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Board upholds county assessments on five Holiday/Circle K properties after cost and depreciation dispute
Summary
After testimony from county appraiser Trevor Abernathy and tax representative Jaden Randall, the board voted to uphold existing assessed values for five Holiday Station Stores/ Circle K parcels; the parties disputed store and car‑wash contributory values and depreciation assumptions.
Pennington County’s Board of Equalization heard appeals April 29 from Holiday Station Stores (Circle K) representatives seeking lower assessed values on five convenience‑store parcels. County appraiser Trevor Abernathy recommended upholding the county’s values, citing Marshall & Swift cost data, on‑site inspections and limited comparable sales. Tax representative Jaden Randall of Delta…
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