Arneson v. Baker

MANSON, Circuit Judge.

This action was commenced in the summer of 1954 in the Circuit Court in and for Meade County, South Dakota, by complaint alleging the illegality of the tax upon the several parcels of real property owned by plaintiffs and situate in the unorganized townships in said county. It appears from the complaint that such real property was duly assessed in 1953 by the county assessor of Meade County, who gave notice to the plaintiffs of the valuations so established and who1 thereafter filed his list of taxable property and valuations thereon, affecting plaintiffs’ property as…