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CODINGTON CTY. BD. OF COM'RS v. BD. OF EQUAL.

No. 15960.

433 N.W.2d 555 (1988)

CODINGTON COUNTY BOARD OF COMMISSIONERS, Codington County, South Dakota, Appellee, v. STATE of South Dakota, State BOARD OF EQUALIZATION, Appellant.

Supreme Court of South Dakota.

Decided December 14, 1988.

Attorney(s) appearing for the Case

R.L. Ericsson of Ericsson, Ericsson & Leibel, Madison, Roger W. Ellyson, Jr., Codington County State's Atty., Watertown, on brief, for appellee.

Robert J. Wagner, City Atty., Watertown, and John P. Dewell, Asst. Atty. Gen., Pierre, for appellant.

HENDERSON, Justice.

TAX APPEAL/PROCEDURAL HISTORY

The Codington County Board of Commissioners (County) appealed a decision of the State Board of Equalization (State) reducing, by 19%, the assessed value, for tax purposes, of all properties within the City of Watertown (City). Upon a de novo consideration of the record, the circuit court reversed, holding that the State had no authority to make such a reduction where the questioned assessments did not exceed...

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