Valley Power Sys. v. S.D. Dep't of Revenue

#28168-a-SLZ

2017 S.D. 84

IN THE SUPREME COURT OF THE STATE OF SOUTH DAKOTA **** VALLEY POWER SYSTEMS, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee. **** APPEAL FROM THE CIRCUIT COURT OF THE SIXTH JUDICIAL CIRCUIT HUGHES COUNTY, SOUTH DAKOTA **** THE HONORABLE MARK BARNETT Judge **** JUSTIN L. BELL of May, Adam, Gerdes & Thompson, LLP Pierre, South Dakota Attorneys for appellant. STACY R. HEGGE South Dakota Department of Revenue Madison, South Dakota Attorneys for appellee. **** CONSIDERED ON BRIEFS ON NOVEMBER 6, 2017 OPINION FILED 12/13/17 #28168 ZINTER, Justice [¶1.] Valley…