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STANKEY v. WADDELL

No. 11610.

256 N.W.2d 117 (1977)

Sophie STANKEY, Plaintiff and Respondent, v. Ronald WADDELL, Chairman, Dewey County Board of Commissioners and Paul Hinzman, Louis Merkel, Frank Maciejewski, Robert Farlee, Board of County Commissioners of Dewey County, a Political Subdivision of the State of South Dakota, Defendants and Appellants.

Supreme Court of South Dakota.

Decided June 22, 1977.

Attorney(s) appearing for the Case

Terry L. Pechota, Arthur F. Bunce, Michael Carter, N. N. Singh and Anita Remerowski, South Dakota Legal Services, Mission, for plaintiff and respondent.

Tom D. Tobin, Winner, Andrew Aberle, Dewey County State's Atty., Timber Lake, William J. Janklow, Atty. Gen., Pierre, for defendants and appellants.

Marvin J. Sonosky, Standing Rock Sioux Tribe, Arthur Lazarus, Jr., Cheyenne River Sioux Tribe, Washington, D. C., for amicus curiae.

DUNN, Chief Justice.

In this action, the state appeals an Eighth Judicial Circuit Court ruling which granted plaintiff abatement of her 1971 personal property taxes. Plaintiff in December 1973, filed an application for abatement with defendant, the Dewey County Board of Commissioners. She claimed that the property was exempt from taxation because she was an enrolled member of the Cheyenne River Sioux Tribe1 and because the property was...

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