Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River County

AMUNDSON, Justice.

Burlington Northern Railroad Company (Burlington Northern) brings an Application for Writ of Certiorari seeking review of the Seventh Judicial Circuit’s (Seventh Circuit) jurisdiction to hear an appeal from the South Dakota Department of Revenue’s (Department) valuation of Burlington Northern’s centrally assessed property. We grant the Writ of Certiorari.

FACTS

Railroads, such as Burlington Northern, are centrally assessed by Department under the provisions of SDCL ch. 10-28. Under that chapter, the Secretary of Revenue (Secretary) assesses all of the property “actually and…