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  5. 486 N.W.2d 263 (1992)
 

HARDING CTY. v. S.D. LAND USERS ASS'N

No. 17631.

486 N.W.2d 263 (1992)

HARDING COUNTY, South Dakota, a Political Subdivision, and Meade County, South Dakota, a Political Subdivision, Plaintiffs and Appellees, v. SOUTH DAKOTA STATE LAND USERS ASSOCIATION, Defendant, and The State of South Dakota, By and Through the Commissioner of School and Public Lands, Curt Johnson, Defendant and Appellant.

Supreme Court of South Dakota.

Decided June 10, 1992.

Attorney(s) appearing for the Case

Robert A. Haivala, Harding County State's Atty., Buffalo, for plaintiff and appellee Harding County.

Michael A. Jackley, Meade County State's Atty., Sturgis, for plaintiff and appellee Meade County.

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

SABERS, Justice.

Harding and Meade Counties (Counties) claim the assessed value of a leasehold interest in school land equals the assessed value of a fee simple interest in the same real property. The State claims the assessed value of a leasehold interest in school land must be based on the value of the leasehold interest, not on the underlying real property. The trial court agreed with counties. State appeals. We reverse.

FACTS

Upon statehood,...

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