Appeal of Black Hills Industrial Freeport, Inc.

MORGAN, Justice.

This is an appeal from a judgment entered by the circuit court affirming the action of the Board of County Commissioners of Fall River County, South Dakota, denying appellants’ applications for abate-ments of certain real property taxes. The property involved is basically the old Black Hills Army Depot near the City of Edge-mont in Fall River County, South Dakota. When the depot was phased out by the Department of Defense, the City of Edge-mont (city) sought to establish an industrial park on the depot site. Through negotiations with the General Services Administration (GSA),…