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SHERATON-MIDCONTINENT CORP. v. COUNTY OF PENNINGTON

No. 9755.

95 N.W.2d 892 (1959)

SHERATON-MIDCONTINENT CORPORATION, Plaintiff and Respondent, v. COUNTY OF PENNINGTON and Rapid City, Defendants and Appellants.

Supreme Court of South Dakota.

April 16, 1959.

Attorney(s) appearing for the Case

James H. Wilson, Leonard E. Morrison, Rapid City, for defendants and appellants.

Bottum & Beal, Rapid City, Woods, Fuller, Shultz & Smith, Sioux Falls, for plaintiff and respondent.

ROBERTS, Judge.

Respondent is the owner of the Sheraton-Johnson Hotel in Rapid City, Pennington County. The 1956 assessment fixed the value of the land at $59,985, the structure at $813,485, and the personal property at $77,470. The city and county boards of equalization denied petitions for reductions and the owner appealed to the circuit court. Following a trial de novo the circuit court reduced the assessed value of the structure to $566,383, and confirmed the...

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