Legal Opinion
National Food Corp. v. Aurora County Board of Commissioners
South Dakota Supreme Court
Decided August 23, 1995No. 18800, 18815PublishedCited by 31 opinions
1Opinion of the Court
SABERS, Justice.
County Board of Equalization assessed real property taxes on equipment of agricultural corporation operating large pullet-raising and egg-laying facilities. Corporation appealed to circuit court, which reversed the Board of Equalization. Aurora County appeals and we reverse.
FACTS
National Food Corporation (National Food) owns a pullet-raising facility (East Farm) and an egg-laying and feed mill facility (West Farm) .in Aurora County, South Dakota. The Director of Equalization assessed the value of the property in 1993 according to his own appraisal and an earlier one by an…
2Cases cited10 opinions
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
- Dakota Harvestore Systems, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1983
- Knodel v. BD. OF CTY. COM'RS, ETC.South Dakota Supreme Court · 1978
- Thermoset Plastics, Inc. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- Hutchinson County v. FischerSouth Dakota Supreme Court · 1986
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.South Dakota Supreme Court · 1997
- Robinson & Muenster Associates, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1999
- Richter Enterprises, Inc. v. Sully CountySouth Dakota Supreme Court · 1997
- Butler MacHinery Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2002
26 more not listed; retrieve them via the Exa API.