Deadwood Stage Run, LLC v. South Dakota Department of Revenue

GILBERTSON, Chief Justice.

[¶ 1.] Appellant, Deadwood Stage Run, LLC (the Developer), appeals the Sixth Judicial Circuit Court’s denial of its motion for summary judgment and that court’s granting of the same to Appellee, the South Dakota Department of Revenue (the Department). The Developer argues the Department incorrectly calculated the tax incremental base for Tax Incremental District Number Eight (the District) in the City of Deadwood (the City) by using Lawrence County’s (the County) November 1, 2006 annual assessment, rather than the Department’s August 25, 2006 annual Certificate of…