6 S.D. 492 | S.D. | 1895
This action came before the circuit court upon an agreed statement of facts, which, as found by the trial court, are briefly stated as follows: That the plaintiffs were in May,-1883, the owners in fee of the southeast quarter of the southwest quarter of section 21, township 101, R. 49, Minnehaha county. (2) That about April, 1883, the plaintiffs caused to ,be set out thereon upwards of five acres of trees, as required by the laws of the territory of Dakota, then existing, to entitle the said owners to,the benefit of the law exempting such property and improvements, to a limited extent, from taxation, and that the owners thereof filed with the assessor their affidavit as required by the statute. (3) That during the spring assessment for the year 1891 the assessor of the city of Sioux Falls assessed the above described property, as part of the southeast quarter of the southwest quarter of section 21 (33 acres), for $16,000; that afterwards the city council of Sioux Falls, acting as a board of equalization for said city, corrected the said assessment by adding $500 to the value, and assessed the improvements thereon at $1,000, making a total of $17,500, and then exempted the whole, under the law exempting certain property as not liable to taxation; that afterwards the board of county commissioners of Minnehaha county, acting as >a board of equalization, in July, 1891, repudiated the action of the city council, and placed said property on the assessment list, and assessed it at the original
The first question presented for our consideration is as to the construction of this section. Is - the land, to the-extent of 40 acres, absolutely exempt, of whatever value, with improvements to the value of $1,000? Or, is the 40 acres, together with improvements, to the value of $1,000, exempt, only? So much of the section as will present the matter clearly reads as follows: “Any one-fourth part of any quarter-section, * * * together with all improvements thereon, not to exceed in value one thousand dollars.” The word “together” is important, in construing this section.- If the lawmakers intended that the 40 acres of-land should be absolutely exempt, and that the limitation should only apply to the improvernents, there would-be
Counsel for appellants further contend that the board of county commissioners had no authority to replace the property upon the assessment list after it had been stricken off as exempt by the city council. But we think this contention cannot be sustained. By section 42, c. 14, Laws 1891, it is made the duty of the county auditor, “if he discovers that the assess
Counsel for appellants further contend that the only method provided for correcting, the action of- the city board was by an appeal to the circuit court. But no appeal is given to anyone except that ‘‘any person feeling aggrieved at any decision of the board of equalization, upon any matter, he has called upon it to correct, alter or change, in reference to the listing or valuation of his property, may appeal to the circuit court of the county where the property is situated.” Laws 1890, c. 37, art. 10, § 5. It will be observed that the right of appeal is here limited to a specified class, and it- cannot be extended to include parties not fairly within its provisions. The right of