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Once upon a time, In an old SDAAO New
Bulletin, There was an Article
October, 1968
ARE WE SUBSIDIZING OUR WEALTHIER
CITIZENS?
Martin C Johnson, Minnehaha County Director
of Equalization
Sioux Falls
In our appraising and assessing
process, I wonder if most Directors or Assessors are not, in the equalization
process, causing grave injustices to the less affluent members of our society.
I will try to explain what I mean.
Mr. Struggler builds himself a $12,000
home. We appraise it and come up with approximately a $12,000 value on his
property. Applying our assessment ratio he pay taxes accordingly on his
home.
Mr. Smith builds himself a $22,000
home and we also appraise it at approximately $22,000, and he also pays taxes
accordingly.
Now maybe the next example will vary
according to the different communities, but Mr. Gotrocks builds himself a
$60,000 home, more than likely a monument to himself and his success (or his
father's success) and we come along and appraise it and conclude that it is
worth the money all right - but we say the market is very limited for a home
like this, so we apply obsolescence for being overbuilt, perhaps up to 40%.
I think most of us have to pull the figure out of the air because we do have a
very limited number of sales to go by to substantiate values in this class of
home.
We are dealing with what we call Ad
Valorem tax. It seems to work with Struggler and Smith but when we come to
Gotrocks, it sort of falls apart.
Mr. Gotrocks builds his home the way
he wants it and most likely wouldn't sell it at any price until he is ready to
build bigger and better. Homes of this class have their own personalities
and an intrinsic value to its owner that makes it worth its full cost value less
normal depreciation as its appraised value.
I imagine this has been kicked around
by smarter men than I and resolved as it has been applied. But are we fair
to our less affluent tax payers? This isn't an income tax so that we "soak
the rich" but can we call it an ad valorem tax?
_______________________________________________________________________________________
February, 1978
History of the Department of Revenue
During the first two years following
the admission of South Dakota into the union, certain statutes were passed by
the Legislature governing the administration of the property tax in the state.
The assessment of all property other than that of public service corporations
was placed in the hands of local officials whose work was equalized by local and
county boards and finally by a State Board of Equalization. The
Constitution provided that all taxable property should be assessed according to
its value in money.
In 1913 a bill was passed that
provided that a state board be created to be designated and known as the Tax
Commission. This commission was composed of three commissioners to be
appointed by the governor, each for a term of six years.
The commission found that the Tax
Commission Act of 1913 left much to be desired in reference to its powers
and recommended to the Legislature certain changes in the existing law.
Among these recommendations was the office of county assessor in all counties
and the abolishment of the office of town and township assessors.
The Tax Commission, as such, continued
until July 1, 1925 when the Civil Administration Code was passed by the
Legislature. Under this act, several state departments were consolidated
under two heads: the Department of Agriculture ad the Department of Finance.
The Department of Finance was subdivided into four divisions, one of which was
the Division of Taxation. The duties performed by the commission were now
to be performed by the Division of Taxation.
Effective July 1, 1955, a Department
of Revenue was created. The Division of Taxation and Licensing as existing
under the Department of Finance was abolished and all duties, powers, functions
and responsibilities of the Secretary of Finance pertaining to these two
divisions were transferred to the Commissioner of Revenue. The head of the
Department of Revenue was the Commissioner of Revenue who was appointed by the
governor. The commissioner (later changed to the Secretary of Revenue) was
empowered to establish such divisions within the department as might be
necessary for the proper functioning of the department. The Commissioner
of Revenue established three major divisions under the Department of Revenue,
namely: The Division of Taxation: the Motor Fuel Tax Division: and the Alcoholic
Beverage and Cigarette Tax Division. In the following years changes were
made in the division of the department and a Property Tax Division, Sales and
Use Tax Division, Audit Division, and Special Taxes and Licensing Division were
created.
In 1973, by executive order, state
government was reorganized and principal departments were created. The
Department of Revenue was one of the principle departments. Many of the
newly created departments received duties and functions of the many of the prior
Department of Revenue and no duties or functions of other agencies or
departments were transferred to the new Department of Revenue.
The Department of Revenue continued
the Division of Sales and Use Tax, Property Tax, Motor Fuel Tax and Special
Taxes and Licensing, Audits, and created a Division of Departmental Services.
Currently the Department of Revenue
administers 33 different taxes. Among them are the property tax, including
mobile home and centrally assessed properties, motor fuel, and sales and use
taxes, motor vehicle 3 percent registration, cigarette, inheritance, bank
franchise, liquor and ore taxes.
________________________________________________________________________________________
Office of Tax Commission
1914-1917 C.M Henry,
Chairman,
1918-20 Tax Commissioners: Hugh Smith, chairman, H.L. Eveland, H.C.
Preston
1920-21 Tax Commissioners: H.L. Eveland, chairman, Hugh Smith, H.C.
Preston
1921-22 Tax Commissioners: H.L. Eveland, chairman, Hugh Smith, H.C.
Preston
1922-23
Tax commissioners: Hugh Smith, Chairman,
H.L. Eveland, B.W. Baer
1923-24 Tax
commissioners: B.W. Baer, Chairman, H.L. Eveland, Chas. J. Carlson
1924-25 Tax commissioners: B.W. Baer, Chairman, H.L. Eveland, Chas. J.
