Legal Opinion

State Ex Rel. Pennington County v. Mernaugh

South Dakota Supreme Court

Decided August 31, 1973No. File 11191PublishedCited by 5 opinions

1Opinion of the Court

WOLLMAN, Justice.

This is an original proceeding in this court based upon an application for a writ of certiorari by the several plaintiffs named above who contend that the State Board of Equalization and the Department of Revenue exceeded their jurisdiction in the manner in which the property belonging to telephone, telegraph, gas, electric and pipeline companies was assessed and equalized for tax purposes in 1972. Several of these companies were permitted to intervene in this proceeding.

Stated briefly, plaintiffs contend that the defendants exceeded their jurisdiction in equalizing the…

2Cases cited6 opinions

  1. State ex rel. American Exp. Co. v. State Board of Assessment & EqualizationSouth Dakota Supreme Court · 1892
  2. City of Sioux Falls v. State Board of EqualizationSouth Dakota Supreme Court · 1973
  3. State ex rel. Sholseth v. KnightSouth Dakota Supreme Court · 1928
  4. Appeals of Chicago & Northwestern Railway Co.South Dakota Supreme Court · 1971
  5. State Ex Rel. Matoon School District Number 19 v. Circuit Court of Seventh Judicial CircuitSouth Dakota Supreme Court · 1933

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
  2. Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River CountySouth Dakota Supreme Court · 1993
  3. Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River CountySouth Dakota Supreme Court · 1993
  4. Northwestern Public Service Co. v. StoneSouth Dakota Supreme Court · 1974
  5. State Ex Rel. Pennington County v. MernaughSouth Dakota Supreme Court · 1973

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