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Campground owners challenge new accessory‑structure assessments; county cites state law
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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 agreement and lease terms require structures to be removable and argued "these are not permanent structures and ... they cannot be taxed under the law." He urged that if the county proceeds it should assign assessments to the individual owners who installed and possess the structures.
Director Michelle Gokin and appraisal staff said they physically inspected campgrounds, re‑added accessory structures that had been omitted in prior years and applied state law definitions that treat improvements requiring a permanent location as assessable. Staff pointed to SDCL provisions (including 10‑4‑2 and related case law) used in other South Dakota counties and said the county notified campground owners prior to reassessment.
Commissioners discussed administrative options (requiring permits, adding lease provisions or asking the legislature to create a fee mechanism). The board voted to accept assessor recommendations on the parcels before it, and staff said they will continue annual inspections and will work with county counsel on outreach and possible ordinance adjustments.
Next steps: staff will notify campground owners of parcel‑level decisions, continue inspections around the Nov. 1 assessment date and follow up with the states attorney about any particular cases that may require legal action or policy changes.
