STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

June 16, 1975

Mr. Ellsworth F. Wilkinson

State's Attorney
Kingsbury County
DeSmet, South Dakota 57231

OFFICIAL OPINION NO. 75-111

Refund of taxes on transient livestock removed from the state

Dear Mr. Wilkinson:

You have requested my official opinion on the question of whether or not an individual who pastures livestock on a 320 acre farm or range for six months of the year before moving the same to another state should be entitled to an abatement for the half of the year when the said livestock were outside the state.

Under SDCL 10-8-3 through 10-8-20, livestock which range and graze in one or more counties in South Dakota are considered as transient livestock (1959-60 AGR 219). These livestock are assessed where found in South Dakota for the proportionate period of time that the same are in this state, § 10-8-4. Upon removal of the livestock from the state to another state for the purpose of grazing for a period of over 20 days and not for the purpose of being sold or marketed the assessment list should be amended so as to require payment of the taxes upon such stock only for such portion of the year as it has been located within this state, § 10-8-12.

The transient livestock law provides that where taxes have been paid on transient livestock coming within the provisions of the law, the board of county commissioners collecting the taxes shall have power to refund to the taxpayer such portion of the taxes as will bring the case within the provision of the act § 10-8-13. The question here seems to be one of fact as to whether or not there was satisfactory proof of the removal of these livestock from the state of South Dakota. This is something that is solely within the discretion of the county commissioners subject to appeal by the taxpayer pursuant to § 10-18-12.

Ranging or grazing for the purposes of the transient livestock law is defined as "the pasturing of livestock on tracts of native grass comprising 70 acres or more," § 10-8-3.

I appreciate the fact that § 10-8-17 refers to extensive tracts of land, fenced or unfenced, where herds of livestock roam or graze at large as distinguished from farms or feedlots where livestock are confined for ordinary sized farm pastures for the purpose of wintering or finishing for market. This is, however, a general qualification and it would be my opinion that the specification 70 acres in § 10-8-3 would be controlling in this case.

Respectfully submitted,

William Janklow
Attorney General

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