Legal Opinion
Tax Appeal of Logan and Associates v. Butte County
South Dakota Supreme Court
Decided March 9, 1983No. 13853PublishedCited by 14 opinions
1Opinion of the Court
*282WOLLMAN, Justice.
This is an appeal from a judgment reversing the decisions of the State Board of Equalization and ordering that certain of appellee’s property be reclassified as personal property. We affirm.
The property in issue is certain equipment and machinery of a gas processing plant that is owned by appellee1 and that has not been in operation since 1978. The plant is located on land leased by appellee in Butte County. Prior to 1979, the equipment and machinery were assessed as personal property. Subsequent to the 1978 legislative repeal of the personal property tax, 1978 S.D.Sess.Laws,…
2Cases cited6 opinions
- Matter of City of New York (Whitlock Ave.)New York Court of Appeals · 1938
- City of Huron v. JelgerhuisSouth Dakota Supreme Court · 1959
- Michigan National Bank v. City of LansingMichigan Court of Appeals · 1980
- Killian v. HubbardSouth Dakota Supreme Court · 1943
- Metropolitan Life Ins. v. JensenSouth Dakota Supreme Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Brink Electric Construction Co. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- Arizona Department of Revenue v. Arizona Outdoor Advertisers, Inc.Court of Appeals of Arizona · 2002
- In Re the State Sales, Use & Excise Tax Liability of Diagnostic Medical Systems, Inc.South Dakota Supreme Court · 1987
9 more not listed; retrieve them via the Exa API.