Legal Opinion
Rapid City Area School District No. 51-4 v. Pennington County Auditor
South Dakota Supreme Court
Decided October 2, 1979No. 12897PublishedCited by 4 opinions
1Opinion of the Court
MORGAN, Justice.
This unfortunate confrontation pits the Rapid City Area School District No. 51-4 (school board) against the Pennington County Board of Commissioners sitting as a county board of equalization (county board) in a contest to ascertain which entity is to determine the fiscal requirements of the Rapid City School District. The Pennington County Auditor is caught in a crossfire. Subsequent to the school board’s adoption of a proposed budget for 1979-80 school year, the county board met and lowered the taxable percentage of true and full value for the county from forty percent in the…
Also in this document: Concurrence.
2Cases cited5 opinions
- Aberdeen Ed. Ass'n v. Aberdeen Bd. of Ed., Ind. Sch. D.South Dakota Supreme Court · 1974
- Haas v. Independent School District No. 1South Dakota Supreme Court · 1943
- State v. SnyderSouth Dakota Supreme Court · 1951
- In Re Snyder's EstateSouth Dakota Supreme Court · 1951
- Municipal University of Omaha v. County Board of EqualizationNebraska Supreme Court · 1967
3Cited by4 opinions
- Codington County Board of Commissioners v. State, Board of EqualizationSouth Dakota Supreme Court · 1988
- In Re the Appeal From the Refusal of the State Board of Equalization to Hear the Appeal of the Lake Poinsett Area Development Ass'nSouth Dakota Supreme Court · 1983
- Codington County Board of Commissioners v. State, Board of EqualizationSouth Dakota Supreme Court · 1988
- Rapid City Area School District No. 51-4 v. Pennington County AuditorSouth Dakota Supreme Court · 1979