BURLINGTON NORTHERN v. CIRCUIT COURT

17938.

497 N.W.2d 440 (1993)

BURLINGTON NORTHERN RAILROAD COMPANY, Applicant, v. The CIRCUIT COURT, SEVENTH JUDICIAL CIRCUIT, FALL RIVER COUNTY, Respondent, and County of Fall River, a political subdivision of the State of South Dakota, and Edgemont School District 23-1, Intervenors and Respondents.

Supreme Court of South Dakota.

Decided March 10, 1993.

Rehearing Denied April 19, 1993.


Attorney(s) appearing for the Case

Mark F. Marshall of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for applicant.

Mark Barnett, Atty. Gen., Craig M. Eichstadt, Asst. Atty. Gen., Pierre, for respondent.

Patrick M. Ginsbach, Fall River County Deputy, State's Atty., Hot Springs, for intervenor Fall River County.

Richard A. Pluimer of Carr & Pluimer, Belle Fourche, for intervenor Edgemont School Dist. 23-1.


AMUNDSON, Justice.

Burlington Northern Railroad Company (Burlington Northern) brings an Application for Writ of Certiorari seeking review of the Seventh Judicial Circuit's (Seventh Circuit) jurisdiction to hear an appeal from the South Dakota Department of Revenue's (Department) valuation of Burlington Northern's centrally assessed property. We grant the Writ of Certiorari.

FACTS

Railroads, such as Burlington Northern, are centrally assessed by Department...

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