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MATTER OF HUNT COMPANIES, INC.

No. 28484.

927 N.W.2d 894 (2019)

2019 S.D. 26

In the MATTER OF the 2012, 2013 AND 2014 TAX REFUND AND ABATEMENT APPEAL OF HUNT COMPANIES, INC. f/k/a Hunt Building Corporation.

Supreme Court of South Dakota.

Opinion Filed May 1, 2019.

Attorney(s) appearing for the Case

JOSEPH R. LUX , SHANE M. PULLMAN of Costello Porter Hill Heisterkamp Bushnell & Carpenter, LLP, Rapid City, South Dakota, Attorneys for appellant Hunt Companies, Inc.

JOHN S. DORSEY of Whiting, Hagg, Hagg, Dorsey & Hagg, LLP, Rapid City, South Dakota, Attorneys for appellee Meade County.

[¶1.] Hunt Companies, Inc. (Hunt) built a housing development on land leased from the United States government. Hunt paid taxes assessed by Meade County (County) on the property for 2011, 2012, and 2013. Then, it appealed the assessed valuations, successfully challenging the County's valuations in circuit court. The County did...

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