Oil Production on Agricultural Land May Reduce Value

Business Valuation Update BVLaw
Legal and Court Case Update
July 8, 1998

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0219 General Livestock, Except Dairy and Poultry
112990 All Other Animal Production
state taxation (incl. ad valorem)
Clarkston & Co. v. Harding County
1998 SD 74
US
State Court
South Dakota
Supreme Court
Konenkamp

Summary

The Supreme Court of South Dakota affirmed the circuit court's decision to reduce the value of real property for property tax purposes.

See Also

Clarkston & Co. v. Harding County

Full Text of Court Cases
July 8, 1998

The Supreme Court of South Dakota affirmed the circuit court's decision to reduce the value of real property for property tax purposes. The reduction was for oil production occurring on the subject cattle and sheep ranch. The taxpayer testified that the ...