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SPRING CREEK TAXPAYERS ASS'N v. PENNINGTON CTY.

No. 12427.

280 N.W.2d 102 (1979)

SPRING CREEK TAXPAYERS ASSOCIATION, Appellant, v. PENNINGTON COUNTY, a Political Subdivision of the State of South Dakota, Respondent.

Supreme Court of South Dakota.

Decided June 14, 1979.

Rehearing Denied July 13, 1979.

Attorney(s) appearing for the Case

Charles Rick Johnson of Johnson, Johnson & Eklund, Gregory, for appellant.

Gregory Eiesland and Curtis D. Ireland of Lynn, Jackson, Shultz, Ireland & Lebrun, Rapid City, for respondent.

DUNN, Justice.

This case involves an action brought by the Spring Creek Taxpayers Association (taxpayers) to recover property taxes paid on an alleged double assessment in the year 1970 resulting from school reorganization. The Pennington County commissioners denied the taxpayers' application for refund, and the circuit court approved the denial, concluding that the taxpayers were not subjected to double taxation as the result of school reorganization. We affirm....

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