Legal Opinion
Schell v. Walker
South Dakota Supreme Court
Decided May 27, 1981No. 13082PublishedCited by 35 opinions
1Opinion of the Court
FOSHEIM, Justice.
This appeal is from an order dismissing several consolidated complaints. The dismissed actions were brought for recovery of taxes paid under protest. We affirm.
The order of dismissal was made on the face of the plaintiffs’ pleadings, and rests on the record and the decision of this Court in Knodel v. Board of County Commissioners, 269 N.W.2d 386 (S.D.1978) (Knodel).
In 1975, the Pennington County Commissioners engaged the services of a professional appraisal company to develop a formula for the assessment of agricultural land in that county. The resulting assessment method…
2Cases cited12 opinions
- Keith v. Willers Truck ServiceSouth Dakota Supreme Court · 1936
- Golden v. Oahe Enterprises, Inc.South Dakota Supreme Court · 1976
- Melbourn v. BenhamSouth Dakota Supreme Court · 1980
- Woodbury v. PorterCourt of Appeals for the Eighth Circuit · 1946
- Carr v. PreslarSouth Dakota Supreme Court · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Black Hills Jewelry Manufacturing Co. v. Felco Jewel Industries, Inc.South Dakota Supreme Court · 1983
- Matter of Estate of NelsonSouth Dakota Supreme Court · 1983
- Bank of Hoven v. RauschSouth Dakota Supreme Court · 1989
- Nelson v. Hawkeye Security Insurance Co.South Dakota Supreme Court · 1985
- Dakota, Minnesota & Eastern Railroad v. AcuitySouth Dakota Supreme Court · 2006
30 more not listed; retrieve them via the Exa API.