SD Supreme Court: Day County Can Tax Non-Tribal Structures on Trust Land

Jan 10, 2021

Pickerel Lake
Credit SD Game Fish & Parks

In 2014, forty non-Indian owners of cabins and other structures at Pickerel Lake challenged Day County's legal ability to impose property taxes. The structures in question are located on tribal land held in trust.

When a Fifth Circuit judge ruled for the county, the property owners appealed.

The South Dakota Supreme Court has upheld the lower court and ruled in favor of Day County.

Victoria Wicks reports on this opinion for SDPB.