Justia Government & Administrative Law Opinion Summaries

Appellant was injured in 2008 while working for Employer. In 2010, Appellant received an injury she believed was a "flare-up" from the earlier injury. Appellant subsequently petitioned the Department of Labor for benefits. Because Appellant's original petition did not assert that the 2010 incident caused a recurrence of her 2008 injury, Appellant amended her petition making that assertion. Employer argued that Appellant's claim was time barred under her amended petition. Appellant respondent that the claims in her amended petition related back to her original petition, which was filed before the expiration of the statute of limitations. The administrative law judge (ALJ) ruled that Appellant's claims in her amended petition did not relate back to her original petition and granted summary judgment to Employer. The Supreme Court reversed and remanded with direction that the ALJ allow Appellant's amended petition to relate back to the date of her original petition, holding that to not allow Appellant to proceed on a claim that all parties agreed was a recurrence of her 2008 compensable work-related injury because Appellant failed to posture her request for relief in her original petition as a recurrence contravened the spirit of the state's worker's compensation laws. View "Waterman v. Morningside Manor" on Justia Law

The South Dakota Department of Revenue and Regulation (Department) issued Appellant a jeopardy assessment alleging unpaid sales tax. On appeal, a hearing examiner found Appellant liable for a jeopardy assessment, and the Secretary of Revenue adopted the decision. The circuit court dismissed Appellant's appeal, holding that Appellant's failure to pay the amounts affirmed by the Secretary or to file a bond before commencing its appeal resulted in the failure to preserve jurisdiction in the court. The Supreme Court affirmed, holding (1) Appellant's failure to post its bond within the statutory period was fatal to its appeal; (2) Appellant failed to substantially comply with the relevant statute; and (3) the time for Appellant to post its bond could not be equitably tolled. View "AEG Processing Ctr. No. 58, Inc. v. S.D. Dep't of Revenue & Regulation" on Justia Law

Plaintiff was the owner of fourteen "recreational park trailers" that were used as cabins for lodging in a campground Plaintiff operated. Pennington County assessed the cabins as real property for ad valorem taxation purposes. The County Board of Equalization affirmed the assessment. On appeal, the circuit court reversed and granted summary judgment to Plaintiff, concluding that the cabins were not taxable under S.D. Codified Laws 10-4-2. The County appealed. The Supreme Court reversed, holding that, when considered together, the facts of this case established that Plaintiff's cabins were "improvements to land" within the meaning of section 10-4-2(2). View "Rushmore Shadows, LLC v. Pennington County Bd. of Equalization" on Justia Law

The South Dakota Department of Labor and Regulation, Unemployment Insurance Division disqualified Plaintiff from unemployment insurance benefits based on Plaintiff's alleged failure, without good cause, to accept work she was capable of performing. After Plaintiff missed a telephonic hearing on her appeal, an ALJ entered an order of dismissal and denied Plaintiff's request to reopen for failure to show good cause. The circuit court affirmed, concluding that the Department did not err in refusing to reopen Plaintiff's claim. The Supreme Court affirmed dismissal, holding that Plaintiff did not provide evidence of untimely receipt of her notice of the hearing to carry her burden to show good cause, and therefore, Plaintiff received sufficient due process. View "Eiler v. Dep't of Labor & Regulation" on Justia Law

Magellan Pipeline Company, LP appealed a sales tax assessment levied by the state Department of Revenue and Regulation on its additive injection and equipment calibration services. The Hearing Examiner, Department Secretary and trial court all found Magellan's services were non-exempt from tax. Upon review, the Supreme Court concluded that under the plain language of the applicable statute, Magellan's services were exempt from sales tax. View "Magellan Pipeline Co v. Dept. of Revenue & Regulation" on Justia Law

Claimant worked for more than ten years as a diesel mechanic for Employer. Claimant had several incidents while working for Employer which he claimed caused neck, back, shoulder, and arm pain. Claimant later submitted a workers' compensation claim and three first reports of injury. Claimant then petitioned the Department of Labor, which denied Claimant workers' compensation benefits based on its finding that Claimant failed to prove by a preponderance of the evidence that his employment was a major contributing cause of his current condition and need for treatment. The circuit court affirmed but slightly modified the Department's decision. The Supreme Court reversed, holding that Claimant established by a preponderance of the evidence that his employment was a major contributing cause of his current condition and need for treatment. Remanded. View "Smith v. Stan Houston Equip. Co." on Justia Law

The day after Julie served her husband Steven with a summons and complaint for divorce, Steven shot and killed Julie near her car in Julie's employer's parking lot. The personal representative of Julie's estate sought worker's compensation benefits for her death, asserting that Julie's death arose out of her employment. Julie's employer (Employer) denied benefits, as did the South Dakota Department of Labor and Regulation. The circuit court affirmed. The Supreme Court also affirmed, holding that even though the assault occurred on Employer's premises, the assault could not be attributed to Julie's employment, and therefore, Julie's death did not "arise out of" her employment. View "Voeller v. HSBC Card Servs., Inc." on Justia Law

Appellees John Apland and others (collectively, Apland) and the Butte County Director of Equalization (Director) were involved in a dispute over the method Director used to calculate the value of Apland's rangeland property for tax purposes. In Apland I, the Supreme Court held that Director failed to comply with the Constitutional requirements of equality and uniformity and remanded with direction to Director to re-determine the property values after giving appropriate consideration and value to appurtenant and nontransferable water rights. On remand, the trial court entered a judgment in favor of Apland, concluding that Director failed to comply with the directives in Apland I. The Supreme Court reversed and remanded, holding that Director properly executed the directives of Apland I but that the record did not allow the Court to determine whether Director's method of valuation of Apland's property resulted in an equal and uniform assessment. View "Apland v. Bd. of Equalization for Butte County" on Justia Law

Claimant was employed full-time by School District (District). The District later notified Claimant it was replacing her full-time position with a part-time position, which would consist of seventy-five percent of the time of Claimant's full-time position and a twenty-five percent reduction in pay. Claimant rejected the offer of the part-time position and filed a claim for unemployment benefits. The Department of Labor and Regulation, Unemployment Insurance Division concluded that Claimant was eligible to receive unemployment benefits, and an ALJ affirmed. The Secretary of the Department of Labor reversed, finding that Claimant was not eligible to receive unemployment benefits. The circuit reversed, concluding that the part-time position was not "suitable" employment and that Claimant had good cause to reject the offer. The Supreme Court affirmed, holding that Claimant was eligible for unemployment benefits because the twenty-five percent pay reduction made the part-time position unsuitable and gave Claimant good cause to reject the new position. View "Easton v. Hanson Sch. Dist. 30-1 " on Justia Law

Appellant, a forty-eight-year-old who lived independently for two decades, had "borderline intellectual functioning," an expressive language disorder, and a learning disorder. Appellant applied for Home and Community Based Services (HCBS), a federal-state Medicaid Waiver program that provides assistance to individuals with developmental disabilities. The South Dakota Department of Human Services (the Department) denied Appellant's application, determining that Appellant was not eligible for HCBS. After a hearing, an ALJ affirmed the Department's denial. The circuit court affirmed. The Supreme Court also affirmed, holding that the ALJ did not clearly err in finding that Appellant did not qualify for benefits, as the evidence indicated that Appellant was a generally independent client who was able to function with little supervision or in the absence of a continuous active treatment program. View "Nelson v. Dep't of Social Servs." on Justia Law