City of Yankton v. Madson

This action was brought by the city of Yankton against the treasurer of Yankton County to recover the amount of taxes levied against a certain property acquired by the city for a municipal airport. The city paid the taxes under protest. Judgment was rendered in favor of the city for recovery of the amount so paid and from which judgment the county treasurer and interveners, Common School District No. 9 and Mission Hill Township, Yank-ton County, appeal.

The sole question presented by the record is whether the property is exempt from taxation.

The applicable constitutional and statutory…