Carlson
Division of Taxation, Department of Finance
Director of Taxation
1925-32 B.W. Baer
1933-36 W.C. Welsh
1937-42 J.H. Bottum, Jr.
1942-46 Ray A. Nord
1946-55 W.R, Wilder
Department of Revenue
Commissioner of Revenue
1955-57 W.R. Wilder
1957-69 Bruce Gillis
1969-73 Lowell Schmidt
Secretary of Revenue
1973-77 Lyle Wendel
1978 Phil Coler
1979 Steve Zellmer
1980-86 R. Van Johnson
1986-87 Judy Payne
1987-94 Ron Schreiner
1995-96 Julie Johnson
Secretary of Revenue and Regulation
1996 -2006 Gary
Viken
2007-2008 Paul Kinsman
____________________________________________________________________________________________________
How Many Old Timers do you remember??
|
Last Name |
First Name |
Jurisdiction |
CAA # |
Date Certified |
|
Dybdahl |
Anker |
Dept of Rev |
1 |
07/77 |
|
O'Rourke |
Cornelius |
Perkins |
2 |
07/77 |
|
Winkler |
George |
Dept of Rev |
3 |
07/77 |
|
Hanson |
Doris |
Lincoln |
4 |
07/77 |
|
Wiles |
Floyd |
Brookings |
5 |
07/77 |
|
Norton |
Melvin |
Dept of Rev |
6 |
07/77 |
|
Maas |
Elmer |
Dept of Rev |
7 |
07/77 |
|
Strand |
Neal |
SDCCA |
10 |
07/77 |
|
Cowhick |
Herb |
SDCAA |
11 |
07/77 |
|
Colvin |
George |
Huron - City |
12 |
07/77 |
|
Hesla |
Curtis |
Hughes |
13 |
07/77 |
|
Hanson |
Dennis |
Dept of Rev |
14 |
07/77 |
|
Weber |
Phil |
Dept of Rev |
15 |
07/77 |
|
Schroeder |
Roger |
Tripp |
16 |
07/77 |
|
Lien, |
Luree |
Todd |
17 |
07/77 |
|
Valberg |
Paul |
Mellette |
18 |
07/77 |
|
Erdmann |
Etta |
Haakon |
19 |
07/77 |
|
Jager |
Unice |
Hamlin |
20 |
07/77 |
|
Miller |
Harvey |
Beadle |
21 |
07/77 |
|
Hurlbutt |
Darlene |
Clark |
22 |
07/77 |
|
Thaden |
Don |
Kingsbury |
23 |
07/77 |
|
Thingelstad |
Oscar |
Hyde |
24 |
07/77 |
|
Nyvold |
Mathias |
Day |
25 |
07/77 |
|
Christiansen |
Larry |
Butte |
26 |
07/77 |
|
Farrier |
Marie |
Lawrence |
27 |
07/77 |
|
Hurd |
Maurice |
Pennington |
28 |
07/77 |
|
Larson |
Howard |
Lawrnece |
29 |
07/77 |
|
McFarland |
Clarence |
Custer |
30 |
07/77 |
|
Nelson |
Craig |
Lawrence |
31 |
07/77 |
|
Picore |
May |
Lead |
32 |
07/77 |
|
Richards |
Russell |
Custer |
33 |
07/77 |
|
Bailey |
Harry |
Walworth |
34 |
07/77 |
|
Bentz |
Raymond |
Campbell |
35 |
07/77 |
|
Borszich |
Robert |
Potter |
36 |
07/77 |
|
Jacobson |
Alberta |
Brown |
37 |
07/77 |
|
Jahraus |
Wally |
Aberdeen |
38 |
07/77 |
|
Marx |
Jerre |
Ziebach |
39 |
07/77 |
|
Schock |
Eileen |
McPherson |
40 |
07/77 |
|
Roesche |
Betty Stevens |
Edmunds |
41 |
07/77 |
|
Weber |
Hyman |
McPherson |
42 |
07/77 |
|
Belsaas |
Roma |
Codington |
43 |
07/77 |
|
Bremmon |
Orland |
Marshall |
44 |
07/77 |
|
Cunningham |
John |
Watertown |
45 |
07/77 |
|
Goldsmith |
JoAnn |
Marshall |
46 |
07/77 |
|
Mohler |
Sam Jr |
Hamlin |
47 |
07/77 |
|
Wilde |
Vernon |
Grant |
48 |
07/77 |
|
Miller |
Don |
Dept of Rev |
49 |
07/77 |
|
Doran |
Kenneth |
Dept of Rev |
50 |
07/77 |
|
Bartels |
Ray |
Hughes |
51 |
07/77 |
|
Bowar |
Duane |
Faulk |
52 |
07/77 |
|
Carstens |
Evelyn |
Beadle |
53 |
07/77 |
|
Corkins |
Beverlee |
Spink |
54 |
07/77 |
|
Johnson |
Robert |
Brookings |
55 |
07/77 |
|
Larson |
