Legal Opinion

Codington County Board of Commissioners v. State, Board of Equalization

South Dakota Supreme Court

Decided December 14, 1988No. 15960Published

1Opinion of the Court

433 N.W.2d 555 (1988)

CODINGTON COUNTY BOARD OF COMMISSIONERS, Codington County, South Dakota, Appellee,

v.

STATE of South Dakota, State BOARD OF EQUALIZATION, Appellant.

No. 15960.

Supreme Court of South Dakota.

Argued March 21, 1988.

Decided December 14, 1988.

R.L. Ericsson of Ericsson, Ericsson & Leibel, Madison, Roger W. Ellyson, Jr., Codington County State's Atty., Watertown, on brief, for appellee.

Robert J. Wagner, City Atty., Watertown, and John P. Dewell, Asst. Atty. Gen., Pierre, for appellant.

HENDERSON, Justice.

TAX APPEAL/PROCEDURAL HISTORY

The Codington County Board of Commissioners…

Also in this document: Concurrence.

2Cases cited12 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Cummings v. National BankSupreme Court of the United States · 1880
  3. Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
  4. Great Northern Railway Co. v. WhitfieldSouth Dakota Supreme Court · 1937
  5. Sioux Falls Savings Bank v. Minnehaha CountySouth Dakota Supreme Court · 1912

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