BURLINGTON NORTHERN R. CO. v. STRACKBEIN

No. 15247.

398 N.W.2d 144 (1986)

BURLINGTON NORTHERN RAILROAD COMPANY, a Corporation, Plaintiff and Appellant, v. Elma STRACKBEIN, As Treasurer of Fall River County, South Dakota, Defendant and Appellee, and Mark V. Meierhenry, Attorney General, Intervenor and Appellee.

Supreme Court of South Dakota.

Decided December 23, 1986.


Attorney(s) appearing for the Case

F.M. Smith of Woods, Fuller, Shultz & Smith, Sioux Falls, for plaintiff and appellant.

Kenneth R. Dewell of Wilson and Dewell, Hot Springs, for defendant and appellee.

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


MORGAN, Justice.

Burlington Northern Railroad Company (Railroad) brought this action against Elma Strackbein (Strackbein) in her official capacity as treasurer of Fall River County, South Dakota, to recover certain taxes paid under protest. Railroad claims that in spite of a 1981 amendment to SDCL 10-28-21.1 it is entitled to tax credits for rehabilitation work done on their tracks in Fall River County. Railroad claims SDCL 10-28-21.1 as amended is unconstitutional...

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