Harland |
Sully |
56 |
07/77 |
|
Olson |
Michael |
Aberdeen |
57 |
07/77 |
|
Silverstein |
Alan |
Huron - City |
58 |
07/77 |
|
Wagner |
Alice |
Hand |
59 |
07/77 |
|
Assmus |
Edward |
Hanson |
60 |
07/77 |
|
Goehring |
Edgar |
Douglas |
61 |
07/77 |
|
Reider |
Don |
Sanborn |
62 |
07/77 |
|
Swanson |
Dale |
Aurora |
63 |
07/77 |
|
Worth |
Dorothy |
Potter |
64 |
07/77 |
|
Wulff |
Evelyn |
Buffalo |
65 |
07/77 |
|
Burma |
Don |
Lincoln |
66 |
07/77 |
|
Cook |
Norris |
Moody |
67 |
07/77 |
|
Johnson |
Martin |
Minnehaha |
68 |
07/77 |
|
Kallemeyn |
Richard |
Sioux Falls |
69 |
07/77 |
|
Kaschmitter |
O |
Sioux Falls |
70 |
07/77 |
|
Keena |
Don |
Moody |
71 |
07/77 |
|
Klein |
Howard |
Brookings |
72 |
07/77 |
|
Lind |
Sterling |
Clay |
73 |
07/77 |
|
Schrag |
Lloyd |
Union |
74 |
07/77 |
|
Slechta |
Maurice |
Sioux Falls |
75 |
07/77 |
|
Clancy |
Ila |
Lake |
76 |
07/77 |
|
Fritz |
Gertrude |
Watertown |
77 |
07/77 |
|
Hornstra |
Margaret |
Bon Homme |
78 |
07/77 |
|
Helseth |
Kyle |
Minnehaha |
79 |
07/77 |
|
Labrune |
John |
Union |
80 |
07/77 |
|
Schultz |
Robert |
Charles Mix |
81 |
07/77 |
|
Slemp |
Martin |
Yankton |
82 |
07/77 |
|
Turner |
Merton |
Union |
83 |
07/77 |
|
Van Heerde |
Hattie |
Minnehaha |
84 |
07/77 |
|
Wendt |
Clarence |
Fee Appr |
85 |
07/77 |
|
Collins |
Pat |
Rapid City |
86 |
07/77 |
|
Fuhrmann |
Tom |
Pennington |
87 |
07/77 |
|
Gray |
John |
Rapid City |
88 |
07/77 |
|
Haerer |
Wayne |
Rapid City |
89 |
07/77 |
|
Hicks |
Melvin |
Jackson |
90 |
07/77 |
|
Lemer |
Pete |
Corson |
91 |
07/77 |
|
Loftsgaard |
Kermit |
Harding |
92 |
07/77 |
|
Regan |
Dan |
Meade |
93 |
07/77 |
|
Thomsen |
Allen |
Bennett |
94 |
07/77 |
|
Johnson |
Charles S Jr |
Davison |
95 |
07/77 |
|
Larson |
Audrey |
Sully |
96 |
07/77 |
|
Wendell |
Lyle |
Dept of Rev |
97 |
07/77 |
|
Poppen |
Edward |
Jerauld |
98 |
12/77 |
|
Zeeb |
Donna |
Hutchinson |
99 |
12/77 |
|
Fuller |
Roger |
Stanley |
100 |
12/77 |
|
Weber |
Donald |
Jones |
101 |
12/77 |
|
Kauk |
Richard |
Brown |
102 |
01/78 |
|
McNames |
Floyd |
Miner |
103 |
01/83 |
|
Stuart |
Bud |
Hughes |
104 |
02/78 |
|
Hughes |
Eric |
Fall River/Shannon |
105 |
05/78 |
|
Meehan |
Lawrence |
Lake |
106 |
05/78 |
|
Hegg |
Oliver |
Lake |
107 |
11/78 |
|
McManus |
Larry |
Brule |
108 |
11/78 |
|
Sanberg |
Robert |
McCook |
109 |
11/78 |
|
Smith |
Donald |
Kingsbury |
110 |
11/78 |
|
Amundson |
Marvin |
Deul |
111 |
11/78 |
|
Whitney |
Dennis |
Minnehaha |
112 |
11/78 |
|
Steinbach |
Tom |
Yankton |
113 |
11/78 |
|
Vavruska |
David |
Bon Homme |
114 |
11/78 |
|
Alexander |
Don |
Sioux Falls |
115 |
06/79 |
|
Britton |
Mike |
Butte |
116 |
06/79 |
|
Mazourek |
JoAnn |
Charles Mix |
117 |
06/79 |
|
Edinger |
Robert |
Corson |
118 |
06/79 |
|
Goodell |
Duke |
Minnehaha |
119 |
06/79 |
|
Hatzenbeller |
Alan |
Brown |
120 |
06/79 |
|
Sether |
Shirley |
Haakon |
121 |
06/79 |
|
Schumacher |
Bill |
Turner |
122 |
06/79 |
|
Solheim |
John |
Brookings |
123 |
06/79 |
|
Lunn |
Ralph |
Gregory |
124 |
12/79 |
|
Poppen |
Ed |
Kingsbury |
125 |
06/79 |
|
Rice |
