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MONTANA-DAKOTA UTIL. v. S.D. DEPT. OF REV.

No. 13812.

337 N.W.2d 818 (1983)

MONTANA-DAKOTA UTILITIES CO., Northwestern Public Service Company and Otter Tail Power Company, Corporations, Appellees, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided August 24, 1983.

Attorney(s) appearing for the Case

Alan D. Dietrich, Northwestern Public Service Co., Huron, for appellees; Warren W. May of May, Adams, Gerdes & Thompson, Pierre, on brief.

John Dewell, Asst. Atty. Gen., Pierre, for appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

WOLLMAN, Justice.

This is an appeal by the South Dakota Department of Revenue (Department) from a judgment reversing decisions of the South Dakota State Board of Equalization and ordering that the assessment of certain unit trains be reduced by 15.77%. We affirm.

Appellees are three utility companies— Northwestern Public Service Company (Northwestern), Otter Tail Power Company (Otter Tail), and Montana-Dakota Utilities Company (MDU). The parties stipulated...

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