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AGAR SCHOOL DIST. NO. 58-1 v. McGEE

No. 19593.

561 N.W.2d 318 (1997)

1997 SD 31

AGAR SCHOOL DISTRICT NO. 58-1 and Agar Board of Education, Agar, South Dakota; John Bush, Joan Bush, Jeff Bush, Jerry Bush, Carol Bush and Tom Asmussen of Pierre, South Dakota; Stanley Asmussen, W.J. Asmussen, Ted Asmussen, Vernon Brandt, Mike Mikkelsen, Craig Mundt, Curt Mundt and Lewis Robbennolt of Agar, South Dakota; and Marion Schreiber of Gettysburg, South Dakota, Petitioners and Appellees, v. Patty McGEE, Sully County Auditor; Edna M. Brunmeier, Sully County Treasurer and Sully Buttes School District, Appellants, and Pierre School District and Gettysburg School District, Respondents.

Supreme Court of South Dakota.

On Reassignment December 16, 1996.

Decided March 26, 1997.

Rehearing Denied April 30, 1997.

Attorney(s) appearing for the Case

Mark A. Moreno and Cheryl Schrempp Dupris of Schmidt, Schroyer, Moreno & Dupris, Pierre, for petitioners and appellees.

Darla Pollman Rogers, Sully County State's attorney, Onida, for appellants McGee and Brunmeier.

Patricia A. Meyers and Dennis H. Hill of Costello, Porter, Hill, Heisterkamp and Bushnell, Rapid City, for appellant Sully Buttes School Dist.

GILBERTSON, Justice (on reassignment).

[¶ 1.] Sully County Auditor Patty McGee, Sully County Treasurer Edna M. Brunmeier, and the Sully Buttes School District (collectively referred to as County and School District) appeal the circuit court's decision finding Agar School District No. 58-1 (Agar) operated a high school prior to July 1, 1993, ordering a refund of taxes collected pursuant to SDCL 13-15-14.2, and awarding Taxpayers costs and disbursements. County...

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