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Campground owners challenge new accessory‑structure assessments; county cites state law

Yankton County Consolidated Board of Equalization · April 24, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Several RV‑park owners told the board decks and awnings are tenant property or removable and should not be taxed to park owners; county staff cited state statute and past case law treating permanently affixed improvements as assessable and the board accepted assessor recommendations on parcels before it.

Multiple campground owners appealed accessory‑structure assessments that the county added to the 2026 roll. Owners argued many decks and awnings are removable or owned by tenants and therefore should not be taxed to the campground operator; they asked the county to instead bill the individual owners or adopt a different collection mechanism.

Attorney Tom Reynolds, representing Larson’s Landing, told the board the site’s floodplain…

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