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COUNTY OF BUTTE v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION

No. 12019.

263 N.W.2d 140 (1978)

COUNTY OF BUTTE, a Public Entity, Appellant, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Respondent.

Supreme Court of South Dakota.

Decided February 22, 1978.

Attorney(s) appearing for the Case

Horace R. Jackson of Lynn, Jackson, Shultz, Ireland & Lebrun, Rapid City, William Delaney, III, State's Atty., Butte County, Belle Fourche, for appellant.

John P. Dewell, Asst. Atty. Gen., for respondent; William J. Janklow, Atty. Gen., Pierre, on the brief.

MORGAN, Justice.

This is a companion case to the case of Hot Springs Independent School District v. Fall River Landowners Ass'n, S.D., 262 N.W.2d 33, Opinion filed January 25, 1978. Although this case arose in a different fashion, the basic issue as presented by the appellant is the same; that is, whether the Department of Revenue, through the county directors of equalization, is in compliance with SDCL 10-6-33.1 when it...

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