VON WALD, Circuit Judge.
[¶ 1] This appeal consolidates two cases dealing with alleged errors in the assessment of and the taxes levied against properties owned by Wharf Resources (Wharf) from 1989 to 1992. For each year in question, Wharf paid the taxes levied by Lawrence County and challenged that levy. The Lead-Deadwood School District (school district), as beneficiary of the majority of those tax dollars, intervened in the original actions and now appeals...
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