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APPEAL OF KOCH

No. 10558.

165 N.W.2d 526 (1969)

Appeal of Karl J. KOCH from Action of the Board of County Commissioners of Pennington County.

Supreme Court of South Dakota.

Rehearing Denied April 11, 1969.

Attorney(s) appearing for the Case

Whiting, Lynn, Freiberg & Shultz, Rapid City, for appellant.

James R. Brennan, States Atty., David 0. Rude, Deputy States Atty., Rapid City, for respondent.

PER CURIAM.

From 1962 to 1966 real and personal property taxes were assessed against property owned by Karl J. Koch and used by Karl John's Beauty College located at 101 St. Joe Street in Rapid City. On March 2, 1967 appellant Koch filed an application with the Board of County Commissioners of Pennington County for abatement and refund of said taxes. The application was denied and an appeal was taken to Circuit Court. On January 18, 1968 the Circuit Court entered...

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