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APPEAL OF BUTTE COUNTY

No. 14081.

336 N.W.2d 151 (1983)

In the Matter of the Appeal of BUTTE COUNTY from the Decision of the South Dakota State Board of Equalization in the Appeals of Richard Reder and Marjorie Reder, Louis R. Adams, Gary D. Gotfredson and Debra A. Gotfredson, William Keiry or Naida Keiry, Manuel Kindsfater, Jerry L. Olson, and Delores F. Olson, Seven-H Ranch, Charles R. Shaykett and Dorothy M. Shaykett, Robert L. Shevling, Neil Shuck, Hazel I. Yuill, R. Thornton Vallery and Gwenivere L. Vallery, Robert E. Fickbohm and Elaine L. Fickbohm, Respondent and Appellee, and Mark V. Meierhenry, Attorney General of the State of South Dakota, Intervenor and Appellant.

Supreme Court of South Dakota.

Decided July 6, 1983.

Attorney(s) appearing for the Case

Laurence J. Zastrow of Carr, Zastrow & Pluimer, and John H. Fitzgerald, Butte County State's Atty., Belle Fourche, for respondent and appellee Butte County.

Charles A. Wolsky of Morman, Smit, Shepard, Hughes & Wolsky, Sturgis, for landowners.

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

MORGAN, Justice.

This is an appeal from the decision of the circuit court for the Eighth Judicial Circuit, Butte County, South Dakota, whereby a decision of the State Board of Equalization (State Board) was struck down upon motion of Butte County Board of Commissioners (Butte County) for the stated reason that the State Board is without statutory authority and jurisdiction to consider the appeal of a decision of the Butte County Board of Equalization (County Board...

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