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  5. 261 N.W.2d 424 (1978)
 

APPLICATION OF VEITH

Nos. 12001, 12002.

261 N.W.2d 424 (1978)

In the Matter of the APPLICATION OF William G. VEITH and Norma Veith for Abatement of Taxes. In the Matter of the APPLICATION OF Stephen N. HAAS and Judith C. Haas for Abatement of Taxes.

Supreme Court of South Dakota.

January 16, 1978.

Attorney(s) appearing for the Case

William H. Coacher, State's Atty., Sturgis, for appellant, Meade County, South Dakota.

Edward C. Carpenter, of Costello, Porter, Hill, Nelson, Heisterkamp & Bushnell, Rapid City, for respondents, William G. Veith and Norma Vieth; Stephen N. Haas and Judith C. Haas.

MORGAN, Justice.

This is a combined action to determine the validity of the county assessor's classification of certain lands in Meade County as nonagricultural. The taxpayers applied for abatements which the Meade County Commissioners denied. Appeal was taken to the circuit court in and for Meade County where the cases were combined for trial. The trial court held that the land was used exclusively for agricultural use and the abatements were granted. From these...

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