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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