Bernice |
Custer |
126 |
12/79 |
|
Stulken |
Charles |
Walworth |
127 |
12/79 |
|
Bahnson |
Lynn |
Minnehaha |
128 |
06/80 |
|
McFarland |
Kenneth |
Minnehaha |
129 |
06/80 |
|
Shuver |
Jan |
Minnehaha |
130 |
06/80 |
|
Titze |
Norbert |
Davison |
131 |
06/80 |
|
Blinsmon |
Brad |
Clark |
132 |
06/81 |
|
Gulbranson |
Jeff |
Pennington |
133 |
06/81 |
|
Harms |
Stan |
Butte |
134 |
06/81 |
|
Magnuson |
Cecil |
Jones |
135 |
06/81 |
|
Fuller |
Roger |
Hughes |
136 |
12/81 |
|
Larson |
Audrey |
Hughes |
137 |
12/81 |
|
Christiansen |
Larry |
Dept of Rev |
138 |
01/82 |
|
Stuefen |
Martin |
Brookings |
139 |
01/82 |
|
Miller |
Delbert |
Ziebach |
140 |
07/82 |
|
Bremmon |
Orland |
Marshall |
141 |
07/82 |
|
Kahl |
Deborah |
Perkins |
142 |
07/82 |
|
Kistler |
Harvey |
Meade |
143 |
09/82 |
|
McFarling |
Mona |
Jerauld |
144 |
01/83 |
|
Weber |
Jerome |
Sanborn |
145 |
07/83 |
|
Cowman |
Renata |
Hyde |
146 |
01/83 |
|
Cowen |
Pamela |
Meade |
147 |
01/83 |
|
Pulfrey |
Dana |
Brown |
148 |
01/83 |
|
Strand |
Leslie |
Meade |
149 |
01/83 |
|
Schweitzer |
Sheila |
Dewey |
150 |
01/83 |
|
Rutherford |
Linda |
Butte |
151 |
01/83 |
|
Stulken |
Charles |
Dept of Rev |
152 |
01/83 |
|
Johnson |
Charles Jr |
Prvt Appr |
153 |
01/83 |
|
Hatzenbeller |
Alan |
Davison |
154 |
01/83 |
|
Warne |
Tom |
Minnehaha |
155 |
01/83 |
|
Kelly |
Ray |
Minnehaha |
156 |
01/83 |
|
Grambihler |
John |
Aurora |
157 |
07/83 |
|
Bostrom |
Renae |
Roberts |
158 |
07/83 |
|
Booze |
Bob |
Stanley |
159 |
08/83 |
|
Lindblad |
Debbie |
Huron - City |
160 |
09/83 |
|
Robish |
Lonnie |
Tripp |
161 |
09/83 |
|
Schlanht |
Margaret |
Tripp |
162 |
10/83 |
|
Petersen |
Kim |
Brown |
163 |
01/84 |
|
Crabtree |
Thomas |
Clark |
164 |
03/84 |
|
Wendell |
Gregory |
Clay |
165 |
05/84 |
|
Klingbile |
Larry |
Brookings |
166 |
05/84 |
|
Stweart |
Lavern |
Pennington |
167 |
05/84 |
|
Sessions |
Beryle |
Minnehaha |
168 |
08/84 |
|
Oletzke |
Bonnie |
Codington |
169 |
01/85 |
|
Wiley |
Mary |
Day |
170 |
01/85 |
|
Sprang |
Alice |
Kingsbury |
171 |
02/85 |
|
Williams |
Debbra |
Pennington |
172 |
06/85 |
|
Burgee |
Michael |
Ziebach |
173 |
06/85 |
|
Lee |
David |
Kingsbury |
174 |
07/85 |
|
Miller |
Robert |
Brown |
175 |
07/85 |
|
Hanson |
Phyllis E |
Codington |
176 |
07/85 |
|
Carda |
Tom |
Charles Mix |
177 |
02/86 |
|
Rieck |
Richard R |
Brown |
178 |
02/86 |
|
Rutherford |
Linda |
Prvt Appr |
179 |
02/86 |
|
Helseth |
Kyle |
Dept of Rev |
180 |
02/86 |
|
McQuirk |
Fram |
Sully |
181 |
04/86 |
|
Miller |
Lorraine |
Sully |
182 |
04/86 |
|
Denison |
Gene W |
Beadle |
183 |
05/86 |
|
Binde |
Melvin A |
Grant |
184 |
05/86 |
|
Maas |
Bryan |
Minnehaha |
185 |
06/86 |
|
Yada |
Leland |
Faulk |
186 |
06/86 |
|
Piekkola |
Darlene |
Harding |
187 |
06/87 |
|
Hooth |
Karen |
Grant |
188 |
08/86 |
|
Calhoon |
Kenneth |
Jones |
189 |
09/86 |
|
Hinek |
Roderick |
Meade |
190 |
10/86 |
|
Rypkema |
Diane |
Minnehaha |
191 |
10/86 |
|
Lenning |
Clifford |
Brookings |
192 |
10/86 |
|
Lesher |
Leo R |
Brown |
193 |
10/86 |
|
Hirchert |
Linda |
Union |
