APPEAL OF AT & T INFORMATION SYSTEMS

No. 15370.

405 N.W.2d 24 (1987)

In the Matter of the Appeal of AT & T INFORMATION SYSTEMS From the Assessment of Its Property Located In South Dakota for the Years 1984 and 1985. AT & T INFORMATION SYSTEMS, Plaintiff and Appellee, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of South Dakota.

Decided April 22, 1987.


Attorney(s) appearing for the Case

Lawrence L. Piersol, of Davenport, Evans, Hurwitz & Smith, Sioux Falls, for plaintiff and appellee; James P. Kratochvill and Richard J. Sinton, of American Tel. and Tel. Co., Morristown, N.J., on brief.

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


KEAN, Circuit Judge.

This appeal considers whether a vendor and lessor of telephone equipment is a telephone company subject to ad valorem taxation and whether a person taxed by the Department of Revenue has a right to a de novo trial in the circuit court. The appellant is the State Board of Equalization (Board). The appellee is AT & T Information Services (ATTIS).

The South Dakota Legislature has enacted a statute authorizing the imposition of an ad valorem...

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