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WATERTOWN INDEPENDENT SCHOOL DIST. NO. 1 v. THYEN

No. 10488.

159 N.W.2d 122 (1968)

WATERTOWN INDEPENDENT SCHOOL DISTRICT NO. 1 OF CODINGTON COUNTY, South Dakota, Harry P. Sigelman, et al., Individually and as Members of the Board of Education of Watertown Independent School District No. 1 of Codington County, South Dakota, Plaintiffs and Respondents, v. Ben THYEN et al., as Members of the Codington County Board of Education in and for Codington County, South Dakota, Hazel Murphy, Superintendent of Schools in and for Codington County, South Dakota, Dorothy Kipp, Auditor in and for Codington County, South Dakota, B. F. Heemeyer et al., as Members of the County Board of Education in and for Hamlin County, South Dakota, Veva Williams, Superintendent of Schools in and for Hamlin County, South Dakota, and Howard Opdahl, County Auditor in and for Hamlin County, South Dakota, Defendants and Appellants.

Supreme Court of South Dakota.

May 15, 1968.

Attorney(s) appearing for the Case

Gribbin & Burns and Thomas G. Ries, Watertown, Ralph Arneson, Hayti, Beardsley, Osheim & Wagner, Watertown, for defendants and appellants.

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

ROBERTS, Judge.

This appeal presents the question whether property brought within the corporate limits of an independent school district by annexation is subject to taxation to discharge a bonded indebtedness of the independent school district previously incurred and existing at the time of annexation.

The facts are not in dispute. On August 25, 1964, Watertown Independent School District levied an "annual irrepealable...

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