MATTER OF MURDO

No. 15448.

406 N.W.2d 726 (1987)

In the Matter of the Appeal on Remand From the 1984 Decision of the State Board of Equalization In re All Property Located in MURDO, South Dakota.

Supreme Court of South Dakota.

Decided June 3, 1987.


Attorney(s) appearing for the Case

Robert B. Anderson of May, Adam, Gerdes & Thompson, Pierre, C.D. Kell, Jones County States Atty., Murdo, for petitioner and appellant Jones County.

Laurence J. Zastrow of Gors, Braun, Carlon, Smith & Zastrow, Pierre, for appellee City of Murdo.


PER CURIAM.

Jones County appeals from an order of the circuit court denying its demand for a trial de novo in an equalization matter. We reverse.

In 1984, the Jones County commissioners, sitting as the county board of equalization, made certain decisions which decreased the taxable value of agricultural land in Jones County. The city of Murdo appealed to the State Board of Equalization, which on two separate occasions reversed the actions of the county board...

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