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Board restores agricultural status to horse-breeding property, discusses statewide guidance
Summary
After a lengthy discussion about whether horses qualify as agricultural livestock for tax classification, the Pennington County commission voted to restore agricultural status for a horse-breeding operation and directed staff to pursue consistency and legal clarity.
The Pennington County Board of Commissioners voted April 30 to restore agricultural classification for a property whose owner raises and breeds horses, siding with commissioners who argued the county's narrow administrative interpretation excluded traditional livestock.
Shannon Champion, an Equalization Office supervisor, said county protocol had treated horses differently because county guidance emphasized crops, food or fiber production. Owner Scott Karen and several commissioners…
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