Legal Opinion

City of Sioux Falls v. State Board of Equalization

South Dakota Supreme Court

Decided January 9, 1973No. File 11121PublishedCited by 11 opinions

1Opinion of the Court

DOYLE, Justice.

This action involves separate appeals by the City of Sioux Falls, Sioux Falls Independent School District §1, and Minnehaha County to the Circuit Court of Minnehaha County from the action of the State Board of Equalization determining the valuation of property of certain utilities and equalizing their tax assessments. Notice of appeal to the Circuit Court, Minnehaha County, was served on respondents and filed October 27, 1971. By stipulation and order thereon, Northern States Power Company was permitted to intervene. Respondents and intervenor moved to dismiss the appeal on the…

2Cases cited2 opinions

  1. Beveridge v. BaerSouth Dakota Supreme Court · 1932
  2. Ericksen v. John Morrell & Co.South Dakota Supreme Court · 1943

3Cited by11 opinions

  1. Nelson v. School Board of the Hill City School District No. 51-2South Dakota Supreme Court · 1990
  2. Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of CommissionersSouth Dakota Supreme Court · 1976
  3. State Ex Rel. St. Francois County School District R—III v. LalumondierSupreme Court of Missouri · 1975
  4. South Dakota Trucking Ass'n v. South Dakota Department of TransportationSouth Dakota Supreme Court · 1981
  5. Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River CountySouth Dakota Supreme Court · 1993

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