In re Tax Refund Of Hunt Companies, Inc.

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The Supreme Court affirmed the decision of the circuit court affirming Meade County's denial of Hunt Companies, Inc.'s request for an abatement and refund of taxes overpaid, holding that, although the County overvalued Hunt's leasehold interest in a housing development, the circuit court did not err by denying Hunt's application for abatement and refund under S.D. Codified Laws 10-18-1. Hunt built the housing development at issue on land leased from the United States government. Hunt paid taxes assessed by the County on the property for 2011 through 2013. Hunt successfully challenged the County's valuations in circuit court, but the County denied Hunt's request for an abatement and refund. The Supreme Court affirmed, holding that the County was not required to grant Hunt's application for abatement and refund of taxes overpaid for the tax years at issue where Hunt chose not to use the pay-and-protest provisions of S.D. Codified Laws 10-27-2. View "In re Tax Refund Of Hunt Companies, Inc." on Justia Law