194 |
10/86 |
|
Washechek |
Daryl |
Brule |
195 |
11/86 |
|
Vavruska |
David |
Bon Homme |
196 |
11/86 |
|
Sundall |
Jim |
Lyman |
197 |
01/87 |
|
Bakken |
Larry |
Minnehaha |
198 |
01/87 |
|
Wilkes |
Jeffrey |
Minnehaha |
199 |
01/87 |
|
Rasmussen |
Leonard |
Tripp |
200 |
01/87 |
|
Peterson |
Carol |
Yankton |
201 |
01/87 |
|
Bartels |
Delvin |
Pennington |
202 |
01/87 |
|
Schwartz |
Roy Dean |
Campbell |
203 |
07/87 |
|
Tiegen |
Karen |
Harding |
204 |
07/87 |
|
Kistler |
Harvey |
Dept of Rev |
205 |
07/87 |
|
Jacomet |
William |
Jerauld |
206 |
09/87 |
|
McGinnis |
Daniel |
Butte |
207 |
11/87 |
|
McCann |
Kada |
Bon Homme |
208 |
12/87 |
|
Brenner |
Melva |
Corson |
209 |
01/88 |
|
Jensen |
Valerie |
Codington |
210 |
02/88 |
|
Potts |
David |
Pennington |
211 |
04/88 |
|
Klingbile |
Larry |
Brookings |
212 |
04/88 |
|
Vanderpool |
Leddy |
Pennington |
213 |
07/88 |
|
Fenster |
Todd |
Pennington |
214 |
01/88 |
|
Seidel |
Jerald P |
Perkins |
215 |
09/88 |
|
SEIM |
DAWN |
Perkins |
216 |
09/88 |
|
Miller |
Barbara |
Spink |
217 |
09/89 |
|
Peterson |
Carol |
Yankton |
218 |
01/89 |
|
Weyer |
Harley B |
Meade |
219 |
01/89 |
|
Nelson |
Thomas |
Bennett |
220 |
01/89 |
|
Chaffee |
Kirk |
Meade |
221 |
02/89 |
|
Degeest |
Carol |
Hand |
222 |
02/89 |
|
Cole |
John |
Lake |
223 |
03/89 |
|
Heisler |
Jerry |
Campbell |
224 |
03/89 |
|
Richmond |
Ronald |
Pennington |
225 |
05/89 |
|
McAtee |
Jerry |
Pennington |
226 |
05/89 |
|
Christiansen |
Sharon |
Pennington |
227 |
05/89 |
|
Fenster |
Todd |
Pennington |
228 |
05/89 |
|
Hill |
Penny |
Pennington |
229 |
05/89 |
|
Stoltz |
Dennis |
Pennington |
230 |
05/89 |
|
Thayer |
Ann |
Pennington |
231 |
06/89 |
|
Shull |
Lorna |
Fall River/Shannon |
232 |
07/89 |
|
Huber |
Ronald |
Hughes |
233 |
08/89 |
|
Sanner |
Melanie |
Lake |
234 |
08/89 |
|
Lalim |
Cheryl |
Codington |
235 |
09/89 |
|
Stein |
Jeff |
Brown |
236 |
10/89 |
|
Waxdahl |
Virginia |
Moody |
237 |
01/90 |
|
Buskohl |
Ellen |
Turner |
238 |
01/90 |
|
Hoffman |
Doris |
Pennington |
239 |
01/90 |
|
Rowen |
Rhonda |
Hand |
240 |
01/90 |
|
Oldenkamp |
Suzanne |
Lyman |
241 |
01/90 |
|
Sieker |
Joan |
Dewey |
242 |
01/90 |
|
Biederstedt |
Todd |
Corson |
243 |
01/90 |
|
McManus |
Ardyce |
Brule |
244 |
01/90 |
|
Tindell |
Trey |
Maas Appraisal |
245 |
01/90 |
|
Denke |
Gary |
Davison |
246 |
06/90 |
|
Dragseth |
Joyce |
Lake |
247 |
06/90 |
|
Iosty |
Alysia |
Minnehaha |
248 |
06/90 |
|
Saathoff |
Karen |
Brookings |
249 |
06/90 |
|
Seitz |
Brian |
Lake |
250 |
06/90 |
|
Norwood |
Darryll |
Fee Appr |
251 |
06/90 |
|
Mette |
Reva |
Marshall |
252 |
06/90 |
|
Osberg |
Linda |
Dept of Rev |
253 |
07/90 |
|
Healy |
John |
Jackson |
254 |
07/90 |
|
Heim |
Alice |
Clark |
255 |
08/90 |
|
Briedenstien |
Nancy |
Lawrence |
256 |
09/90 |
|
Grismer |
Rodney |
Brown |
257 |
10/90 |
|
Crane |
Rhea |
Meade |
258 |
10/90 |
|
Fosheim |
Bonnie |
Day |
259 |
10/90 |
|
Meyer |
Solange |
Clark |
260 |
10/90 |
|
Johnson |
Patricia |
Roberts |
261 |
11/90 |
|
Peterson |
Harry |
Penninton |
262 |
11/90 |
|
