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FALL RIVER COUNTY v. S. DAK. DEPT. OF REV.

No. 20883.

601 N.W.2d 816 (1999)

1999 SD 139

FALL RIVER COUNTY, a political subdivision of the State of South Dakota, Plaintiff and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE and Burlington Northern Santa Fe Railroad Company, Defendants and Appellees, and the Counties of Beadle, Brown, Clark, Codington, Corson, Custer, Day, Edmunds, Grant, Hamlin, Kingsbury, Lake, Marshall, Minnehaha, Perkins, Roberts, and Walworth, political subdivisions, for themselves and on behalf of all municipalities, school districts, townships and any and all other public taxing districts and governmental subdivisions located therein, Defendants.

Supreme Court of South Dakota.

Decided October 27, 1999.

Attorney(s) appearing for the Case

James Sword, Fall River County State's Attorney, Hot Springs, South Dakota, for plaintiff and appellant Fall River County.

Mark Barnett, Attorney General, David D. Wiest, Assistant Attorney General, Pierre, South Dakota, for defendant and appellee South Dakota Department of Revenue.

Mark F. Marshall, Johnson, Heidepriem, Miner, Marlow & Janklow, Sioux Falls, South Dakota, Richard A. Malm, Dickinson, Mackaman, Tyler & Hagen, Des Moines, Iowa, for defendant and appellee Burlington Northern Santa Fe Railroad Company.

SABERS, J.

[¶ 1.] Fall River County (County) appeals the 1997 tax assessment of Burlington Northern & Santa Fe Railway Company (BNSF) by the South Dakota Department of Revenue (DOR). We affirm.

FACTS

[¶ 2.] BNSF is an interstate railroad company which is the entity being evaluated for tax purposes herein. BNSF was created on December 31, 1996 by merging Burlington Northern Railroad...

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