SD Supreme Court determines Roberts County’s tax assessment method to be unconstitutional

By Mimi Larsen Staff Writer

On January 27, 2021, the South Dakota Supreme Court in a case entitled James Pirmantgen vs. Roberts County, South Dakota ruled that Roberts County’s method of real estate tax assessment was contrary to constitutional and statutory law.

After the Roberts County Director of Equalization applied an across-the-board 10% increase to the value of non-agricultural properties for the 2018 tax year, Pirmantgen challenged the tax assessment on 16 of his properties.

The case was first argued locally and then appealed to the Office of Hearing Examiners in Pierre. It was then appealed to the Circuit Court in Roberts County, and finally to the State Supreme Court. For more on this story and many more please purchase a copy of the Sisseton Courier on news stands now or purchase a copy of the E-edtion on this website..