Thursday, February 8, 2024

Five Decisions by the SD Supreme Court today

 

The SD Supreme Court handed down two decisions this morning, holding, inter alia:

 

  1. City of Sturgis rebuffed;

 

  1. New decision on Tax Deed dispute;

 

  1. “Use tax” dispute resolved;

 

  1. Health Plan must allow other providers to participate;

 

  1. Sellers prevail in dispute with Realtor.

 

Summaries follows:

 

BOHN v. BUENO, 2024 S.D. 6: This dispute involves the City of Sturgis and an effort to remove the position of City Manager from City Government.  Upon receipt of a petition with 900 signatures, Sturgis City officials refused to certify an election.  The trial court refused to issue a mandamus requiring the election.  The SD Supreme Court reversed, stating:

 

Because a petition to remove the city manager position was presented to the city council, and the petition requested an election on the proposition of employing a city manager, the city council had a clear duty to schedule an election. We remand to the circuit court to enter a writ of mandamus directing the city council to schedule and hold an election consistent with SDCL 9-10-1 as presented in the petition.

 

This decision is unanimous (5-0), with opinion authored by Justice Myren. Justice DeVaney filed a separate concurring opinion.  Petitioning Citizens were denied appellate attorney fees (because not authorized by statute or other authority), but were awarded costs.

 

BIALOTA v. LAKOTA LAKES, LLC, 2024 S.D. 7:  (NOTE: the Court handed down a written decision in this dispute on 10/25/23, but subsequently withdrew the opinion, granted a rehearing, and rendered this decision today.)  Trial court set aside a tax deed issued by Pennington County, at the request of the title owner of the real estate, accepting the title owner’s argument that proper notice had not been delivered.  The SD Supreme Court reversed and remanded, upholding the tax deed.  The Court’s ruling is 3-2, with majority opinion authored by Chief Justice Jensen upon reassignment.  Justice Kern filed a dissenting opinion, in which Justice DeVaney joined.

 

ELLINGSON DRAINAGE v. DEP’T OF REVENUE, 2024 S.D. 8:  This is a contest regarding South Dakota’s use tax.  The dispute, its history and result on appeal are described in the opening paragraph of the opinion, as follows:

 

[¶1.] The South Dakota Department of Revenue (DOR) imposed a use tax on Ellingson Drainage, Inc. (Ellingson), after an audit revealed it had not paid use tax on equipment used in 30 South Dakota projects but purchased elsewhere. Ellingson filed an administrative appeal challenging the constitutionality of the tax, but the appeal was dismissed because the claim was deemed not cognizable in an administrative forum. Ellingson then appealed to the circuit court, which affirmed the imposition of the tax, holding it did not violate the Due Process Clause of the Fourteenth Amendment or the Interstate Commerce Clause, as applied to Ellingson. Ellingson appeals, and we affirm.

 

This ruling is unanimous (5-0), with opinion authored by Justice Salter.

 

ORTHOPEDIC INSTITUTE, ET AL v. SANFORD HEALTH PLAN, INC., 2024 S.D. 9: This is an action by humerous health care providers, seeking a declaratory judgment that they should be permitted to participate as “any willing provider” (pursuant to SDCL 58-17J-2) under Sanford Health Plan.  The trial court ruled for the providers.  The SD Supreme Court affirmed. This decision is unanimous (5-0) with opinion authored by Chief Justice Jensen, stating:

 

[¶1.]  The [trial] court determined that SDCL 58-17J-2 does not permit SHP to exclude a fully qualified and willing health care provider from participating as a panel provider in every health benefit plan offered by SHP. We affirm.

 

Circuit Judge Lovrien participated in this decision, in lieu of Justice Salter.

 

UHRE REALTY v. TRONNES, 2024 S.D. 10: This is a dispute between the Sellers and Realtor and the Realtor’s related Property Management Company.  The trial court ruled for Sellers (except on their claim for tortious interference) and awarded attorney fees to the Sellers.  The SD Supreme Court affirmed the victory for Sellers but reversed the attorney fee award.  This decision is unanimous (5-0), with opinion authored by Justice Salter.

 

These decisions may be accessed at

 

http://ujs.sd.gov/Supreme_Court/opinions.aspx .