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SHEVLING v. BUTTE COUNTY BD. OF COM'RS

No. 20810.

596 N.W.2d 728 (1999)

1999 SD 88

Harley SHEVLING, Kenneth Shay, John Shay, Michael Shay, and Sylvia Olinger, Appellees, v. BUTTE COUNTY BOARD OF COMMISSIONERS, acting in its capacity as the Butte County Board Of Equalization, Appellant.

Supreme Court of South Dakota.

Decided July 14, 1999.

Attorney(s) appearing for the Case

Dwight A. Gubbrud of Bennett, Main & Bailey, Belle Fourche, for appellees.

Terri Lee Williams, Butte County State's Attorney, Belle Fourche, for appellant.

GILBERTSON, Justice

[¶ 1.] Butte County appeals from a summary judgment entered by the Eighth Judicial Circuit, Butte County. The trial court found res judicata or collateral estoppel prevented utilization of a method of assessment that separately classified agricultural land as irrigable and non-irrigable. We reverse and remand for trial.

FACTS AND PROCEDURE

[¶ 2.] Henry Shevling, Kenneth Shay...

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