Justia Government & Administrative Law Opinion Summaries

A county Board of Adjustment granted Developer a conditional use permit for a concentrated animal feeding operation. Petitioners challenged the Board’s decision, arguing that the Board did not have jurisdiction to grant the permit because the county had failed to validly enact the ordinance authorizing the Board to issue permits. The circuit court affirmed the Board’s decision. In so doing, the court refused to consider whether the county validly enacted the ordinance, deciding that such review would be outside the scope of Petitioners’ writ challenging the Board’s decision. The Supreme Court reversed, holding (1) Petitioners had standing to appeal the Board’s decision; and (2) the circuit court erred when it refused to consider the validity of the ordinances enacted by the county, as review in this case was not beyond the scope of the writ. View "Lake Hendricks Improvement Ass’n v. Brookings County Planning & Zoning Comm’n" on Justia Law

The Department of Revenue subjected several corporations owned by North American Truck & Trailer, Inc. (collectively, Taxpayers) to a sales-and-use-tax audit, which uncovered errors regarding Taxpayers’ reporting of use tax. Thereafter, the Department assessed Taxpayers for unpaid use taxes. Taxpayers paid the assessment under protest and requested an administrative hearing. At the hearing, Taxpayers argued that the shop supplies assessed were exempt from use tax and offered exhibits in support of their position. The hearing examiner declined to consider a sales invoice offered by Taxpayers demonstrating a typical transaction that involved the cost of supplies because Taxpayers submitted it more than sixty days after the audit began, in violation of S.D. Codified Laws 10-59-7. The Supreme Court affirmed, holding that the hearing examiner did not err when it (1) affirmed the Department’s refusal to consider the sales invoice; and (2) affirmed the Department’s certificate of assessment of use tax due and owing on transactions where shop supplies, purchased without payment of sales tax, were used and consumed. View "Black Hills Truck & Trailer, Inc." on Justia Law

The Dewey County Commission (the Commission) granted an application to erect a power distribution line in a section line right-of-way bordering Margaret Upell’s property. Upell filed a notice of appeal of the Commission’s decision with the circuit court. Upell served her notice of appeal by mail on counsel for Coop and on the Dewey County State’s Attorney. But she did not serve a member of the board of county commissioners as required by SDCL 7-8-29. She appealed to the circuit court which dismissed her appeal for lack of jurisdiction. She then appealed to the South Dakota Supreme Court. Finding no reversible error, the Supreme Court affirmed the dismissal. View "Upell v. Dewey Cty. Comm'n" on Justia Law

James Leach, a South Dakota attorney who represents clients in workers’ compensation cases, petitioned the Department of Labor for a declaratory ruling regarding the application of a statute under which the Department excludes discretionary bonuses from the earnings used to calculate an injured worker’s average weekly wage. The Department issued a declaratory ruling that discretionary bonuses may not be included in the wage calculation. Leach appealed. The circuit court sua sponte dismissed the appeal for lack of jurisdiction, ruling that, in the absence of an actual case, the Department was without subject matter jurisdiction to issue the declaratory ruling. The Supreme Court reversed, holding that the Department and the circuit court had jurisdiction to consider Leach’s petition for a declaratory ruling. Remanded to consider the appeal on the merits. View "In re Petition for Declaratory Ruling" on Justia Law

Developers obtained a conditional use permit to build a dairy on Owner’s property in Brookings County. The City of Hendricks and others (collectively, City) filed a petition for writ of certiorari in circuit court challenging the permit. The circuit court affirmed the grant of the permit. City appealed. Developers filed a notice of review to challenge City’s standing but did not serve their notice of review on Owner. City moved to dismiss Developers’ notice of review/cross-appeal, arguing that Owner was a party required to be served with the notice of review. The affirmed, holding (1) Owner was a party required to be served with Developers’ notice of review, and Developers’ failure to serve Owner required dismissal of their notice of review/cross-appeal; and (2) neither S.D. Codified Laws 15-6-5(a) nor Developers’ alleged alignment of interests with Owner excused Developers’ failure to serve Owner. View "Lake Hendricks Improvement Ass’n v. Planning & Zoning Comm’n" on Justia Law

