Fall River County v. South Dakota Department of Revenue

[¶ 1.] Fall River County (County) appeals the 1997 tax assessment of Burlington Northern & Santa Fe Railway Company (BNSF) by the South Dakota Department of Revenue (DOR). We affirm.

FACTS

[¶2.] BNSF is an interstate railroad company which is the entity being evaluated for tax purposes herein. BNSF was created on December 31, 1996 by merging Burlington Northern Railroad Company (BNRR) and Atchison, Topeka and Santa Fe Railway Company (ATSF). See Fall River County v. SD Dept, of Rev. & BNRR, # 20886, a similar case relating to the valuation of predecessor, BNRR, for the 1996 tax year, which is…