Schell |
Julie |
Harding |
263 |
12/90 |
|
Norwood |
DeAnn |
Brookings |
264 |
12/90 |
|
Silvernail |
Kay |
Lawrence |
265 |
12/90 |
|
Holiday |
Jeffery |
CAMA cosult |
266 |
12/90 |
|
Dykes |
Dale |
Hanson |
268 |
01/91 |
|
Worlie |
Mary |
Spink |
269 |
02/91 |
|
Hientz |
Judy |
Davison |
270 |
02/91 |
|
Van Orman |
Marlene |
Walworth |
271 |
02/91 |
|
Blinsmon |
Brad |
Dept of Rev |
272 |
03/91 |
|
Schmitd |
Brian B |
Turner |
273 |
06/91 |
|
Merkel |
Martha |
McCook |
274 |
06/91 |
|
Harms |
Stanley |
Butte |
275 |
06/91 |
|
Amende |
Muriel |
Lawrence |
276 |
06/91 |
|
Bentley |
Pam |
Hamlin |
277 |
06/91 |
|
Holec |
Diane |
Prvt Appr |
278 |
06/91 |
|
Miller |
Robert |
Meade |
279 |
09/91 |
|
Miller |
Robert |
Brown |
279 |
09/91 |
|
Edinger |
Robert |
Corson |
280 |
11/91 |
|
Schlotte |
Dari |
Day |
281 |
11/91 |
|
Cornelison |
Terri |
Stanley |
282 |
12/91 |
|
Whitman |
Sue |
Butte |
283 |
12/91 |
|
Buck |
Pam Chytka |
Charles Mix |
284 |
01/92 |
|
Cofell |
Loren |
Custer |
285 |
02/92 |
|
Rozell |
Mark |
Minnehaha |
286 |
02/92 |
|
Putnam |
Neil |
Edmunds |
287 |
02/92 |
|
Washechek |
Rita Bisek |
Clay |
288 |
03/92 |
|
Smith |
Sheila |
Kingsbury |
289 |
03/92 |
|
Walker |
Roger |
Walworth |
290 |
02/91 |
|
LIBEL |
TERRY |
Gregory |
291 |
05/92 |
|
Koester |
Melissa |
Brown |
292 |
06/92 |
|
Schafer |
Fred E |
Beadle |
293 |
06/92 |
|
Piekkola |
Darlene |
Lawrence |
294 |
06/92 |
|
Wendell |
Gordon |
State Wide App |
295 |
07/92 |
|
Moen |
Arden |
Roberts |
296 |
08/92 |
|
Pedde |
Richard |
Turner |
297 |
08/92 |
|
Tyrrell |
Janette |
Brule |
298 |
08/92 |
|
Bender |
Tim |
Maas Appraisal |
299 |
08/92 |
|
Almos |
Stuart |
Deuel |
300 |
09/92 |
|
Loeschke |
Gene |
Codington |
301 |
09/92 |
|
Ingalls |
Justin |
Codington |
302 |
09/92 |
|
Wendell |
Joel |
Fall River/Shannon |
303 |
09/92 |
|
Wilkinson |
Dorothy |
Minnehaha |
304 |
11/92 |
|
Potts |
Cheryl |
Pennington |
305 |
01/93 |
|
Mareska |
Richard |
Pennington |
306 |
01/93 |
|
Yoder |
Yvonne |
Harding |
307 |
01/93 |
|
Flynn |
Peggy |
Dewey |
308 |
01/93 |
|
Meland |
Arvid |
Meade |
309 |
01/93 |
|
Feist |
Clifton |
Lawrence |
310 |
02/93 |
|
Van Bockern |
Alicia |
Lincoln |
311 |
02/93 |
|
Tilberg |
Scott |
Hanson |
312 |
03/93 |
|
Goldsmith |
Joann |
Marshall |
313 |
03/93 |
|
Benz |
Lori |
Deuel |
314 |
05/93 |
|
Skinner |
Colleen |
Dept of Rev |
315 |
05/93 |
|
Barber |
Shirly |
Sully |
316 |
07/93 |
|
Gould |
John |
Lawrence |
317 |
08/93 |
|
Duncan |
Brenda |
Moody |
318 |
09/93 |
|
Hall |
Clint |
Lawrence |
319 |
10/93 |
|
Ronke |
Russell |
Codington |
320 |
10/93 |
|
Waller |
Mick |
Brown |
321 |
11/93 |
|
McKee |
Richard |
Mellette |
322 |
11/93 |
|
Nickles |
Robert |
Aurora |
323 |
01/94 |
|
Jankord |
Lorah |
Spink |
324 |
01/94 |
|
Trebesch |
Denise |
Brookings |
325 |
04/94 |
|
Stangeland |
Lori Ann |
Minnehaha |
326 |
04/94 |
|
Borszich |
Robert |
Potter |
327 |
04/94 |
|
Adler |
Penny |
Hamlin |
328 |
06/94 |
|
Conrad |
Darwin |
Grant |
329 |
06/94 |
|
Hageman |
Kay |
Miner |
330 |
07/94 |
|
Forgey |
Cynthia |
Potter |
