In re Ericksen

• Citation: 69 S.D. 446,11 N.W.2d 141
• Decision Date: 06 October 1943
• Docket Number: 8611
• Parties: O. CHARLES ERICKSEN, Appellant, v. JOHN MORRELL & CO. and County Board of Equalization, Respondent
• Court: Supreme Court of South Dakota

69 SD 446, 11 NW2d 141 (1943)

O. CHARLES ERICKSEN, Appellant v. JOHN MORRELL & CO. and County Board of Equalization,

Respondent

South Dakota Supreme Court

Appeal from Circuit Court, Minnehaha County, SD

Hon. John T. Medin, Judge

#8611—Affirmed

Parliman & Parliman, Sioux Falls, SD

Danforth & Danforth, Sioux Falls, SD

Attorneys for Appellant

John S. Murphy, Boyce, Warren & Fairbank, Sioux Falls, SD

Attorney for Respondent

Opinion filed Oct 6, 1943; Rehearing Denied Dec 28, 1943

RUDOLPH, J.

The respondent, John Morrell & Company, is the owner of a large amount of real property, together with structures thereon, located in the city of Sioux Falls. On June 15, 1942, the appellant, O. Charles Ericksen, filed with the City Board of Equalization a petition as follows:

“That he is now and has been for many years last past a citizen and resident of Sioux Falls, Minnehaha County, South Dakota, and that he owns real and personal property in the City of Sioux Falls and which is now and has been for. several years last past valued at approximately its actual worth for taxation purposes.

That the Kittery Realty Company is a Corporation organized and existing according to law and is a Subsidiary of John Morrell & Company a Corporation, and is controlled and managed by John Morrell & Company and that John Morrell & Company operates its packing establishment in Sioux Falls, South Dakota, upon land and in buildings, the record title of which is in Kittery Realty Company.

That the following described real and personal property in the name of the Kittery Realty Company and in the name of John Morrell & Company all located within the City of Sioux Falls, has been placed upon the assessment roll and valued by the City Assessor of the City of Sioux Falls, for the year 1942 as hereinafter set forth, to-wit:” (Here follows a description of the property as valued by the City Assessor at $2,507,965.00) That the said values placed upon said real and personal property above set forth, are not the true values thereof. That the true value of said real and personal property on the lst day of May, 1942, was and now is in the sum of approximately $12,000,000.00 and is carried on the books of John Morrell & Company at such value. That the said assessment roll does not contain all the personal property of John Morrell & Company.

That the true amount and value of said real and personal property of John Morrell & Company, located within the City of Sioux Falls, South Dakota, can be ascertained by the City assessor of the City of Sioux Falls, or by your Honorable Body or any one selected by it, by an inspection of the books of John Morrell & Company, and by the inspection and inventory of its properties.

Wherefore, Petitioner prays that said John Morrell & Company and its Subsidiary Corporation, Kittery Realty Company, be required to appear before the City Commission of the City of Sioux Falls, whose members are above named, and show cause why its said real and personal property above mentioned and described, should not be valued for taxation purposes at its true value, and that at said hearing the said Commission place the value of the said real and personal property at the true value thereof.

Dated this 15th day of June, A.D., 1942.

O. CHARLES ERICKSEN.

PARLIMAN & PARLIMAN,

R. W. PARLIMAN,

Attorneys for O. CHARLES ERICKSEN,

Sioux Falls, South Dakota”

Following the filing of this petition there was served upon John Morrell & Company a notice signed by the Mayor of the city reciting the filing of the Ericksen petition and advising John Morrell & Company that the City Board of Equalization would meet on Thursday the 18th day of June, 1942, at which time and meeting it was intended to raise the assessed value of the property of John Morrell & Company. At the meeting of the Board on June 18th, Mr. Ericksen and his attorney appeared before the Board as did also a representative of John Morrell & Company and its attorney. No final action was taken at the meeting of June 18th, but on June 20th there appears in the minutes of the Board of Equalization the following: “It was moved by Yeager and seconded by Nelson that, in view of the fact that there is not sufficient time nor means for a complete revaluation of the extensive properties of John Morrell & Co., the City Assessor’s assessment of the personal and real properties of John Morrell & Co., for the year 1942, be allowed to stand as shown on the books of the City Assessor, the same being an increase of $195,770.00 over the assessment for the year 1941, which motion prevailed by the following vote on roll call: Yeas, Nelson, Yeager, 2. Nays, None. Absent, Mr. Mayor.”

Following this decision of the City Board, the appellant attempted to appeal to the County Board of Equalization by serving upon the respondent and a member of the County Equalization Board, a Notice of Appeal as follows:

“Notice is hereby given, by the undersigned O. Charles Ericksen, the petitioner above named, that he appeals to the County Board of Equalization of the County of Minnehaha, South Dakota, from the decision of the City Commission and City Auditor of the City of Sioux Falls, Minnehaha County, South Dakota, sitting as the local Board of Equalization for said City of Sioux Falls, made in the above matter on the 20th day of June, 1942, wherein and whereby they did deny the said Petition of O. Charles Ericksen and did refuse to value the real and personal property of John Morrell & Company located in Sioux Falls, South Dakota, at its true value for taxation purposes for the year 1942, and which decision approved the values put on said property by the City Assessor of the City of Sioux Falls, for taxation purposes for the year 1942.

Dated this 22nd day of June, A.D., 1942”. On July 17, 1942, there was filed with the County Board of Equalization an affidavit by appellant stating that generally business property in Sioux Falls was valued for taxation purposes at eighty per cent of its actual value. On July 20, 1942, the County Board of Equalization met and the minutes of the meeting disclose the follows: “Mr. O. Charles Ericksen and his attorneys Ralph Parliman and George J. Danforth, appeared in connection with the appeal of the assessment of the John Morrell and Company Personal...