At & T Information Systems v. South Dakota State Board of Equalization

KEAN, Circuit Judge.

This appeal considers whether a vendor and lessor of telephone equipment is a telephone company subject to ad valorem taxation and whether a person taxed by the Department of Revenue has a right to a de novo trial in the circuit court. The appellant is the State Board of Equalization (Board). The appellee is AT & T Information Services (ATTIS).

The South Dakota Legislature has enacted a statute authorizing the imposition of an ad valorem tax upon a telephone company’s property. SDCL 10-33-10. Pursuant to this authority, the Department of Revenue (Department) in 1984 and…