Homestake Mining Co. v. Gommer

This is an appeal from a circuit court judgment affirming a decision of the Board of County Commissioners of Fall River County rejecting appellant's application for abatement of 1963 personal property taxes levied against a stockpile of uranium ore. The stipulated facts show appellant the owner of the stockpile of ore, mined in 1962 in Wyoming and shipped from time to time to Edgemont, Fall River County, South Dakota, for milling and actually located therein on January 2, 1963, where it was listed and assessed for personal taxes levied thereon for 1963.

*204Pertinent provisions of South Dakota…