USA Tire Management Systems Inc. entered into a contract with Great Western Bank to “take title to, remove, and transport” tires and casings from a foreclosed property that a bank was attempting to sell. After an audit, the South Dakota Department of Revenue issued an assessment on the gross receipts USA Tire received from Great Western under their contract. USA Tire contested the assessment. The circuit court affirmed the assessment. USA Tire appealed, arguing that it was entitled to a trucking services tax exemption. The Supreme Court affirmed, holding that USA Tire did not meet its burden of proving that its services were exempt trucking services under S.D. Codified Laws 10-45-12.1. View "In re Sales Tax Liability of USA Tire Mgmt. Sys., Inc." on Justia Law

High Plains sought a writ of prohibition alleging that the Fall River County Board of Commissioners exceeded its authority by rescinding Resolution No. 2014-09, which approved High Plains’ proposed petroleum contaminated soil farm. High Plains requested that the circuit court order the county to desist and refrain from counting the votes regarding resolution No. 2014-16, a similar, subsequently enacted resolution. The circuit court issued a writ setting aside the rescission of Resolution No. 2014-09 and prohibiting the ballots on the referendum election on Resolution 2014-16 from being counted, concluding that High Plains did not have a plain, speedy, and adequate remedy in the course of law. The Supreme Court reversed, holding (1) the Board’s action in considering the rescission of Resolution No. 2014-09 did not exceed its jurisdiction; and (2) as to the issue of whether the Board complied with S.D. Codified Laws 34A-6-103 or exceeded its powers when it rescinded Resolution No. 2014-09, High Plains had an alternative remedy through an appeal, which precluded the extraordinary remedy of a writ of prohibition. View "High Plains Res., LLC v. Fall River County Bd. of Comm’rs" on Justia Law

Petitioners - four residents of the Westwood Valley Addition to Sioux Falls, which is a part of the Tea Area School District (TASD) - submitted a petition to the Tea Area School Board requesting that the TASD’s boundary be changed to exclude their residences, which would instead be annexed by the Sioux Falls School District. After a publicly noticed meeting at which none of Petitioners appeared, either personally or through counsel, the Board denied the petition. One petitioner appealed. The Supreme Court affirmed, holding (1) Petitioner’s appeal was properly before the Court; and (2) the Board’s denial of the petition for a minor boundary change was not arbitrary, capricious, or an abuse of discretion. View "Schaefer v. Tea Area Sch. Dist." on Justia Law

On December 31, 2009, Employee was injured during the scope of her employment at Employer. One week later, Employee suffered a massive intraventricular hemorrhage in her brain, which caused her to undergo brain surgery. Employer denied Employee’s claim for workers’ compensation benefits, alleging that Employee’s brain injuries were the result of a different incident on January 4, 2010. After a hearing, the Department of Labor ruled in favor of Employee, finding (1) the work-related injury was a major contributing cause of the hemorrhage and Employee’s resulting disabilities, and (2) the alleged second incident did not take place after the workplace incident as Employer claim, if it occurred at all. After the Department clarified compensable damages, the circuit court affirmed. The Supreme Court affirmed, holding (1) the Department was not clearly erroneous in finding that the workplace injury was a major contributing cause to Employee’s injury and disability and that there was no second incident; and (2) the Department did not abuse its discretion in admitting the undisclosed testimony of an expert witness. View "Sorensen v. Harbor Bar, LLC" on Justia Law

Montana Dakota Utilities Co. and Otter Tail Power Company (together, Applicants) applied to the South Dakota Public Utilities Commission (Commission) for a permit to construct a high-voltage electrical transmission line. Applicant’s project would cross one part of Gerald Pesall’s farm. Pesall intervened and was granted party status. Pesall objected to the project, arguing that excavating and moving soil to construct the project could unearth and spread a crop parasite. The Commission granted the permit subject to conditions, including a condition to identify and mitigate the potential parasite problem. The circuit court affirmed. The Supreme Court affirmed, holding (1) there was no abuse of discretion in the Commission’s decision to grant a conditional permit rather than requiring reapplication; (2) the permit condition relating to the parasites did not constitute an improper delegation of the Commission’s authority to a private party; and (3) the Commission timely rendered complete findings on the permit application. View "Pesall v. Montana Dakota Utils., Co." on Justia Law