331 |
06/94 |
|
Smith |
LeAnn |
Codington |
332 |
08/94 |
|
Westendorf |
Edwin |
Brule |
335 |
10/94 |
|
Raethz |
Richard |
Faulk |
336 |
01/95 |
|
McCorkell |
Howard |
Davison |
337 |
06/95 |
|
McComish |
Stephen |
Lake |
339 |
09/95 |
|
Wilcox |
Karen |
Sully |
340 |
09/95 |
|
Starostka |
Mary Jo |
Brookings |
341 |
01/96 |
|
Piepenburg |
Curtis |
Brookings |
343 |
01/96 |
|
Kerstiens |
Amy |
Corson |
344 |
01/96 |
|
Northrup |
Sandra |
Edmunds |
345 |
05/96 |
|
Mackey |
Shirley |
Harding |
346 |
07/96 |
|
Thomas |
Bradley |
Minnehaha |
347 |
07/96 |
|
Carmichael |
Susan |
Perkins |
348 |
08/96 |
|
Abild |
Lillian |
Clay |
349 |
08/96 |
|
Harkness |
Karla |
Union |
350 |
09/96 |
|
Carda |
Lonie |
Bon Homme |
351 |
10/95 |
|
Dreiske |
Brian |
Corson |
352 |
02/97 |
|
Luke |
Robert |
Davison |
353 |
04/97 |
|
Monsour |
Paul |
Custer |
354 |
07/97 |
|
Benton |
Roger |
Pennington |
356 |
02/98 |
|
Vrbka |
Cathy |
Todd |
357 |
01/98 |
|
Severance |
Pamela |
Beadle |
358 |
11/97 |
|
Tschetter |
Patricia |
Beadle |
359 |
05/97 |
|
McHenry |
Marilyn |
Beadle |
360 |
10/97 |
|
Westby |
Curtis |
Pennington |
361 |
11/97 |
|
Hubers |
Stehpanie |
Charles Mix |
362 |
01/98 |
|
Hohn |
Louise |
Davison |
363 |
04/98 |
|
Merrill |
Rita |
Haakon |
364 |
04/98 |
|
Vissia |
Leah |
Aurora |
365 |
04/98 |
|
Ebsen |
Shirley |
Lake |
366 |
05/98 |
|
Sudrla |
Dan |
Davison |
367 |
07/98 |
|
Buck |
Renee |
Hamlin |
368 |
07/98 |
|
Schmidt |
Kurt |
Brookings |
369 |
07/98 |
|
Klingbile |
Larry |
Brookings |
370 |
11/98 |
|
Fox |
Sherry |
Butte |
371 |
08/98 |
|
Potter |
Barbara |
Butte |
371 |
08/98 |
|
Markley |
Kimberly |
Spink |
372 |
02/98 |
|
Paulson |
David |
Clark |
373 |
12/98 |
|
Kahl |
Debbie |
Walworth |
374 |
01/99 |
|
Dubbelde |
Faye |
Turner |
375 |
03/99 |
|
Quaschnick |
Louise |
Campbell |
376 |
05/99 |
|
Hult |
Gena |
Brookings |
377 |
06/99 |
|
Sletten |
Mike |
Meade |
378 |
07/99 |
|
Caster |
Patricia |
Custer |
379 |
07/99 |
|
O'Grady |
Robert |
Bon Homme |
380 |
07/99 |
|
Stone |
Brad |
Jackson |
381 |
09/99 |
|
Mitchell |
Mitzi |
Jackson |
382 |
09/99 |
|
Hible |
Toni |
Codington |
383 |
09/99 |
|
Swier |
Janelle |
Beadle |
384 |
10/99 |
|
Lemburg |
Penny |
Perkins |
385 |
10/99 |
|
Struble |
Les |
Lawrence |
386 |
10/99 |
|
Fritz |
Wayne |
Grant |
387 |
11/99 |
|
Nelson |
Audrey |
Dept of Rev |
388 |
02/00 |
|
Brannan |
Lee |
Hanson |
389 |
04/00 |
|
Schweitzer |
Mary |
Yankton |
390 |
04/00 |
|
Bailey |
Karleen |
Codington |
391 |
06/00 |
|
Meyer |
Mark |
Sanborn |
392 |
07/00 |
|
Kappenman |
Christina |
Davison |
393 |
07/00 |
|
Jelinek |
Joyce |
Bon Homme |
394 |
09/00 |
|
Dewald |
Tony |
Hutchinson |
395 |
11/00 |
|
Schaefer |
Shawn |
Hamlin |
396 |
01/01 |
|
Hofer |
Tracy |
McCook |
397 |
01/01 |
|
Zeeb |
Paul |
Lincoln |
398 |
04/01 |
|
Filipek |
Sally |
Spink |
399 |
04/01 |
|
Tipton |
Diane |
Spink |
400 |
04/01 |
|
Bothwell |
Kris |
Brookings |
401 |
04/01 |
|
Steele |
Rita |
Tripp |
402 |
05/01 |
|
Rohde |
Sherry |
Tripp |
403 |
05/01 |
|
Becker |
Rick |
Lake |
404 |
06/01 |
|
Dunn |
