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RAU v. FRITZ

No. 10041.

134 N.W.2d 773 (1965)

Arthur RAU, Mable Rau, Ethel Rau, Irene Lockie, and Alice M. Hewitt, Plaintiffs and Appellants, v. Albert D. FRITZ et al. as Members of the Board of County Commissioners of Codington County, South Dakota, and Codington County, South Dakota and Bruce D. Gillis et al. as Members of the State Board of Equalization, and Codington County, South Dakota, Defendants and Respondents.

Supreme Court of South Dakota.

April 28, 1965.

Attorney(s) appearing for the Case

Austin, Hinderaker & Hackett, Watertown, for plaintiffs and appellants.

Thomas G. Ries, State's Atty., Watertown, Frank L. Farrar, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for defendants and respondents.

ROBERTS, Presiding Judge.

Appellants are the owners of the Lincoln Hotel in Watertown, South Dakota. The assessment for 1959 fixed the value of the structure exclusive of land at $260,000 and for each of the years 1960 and 1961 as $234,000. Sixty percent of such assessed values was taken as the taxable values upon which levies were made and taxes computed. After hearing on appeal, the circuit court found that the assessment for 1959 was excessive and reduced it to...

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