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CITY OF FORT PIERRE v. VAN NESS

No. 12348.

265 N.W.2d 267 (1978)

CITY OF FORT PIERRE, a Municipal Corporation of the State of South Dakota, Plaintiff-Appellant, v. Donald VAN NESS, Marvin Olson, W. E. Hedman, Joe Schomer, Gerald Sylva and Phyllis Kenzy, Individually and as the Board of Equalization for Stanley County, and County of Stanley of the State of South Dakota, Defendants-Respondents.

Supreme Court of South Dakota.

Decided April 27, 1978.

Attorney(s) appearing for the Case

Charles Poches, Jr., Fort Pierre, for plaintiff-appellant.

Bernard E. Duffy, Stanley County State's Atty., Fort Pierre, for defendants-respondents.

MORGAN, Justice.

This is another case involving the assessment of agricultural land that arose when the county commissioners of Stanley County sitting as a Board of Equalization (Board) reduced the valuation on all agricultural land by thirty percent across the board. The city of Fort Pierre (City), which is located entirely within the borders of Stanley County, commenced an action against the county and the members of the Board, individually and as a board, by service...

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