Theresa |
Minnehaha |
405 |
08/01 |
|
Welsh |
Audrey |
Pennington |
406 |
08/01 |
|
Jost |
Susan |
Jerauld |
407 |
09/01 |
|
Currence |
Scott |
Roberts |
408 |
09/01 |
|
Fischer |
Kathy |
Brown |
409 |
09/01 |
|
Reindl |
Darwin |
Jerauld |
410 |
09/01 |
|
Kahl |
Cindy |
Perkins |
411 |
09/01 |
|
Bailey |
Todd |
Dept of Rev |
412 |
10/01 |
|
Skinner |
Scott |
Meade |
413 |
11/01 |
|
Neugebauer |
Greg |
Maas Appraisal |
414 |
10/01 |
|
Hunt |
Garet |
Meade |
415 |
12/01 |
|
Writer |
Jason |
Lawrence |
416 |
12/01 |
|
Harrison |
Jackie |
Lincoln |
417 |
02/02 |
|
Van De Stroet |
Sharon |
Lincoln |
418 |
02/02 |
|
Halls |
Terri |
Fall River/Shannon |
419 |
06/02 |
|
Haeder |
Mary |
Hanson |
420 |
06/02 |
|
Kappenman |
Carol |
McCook |
421 |
06/02 |
|
Rittberger |
Shannon |
Butte |
422 |
06/02 |
|
Grapentine |
Lisa |
Butte |
423 |
07/02 |
|
Hoffman |
Susan |
McPherson |
424 |
08/02 |
|
Cordes |
Darrell Eugene |
Hutchinson |
425 |
10/02 |
|
Metteer |
Peggy |
Bon Homme |
426 |
10/02 |
|
Schumacher |
Dennis |
Lawrence |
427 |
10/02 |
|
Anderson |
Tammy K. |
Hamlin |
428 |
11/02 |
|
Peterson |
Ina |
Clay |
429 |
11/02 |
|
Steckelberg |
Dawn |
Union |
430 |
12/02 |
|
Larson |
Debra |
Campbell |
431 |
02/03 |
|
Waege |
Steve |
Codington |
432 |
03/03 |
|
Marx |
Bill |
Pennington |
433 |
03/03 |
|
Schuttler |
Richard |
Pennington |
434 |
03/03 |
|
Everson |
Janet |
Yankton |
435 |
05/03 |
|
Gravholt |
Roberta |
Yankton |
436 |
05/03 |
|
Green |
Ron |
Lawrence |
437 |
06/03 |
|
Gerbracht |
Rownea |
Perkins |
438 |
07/03 |
|
Peterson |
Curtis |
Beadle |
439 |
09/03 |
|
McBroom |
Shellee |
Meade |
440 |
10/03 |
|
Norton |
Jim |
Codington |
441 |
10/03 |
|
Ault |
Cyndi |
Brookings |
442 |
10/03 |
|
Knutson |
Doris |
Brookings |
443 |
10/03 |
|
Evans |
Andrea |
Hand |
444 |
11/03 |
|
Goddard |
Janelle |
Perkins |
445 |
11/03 |
|
Popham |
Jill |
Deuel |
446 |
11/03 |
|
Stephenson |
Carrie |
Hyde |
447 |
12/03 |
|
Jensen |
Allison |
Butte |
448 |
02/04 |
|
Smidt |
Myra |
Beadle |
449 |
04/04 |
|
Kistner |
Dot |
Union |
450 |
04/04 |
|
Meier |
Brandy |
Dewey |
451 |
04/04 |
|
Anderson |
Rollie |
Lyman |
|
04/05 |
|
Bott |
Brandon |
Lawrence |
|
12/04 |
|
Brede |
Jill |
Beadle |
|
06/01 |
|
Bruns |
Mary |
McCook |
|
|
|
DeZeeuw |
Judi |
Hamlin |
|
12/04 |
|
Flak |
Karla |
Meade |
|
07/01 |
|
Gorman |
Rick |
Meade |
|
10/00 |
|
Graber |
Michelle |
Hutchinson |
|
|
|
Jans |
Renee |
Turner |
|
04/05 |
|
Kell |
Angela |
Butte |
|
07/00 |
|
Larsen |
Kathryn |
Lawrence |
|
11/00 |
|
Larson |
Ronald |
Lincoln |
|
07/01 |
|
Markve |
Debbie |
Lawrence |
|
10/04 |
|
Nielsen |
Karen |
Custer |
|
07/04 |
|
Otis |
Tami |
Lawrence |
|
06/02 |
|
Pulfrey |
Michele |
Beadle |
|
01/02 |
|
Rodness |
Vicki |
Dept of Rev |
|
05/02 |
|
Rutz |
Jeffrey |
Butte |
|
09/01 |
|
Storm |
Jayne |
Butte |
|
11/01 |
|
Twite |
Elaine |
Tripp |
|
11/99 |
|
Van Dusen |
Connie |
Dewey |
|
09/04 |
|
Vavra |
Eve |
Butte |
|
05/01 |
|
Veal |
Loyd |
Perkins |
|
07/03 |
|
Williams |
Cindi |
Beadle |
|
02/03 |
|
Zimmerman |
Donna |
Bon Homme |
|
10/04 |
|