Overtaxed Californian?

South Dakota Info

SD's very favorable tax climate
SD entirely eliminated certain taxes (e.g., inheritance tax forbidden by a 2001 constitutional amendment); estate tax is a "pickup" tax based on federal state tax exemption and is zero as of 2005. See http://www.sdreadytowork.com/DBISD/Startup/step9.asp
also
http://www.alec.org/fileadmin/newPDF/South_Dakota.pdf

Valley Vista Condo Neighborhood

Within easy walking distance of Black Hills State University (BHSU) and downtown. Built in 1994, it is the first residential structure in Spearfish with an elevator and a fire sprinkler system. Three-story (ground level is 24 garages) soundproof building of 12 units, each with 1430 sq ft.