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CITY OF SIOUX FALLS v. STATE BOARD OF EQUALIZATION

No. 11121.

203 N.W.2d 419 (1973)

The CITY OF SIOUX FALLS, a body corporate, et al., Appellants, v. STATE BOARD OF EQUALIZATION et al., Respondents, and Northern States Power Company, a corporation, Intervenor and Respondent.

Supreme Court of South Dakota.

January 9, 1973.

Attorney(s) appearing for the Case

Boyce, Murphy, McDowell & Greenfield, and Jeremiah D. Murphy, Sioux Falls, for appellants.

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

Martens, Goldsmith, May, Porter & Adam, and David A. Gerdes, Pierre, for intervenor and respondent.

DOYLE, Justice.

This action involves separate appeals by the City of Sioux Falls, Sioux Falls Independent School District #1, and Minnehaha County to the Circuit Court of Minnehaha County from the action of the State Board of Equalization determining the valuation of property of certain utilities and equalizing their tax assessments. Notice of appeal to the Circuit Court, Minnehaha County, was served on respondents and...

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