STATE EX REL. PENNINGTON COUNTY v. MERNAUGH

No. 11191.

210 N.W.2d 409 (1973)

STATE of South Dakota ex rel. PENNINGTON COUNTY, a body corporate, et al., Plaintiffs, v. Ralph MERNAUGH et al., Defendants, Northwestern Public Service Company et al., Intervenors, and Chicago & Northwestern Transportation Company, Amicus Curiae.

Supreme Court of South Dakota.

Rehearing Denied October 12, 1973.


Attorney(s) appearing for the Case

Jeremiah D. Murphy, Boyce, Murphy, McDowell & Greenfield, Sioux Falls, James Wilson, Wilson, Gunderson & Olson, Rapid City, Terence A. O'Keefe, Siegel, Barnett, Schutz, O'Keefe & Ogborn, Aberdeen, for plaintiffs.

Gale E. Fisher, May, Johnson & Burke, Sioux Falls, for intervenor, Northwestern Bell Telephone Co.

Warren May, and David A. Gerdes, Martens, Goldsmith, May, Porter & Adam, Pierre, for balance of intervenors.

M. T. Woods, Woods, Fuller, Shultz & Smith, Sioux Falls, for amicus curiae.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for defendants.


WOLLMAN, Justice.

This is an original proceeding in this court based upon an application for a writ of certiorari by the several plaintiffs named above who contend that the State Board of Equalization and the Department of Revenue exceeded their jurisdiction in the manner in which the property belonging to telephone, telegraph, gas, electric and pipeline companies was assessed and equalized for tax purposes in 1972. Several of these companies were permitted to intervene...

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