12 South Dakota opinions name it 1 courts 1996–2020 0 in the last five years
The cases below were cited by South Dakota courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Butte County v. Vallerygreen2 sentences2013“There is a presumption that tax officials act in accordance with the law and not arbitrarily or unfairly when assessing property, and the taxpayer bears the burden to overcome this presumption.” Id. (quoting Burke v. Butte Cnty., 2002 S.D. 17 , ¶ 18, 640 N.W.2d 473, 479 ). 2006“There is a presumption that tax officials act in accordance with the law and not arbitrarily or unfairly when assessing property, and the taxpayer bears the burden to overcome this presumption.” Burke, 2002 SD 17, ¶ 18 , 640 N.W.2d at 479 (citing Vallery, 1999 SD 142, ¶ 11 , 602 N.W.2d at 287 ). | 2 | 3 |
West Two Rivers Ranch v. Pennington Countygreen2 sentences1997See West Two Rivers Ranch v. Pennington Cty., 1996 SD 70, ¶7 , 549 N.W.2d 683, 686 (“The assessor’s valuation is presumed to be correct, and the taxpayer bears the burden to overcome this presumption.”). 1997See West Two Rivers Ranch v. Pennington Cty., 1996 SD 70, ¶7 , 549 N.W.2d 683, 686 (“The assessor’s valuation is presumed to be correct, and the taxpayer bears the burden to overcome this presumption.”). | 2 | 2 |
Roseland v. Faulk County Board of Equalizationgreen2 sentences1999Amert v. Lake County Bd. of Equal., 1998 SD 66, ¶ 14 , 580 N.W.2d 616, 618-19 (citing Richter Enterprises, 1997 SD 61 , ¶7, 563 N.W.2d at 843 ; see also West Two Rivers, 1996 SD 70, ¶ 7 , 549 N.W.2d at 686 (citing Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991)). 1996Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991); Mortenson v. Stanley County, 303 N.W.2d 107, 110 (S.D.1981). | 2 | 2 |
In the Matter of Estate of Duebendorfergreen2 sentences2019"The effect of a presumption of law is 'to invoke a rule of law compelling the [factfinder] to reach the conclusion in the absence of evidence to the contrary from the opponent.' " ( Gustafson, 2007 S.D. 46 , ¶ 11, 731 N.W.2d at 926 ) (quoting In re Estate of Duebendorfer , 2006 S.D. 79 , ¶ 45, 721 N.W.2d 438 , 450 (Zinter, J., concurring) ). 2019“The effect of a presumption of law is ‘to invoke a rule of law compelling the [factfinder] to reach the conclusion in the absence of evidence to the contrary from the opponent.’” Gustafson, 2007 S.D. 46 , ¶ 11, 731 N.W.2d at 926 ) (quoting In re Estate of Duebendorfer, 2006 S.D. 79 , ¶ 45, 721 N.W.2d 438, 450 (Zinter, J., concurring)). | 1 | 2 |
Apland v. Board of Equalizationgreen2 sentences2020Bd. of Equalization, 433 N.W.2d 555, 558-59 (S.D. 1988)). [¶36.] We have previously stated that taxation disputes incorporate “a presumption that tax officials act in accordance with the law and the taxpayer bears the burden to overcome the presumption.” 7 Apland v. Bd. of Equalization for Butte Cty., 2013 S.D. 33, ¶ 9 , 830 N.W.2d 93, 97 (quoting Apland v. Butte Cty., 2006 S.D. 53 , ¶ 16, 716 N.W.2d 787, 792 ). 2020Bd. of Equalization, 433 N.W.2d 555, 558-59 (S.D. 1988)). [¶36.] We have previously stated that taxation disputes incorporate “a presumption that tax officials act in accordance with the law and the taxpayer bears the burden to overcome the presumption.” 7 Apland v. Bd. of Equalization for Butte Cty., 2013 S.D. 33, ¶ 9 , 830 N.W.2d 93, 97 (quoting Apland v. Butte Cty., 2006 S.D. 53 , ¶ 16, 716 N.W.2d 787, 792 ). | 1 | 1 |
