BROOKINGS ASSOC. v. STATE BD. OF EQUAL.

No. 17461.

482 N.W.2d 873 (1992)

In the Matter of the TAX APPEAL OF BROOKINGS ASSOCIATES, Plaintiff and Appellant, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Defendant and Appellee.

Supreme Court of South Dakota.

Reassigned January 13, 1992.

Decided March 25, 1992.


Attorney(s) appearing for the Case

James E. Carlon, Pierre, for plaintiff and appellant.

Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for defendant and appellee.


HENDERSON, Justice (on reassignment).

PROCEDURAL HISTORY/ISSUE

Brookings Associates (Associates), a partnership, contests the assessed valuation imposed upon its property by Brookings County Director of Equalization, Beryle Sessions (assessor). Associates initially appealed to the Brookings County Board of Equalization, which did not change assessor's revised assessed valuation of $1,477,465.00. Associates next appealed to the State Board of Equalization...

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