Conservation Easement Wetlands Property Tax Challenge Revived

Two parcels of wetlands subject to conservation easements are potentially overvalued for tax purposes and the case must be reconsidered by a lower court, the South Dakota Supreme Court announced Thursday.

The wetlands’ owners aren’t required to present an assessment certification to challenge the valuation of their properties, contrary to what the taxing Roberts County argued, the unanimous five-judge opinion said. The plaintiffs, including Thea Pallansch, sufficiently challenged the appraisals by providing testimony from relators, Justice Scott P. Myren wrote for the court.

The relators testified that the wetlands were supposed to be valued much lower due their enrollment in ...