Claggett v. Department of Revenue, State of S.D., No. 17069
| Court | Supreme Court of South Dakota |
| Writing for the Court | SABERS |
| Citation | 464 N.W.2d 212 |
| Parties | Joe CLAGGETT, d/b/a Foto Vu Midwest, Appellee, v. DEPARTMENT OF REVENUE, STATE OF SOUTH DAKOTA, Appellant. . Considered on Briefs |
| Decision Date | 22 October 1990 |
| Docket Number | No. 17069 |
Page 212
v.
DEPARTMENT OF REVENUE, STATE OF SOUTH DAKOTA, Appellant.
Decided Dec. 26, 1990.
Dave L. Claggett, Spearfish, for appellee.
Timothy T. Weber, Dept. of Revenue, Pierre, for appellant; Roger A. Tellinghuisen, Atty. Gen., Pierre, on brief.
SABERS, Justice.
Department of Revenue appeals circuit court's partial reversal of Department's assessment of tax deficiency against taxpayer, claiming lack of jurisdiction.
Facts and Procedural History
Joe Claggett, d/b/a Foto Vu Midwest (Foto Vu), was audited by the South Dakota Department of Revenue (Department) in 1987. The Department determined that
Page 213
Foto Vu had a net tax deficiency of $3,659 for the years 1984-1986, and issued a certificate of assessment to that effect in July, 1987. Following an administrative hearing requested by Foto Vu, the Department reaffirmed its assessment in October, 1988.Foto Vu appealed the Department's decision to circuit court within thirty days of the Department's notice of its final decision, as required by SDCL 1-26-31. However, Foto Vu failed either to pay the amount it was assessed by the Department or to post bond prior to attempting its judicial appeal, as required by SDCL 10-59-9. Instead, Foto Vu applied to circuit court for a stay of proceedings pending appeal, pursuant to SDCL 1-26-32, which was granted. *
In November, 1988, the Department filed a motion to dismiss Foto Vu's appeal for want of jurisdiction. In January, 1989, more than seventy days after the Department's final decision, Foto Vu paid the tax deficiency assessed against it, plus interest. In March, 1989, the circuit court denied the Department's motion to dismiss Foto Vu's appeal. In April, 1989, this Court denied the Department's petition for intermediate appeal of the circuit court's order. The circuit court again denied the Department's motion to dismiss upon reconsideration in May, 1989.
The circuit court proceeded to consider the case on its merits and entered Findings of Fact and Conclusions of Law in January, 1990. The court reversed the Department's October, 1988 final decision except for one relatively minor point.
On appeal, the Department again asserts that the circuit court lacked jurisdiction to decide the case because of Foto Vu's failure to comply with SDCL 10-59-9 by either paying the disputed tax arrearage or posting bond prior to commencing its judicial appeal. The Department also contests three holdings of the circuit court on the merits. We do not reach the merits because we find that neither we nor the circuit court has jurisdiction over the subject matter of this case. Therefore, the October, 1988 decision by the Department stands as the final adjudication of this matter.
Decision
The South Dakota Constitution guarantees that the state's...
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Vilhauer v. HORSEMENS'SPORTS, INC., No. 20395.
...v. Williams, 10 S.D. 332, 73 N.W. 72 (1897). Neither may nonuniform procedures or conditions exclude him. Claggett v. Dep't of Revenue, 464 N.W.2d 212 (S.D.1990). He may also not be denied access based on his race, color, national origin or sex. See Moberg, 38 S.D. 422, 161 N.W. 998. Such i......
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R Communications, Inc. v. Sharp, No. D-3058
...v. State, 294 Or. 188, 655 P.2d 171, 173 (1982); Moore v. Langton, 92 R.I. 141, 167 A.2d 558, 566 (1961); Claggett v. Dep't of Revenue, 464 N.W.2d 212, 213-14 8 See generally Brazosport Sav. & Loan Ass'n v. American Sav. & Loan Ass'n, 161 Tex. 543, 342 S.W.2d 747, 752 (1961) (granting court......
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Oberle v. City of Aberdeen, Nos. 17078
...deprives both the circuit court and this court of jurisdiction to review the agency's decision. Claggett v. Department of Revenue, 464 N.W.2d 212 (S.D.1990); Kulesa v. Department of Public Safety, 278 N.W.2d 637 (S.D.1979). SDCL 1-26-31 provides the basis for the circuit court to exercise j......
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Vitek v. Bon Homme County Bd. of Com'rs, No. 22216.
...further claims that this Court's holding in Bison Township is contrary to our holding in Claggett v. South Dakota Department of Revenue, 464 N.W.2d 212 (S.D.1990). In Claggett, the appellant was contesting the Department of Revenue's assessment of a tax deficiency. SDCL 1-26-31 requires tha......
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Vilhauer v. HORSEMENS'SPORTS, INC., No. 20395.
...v. Williams, 10 S.D. 332, 73 N.W. 72 (1897). Neither may nonuniform procedures or conditions exclude him. Claggett v. Dep't of Revenue, 464 N.W.2d 212 (S.D.1990). He may also not be denied access based on his race, color, national origin or sex. See Moberg, 38 S.D. 422, 161 N.W. 998. Such i......
-
R Communications, Inc. v. Sharp, No. D-3058
...v. State, 294 Or. 188, 655 P.2d 171, 173 (1982); Moore v. Langton, 92 R.I. 141, 167 A.2d 558, 566 (1961); Claggett v. Dep't of Revenue, 464 N.W.2d 212, 213-14 8 See generally Brazosport Sav. & Loan Ass'n v. American Sav. & Loan Ass'n, 161 Tex. 543, 342 S.W.2d 747, 752 (1961) (granting court......
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Oberle v. City of Aberdeen, Nos. 17078
...deprives both the circuit court and this court of jurisdiction to review the agency's decision. Claggett v. Department of Revenue, 464 N.W.2d 212 (S.D.1990); Kulesa v. Department of Public Safety, 278 N.W.2d 637 (S.D.1979). SDCL 1-26-31 provides the basis for the circuit court to exercise j......
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Vitek v. Bon Homme County Bd. of Com'rs, No. 22216.
...further claims that this Court's holding in Bison Township is contrary to our holding in Claggett v. South Dakota Department of Revenue, 464 N.W.2d 212 (S.D.1990). In Claggett, the appellant was contesting the Department of Revenue's assessment of a tax deficiency. SDCL 1-26-31 requires tha......