Codington County Board of Commissioners v. State, Board of Equalizationgreen1 sentence2020Bd. of Equalization, 433 N.W.2d 555, 558-59 (S.D. 1988)). [¶36.] We have previously stated that taxation disputes incorporate “a presumption that tax officials act in accordance with the law and the taxpayer bears the burden to overcome the presumption.” 7 Apland v. Bd. of Equalization for Butte Cty., 2013 S.D. 33, ¶ 9 , 830 N.W.2d 93, 97 (quoting Apland v. Butte Cty., 2006 S.D. 53 , ¶ 16, 716 N.W.2d 787, 792 ). | 1 | 1 |
Amert v. Lake County Board of Equalizationgreen2 sentences1999Amert v. Lake County Bd. of Equal., 1998 SD 66, ¶ 14 , 580 N.W.2d 616, 618-19 (citing Richter Enterprises, 1997 SD 61 , ¶7, 563 N.W.2d at 843 ; see also West Two Rivers, 1996 SD 70, ¶ 7 , 549 N.W.2d at 686 (citing Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991)). 1999Amert v. Lake County Bd. of Equal., 1998 SD 66, ¶ 14 , 580 N.W.2d 616, 618-19 (citing Richter Enterprises, 1997 SD 61 , ¶7, 563 N.W.2d at 843 ; see also West Two Rivers, 1996 SD 70, ¶ 7 , 549 N.W.2d at 686 (citing Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991)). | 1 | 1 |
Tri County Landfill Ass'n v. Brule Countygreen1 sentence1996See Tri County Landfill, 535 N.W.2d 760 ; Nordhagen v. Hot Springs Sch. | 1 | 1 |
Mortenson v. County of Stanleygreen1 sentence1996Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991); Mortenson v. Stanley County, 303 N.W.2d 107, 110 (S.D.1981). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in South Dakota. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
In Re Estate of Gustafson
green
2 sentences2019"Proponents of a lost will have the burden to overcome the presumption that it was revoked." Id. 2019“Proponents of a lost will have the burden to overcome the presumption that it was revoked.” Id. | 3 | 2015–2019 |
Burke v. Butte County
green
2 sentences2013“There is a presumption that tax officials act in accordance with the law and not arbitrarily or unfairly when assessing property, and the taxpayer bears the burden to overcome this presumption.” Id. (quoting Burke v. Butte Cnty., 2002 S.D. 17 , ¶ 18, 640 N.W.2d 473, 479 ). 2006“There is a presumption that tax officials act in accordance with the law and not arbitrarily or unfairly when assessing property, and the taxpayer bears the burden to overcome this presumption.” Burke, 2002 SD 17, ¶ 18 , 640 N.W.2d at 479 (citing Vallery, 1999 SD 142, ¶ 11 , 602 N.W.2d at 287 ). | 2 | 2006–2013 |
Apland v. Butte County
green
1 sentence2020Bd. of Equalization, 433 N.W.2d 555, 558-59 (S.D. 1988)). [¶36.] We have previously stated that taxation disputes incorporate “a presumption that tax officials act in accordance with the law and the taxpayer bears the burden to overcome the presumption.” 7 Apland v. Bd. of Equalization for Butte Cty., 2013 S.D. 33, ¶ 9 , 830 N.W.2d 93, 97 (quoting Apland v. Butte Cty., 2006 S.D. 53 , ¶ 16, 716 N.W.2d 787, 792 ). | 1 | 2020–2020 |
Matter of Estate of Long
green
2 sentences2007Estate of Long, 1998 SD 15, ¶ 15 , 575 N.W.2d at 257 . 2007Estate of Long, 1998 SD 15, ¶ 15 , 575 N.W.2d at 257 . | 1 | 2007–2007 |
Richter Enterprises, Inc. v. Sully County
green
2 sentences1999Amert v. Lake County Bd. of Equal., 1998 SD 66, ¶ 14 , 580 N.W.2d 616, 618-19 (citing Richter Enterprises, 1997 SD 61 , ¶7, 563 N.W.2d at 843 ; see also West Two Rivers, 1996 SD 70, ¶ 7 , 549 N.W.2d at 686 (citing Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991)). 1999Amert v. Lake County Bd. of Equal., 1998 SD 66, ¶ 14 , 580 N.W.2d 616, 618-19 (citing Richter Enterprises, 1997 SD 61 , ¶7, 563 N.W.2d at 843 ; see also West Two Rivers, 1996 SD 70, ¶ 7 , 549 N.W.2d at 686 (citing Roseland v. Faulk County Bd. of Equalization, 474 N.W.2d 273, 275 (S.D.1991)). | 1 | 1999–1999 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.