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SCHELL v. WALKER

No. 13082.

305 N.W.2d 920 (1981)

Monte D. SCHELL and Charlene L. Schell, Donald R. Thorson, Joan M. Thorson and Bertha M. Thorson et al., Plaintiffs and Appellants, v. Mildred WALKER, Treasurer of Pennington County, South Dakota, Defendant and Appellee.

Supreme Court of South Dakota.

Decided May 27, 1981.

Attorney(s) appearing for the Case

Charles Rick Johnson of Johnson, Johnson & Eklund, Gregory, and Gary L. Monserud of Banks & Johnson, Rapid City, for plaintiffs and appellants.

James H. Wilson of Wilson, Bottum, Olson, Goodsell & Nash, Rapid City, for defendant and appellee.

FOSHEIM, Justice.

This appeal is from an order dismissing several consolidated complaints. The dismissed actions were brought for recovery of taxes paid under protest. We affirm.

The order of dismissal was made on the face of the plaintiffs' pleadings, and rests on the record and the decision of this Court in Knodel v. Board of County Commissioners, 269 N.W.2d 386 (S.D.1978) (Knodel).

In 1975, the Pennington...

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