testimony from any qualified witness is ...