Legal Opinion
Edgemont School District 23-1 v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided April 14, 1999No. NonePublishedCited by 14 opinions
1Opinion of the CourtSabers, J.
[¶ 1.] Edgemont School District (District) and Fall River County (County) appeal a partial summary judgment that SDCL 10-28-16 mandates distribution of a railroad’s statewide value to counties on a pro rata per mile of track basis. We affirm.
FACTS
[¶ 2.] Burlington Northern Railroad (BNRR) is an interstate railroad which owns operating property in several counties in South Dakota. Its operating property within South Dakota is subject to tax assessment by the South Dakota Department of Revenue (Department). SDCL 10-28-1. The tax assessment process involves valuing the railroad operating…
2Cases cited23 opinions
- Gladstone, Realtors v. Village of BellwoodSupreme Court of the United States · 1979
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Moss v. GuttormsonSouth Dakota Supreme Court · 1996
- Meyerink v. Northwestern Public Service Co.South Dakota Supreme Court · 1986
- Walz v. Fireman's Fund Insurance Co.South Dakota Supreme Court · 1996
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- State v. BlemSouth Dakota Supreme Court · 2000
- Burlington Northern Railroad v. GreenSouth Dakota Supreme Court · 2001
- Olson v. GuindonSouth Dakota Supreme Court · 2009
- PICKEREL LAKE v. DAY COUNTY, SOUTH DAKOTASouth Dakota Supreme Court · 2020
- THOM & MILLER v. BARNETT/ELECTION CONTEST AS TO AMENDMENT ASouth Dakota Supreme Court · 2021
9 more not listed; retrieve them via the Exa API.