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COUNTY OF SPINK v. HEINOLD HOG MARKET, INC.

No. 13020.

299 N.W.2d 811 (1980)

COUNTY OF SPINK, State of South Dakota, Plaintiff and Appellee, v. HEINOLD HOG MARKET, INC., a Corporation, Defendant and Appellant.

Supreme Court of South Dakota.

Decided December 23, 1980.

Attorney(s) appearing for the Case

Russell H. Battey of Williams & Gellhaus, Aberdeen, for plaintiff and appellee.

Raymond M. Schutz of Siegel, Barnett, Schutz, O'Keefe, Jewett & King, Aberdeen, for defendant and appellant.

WUEST, Circuit Judge.

This is an action against appellant, Heinold Hog Market, Inc., for personal property taxes assessed in 1974 against 2,049 head of cattle located on the Jim Weems farm in Belle Plaine Township, Spink County, South Dakota. Mr. Weems informed the Belle Plaine Township Board that the cattle were owned by Missouri Slope Feedlot, Inc. The Belle Plaine Township Board sent a 1974 personal property tax return to Missouri Slope Feedlot, Inc., and the Spink...

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