NATIONAL FOOD CORP. v. AURORA COUNTY BD. OF COM'RS

Nos. 18800, 18815.

537 N.W.2d 564 (1995)

NATIONAL FOOD CORPORATION, Appellee, v. The AURORA COUNTY BOARD OF COMMISSIONERS Acting as the Aurora County Board of Equalization, Appellant.

Supreme Court of South Dakota.

Decided August 23, 1995.


Attorney(s) appearing for the Case

John F. Cogley of Morgan, Theeler, Cogley & Petersen, Mitchell, for appellee.

Susan Steele, Aurora County State's Attorney, Plankinton, and Thomas H. Harmon of Tieszen Law Office, Pierre, for appellant.


SABERS, Justice.

County Board of Equalization assessed real property taxes on equipment of agricultural corporation operating large pullet-raising and egg-laying facilities. Corporation appealed to circuit court, which reversed the Board of Equalization. Aurora County appeals and we reverse.

FACTS

National Food Corporation (National Food) owns a pullet-raising facility (East Farm) and an egg-laying and feed mill facility (West Farm) in Aurora County...

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