County Assessment of Wetlands Overturned

The SD Supreme Court handed down one decision this morning, holding, inter alia: 1) Roberts County Assessment of wetlands Overturned Summary follows: (NOTE: This case was submitted, on briefs, to the Court less than a month ago, on August 26, 2025) PALLANSCH, ET AL. v. ROBERTS COUNTY, 2025 S.D. 52: This is a dispute over the tax assessment of some 150 acres of land that is burdened by a “federal government perpetual wetland reserve easements that significantly limit the agricultural use of the land.” The landowner contends that the Roberts County Board of Assessment over-valued the land to such a degree that it violated the Constitutional Protection, under the South Dakota Constitution, S.D. Const. art. XI, § 2 ("the valuation of property for taxation purposes shall never exceed the actual value thereof."). Both The Office of Hearing Examiners and the Circuit Court upheld the Roberts County Director of Equalization. The SD Supreme Court reversed and remanded, stating: [¶27.] The ALJ did not make a factual finding as to the actual value of the property based on the evidence presented at that hearing. The entry of such a finding was a necessary part of its adjudicatory role. This “actual value” finding is needed to determine the actual value for constitutional purposes. The circuit court’s order of affirmance is reversed. The case is remanded to the circuit court with direction to remand to the ALJ to make a finding as to actual value based on the evidence already presented. After the ALJ issues a new decision, either party may appeal through ordinary means. This decision is unanimous (5-0) with opinion authored by Justice Myren. This decision may be accessed at http://ujs.sd.gov/Supreme_Court/opinions.aspx .