EDGEMONT SCH. DIST. 23-1 v. DEPT. OF REV.

No. 20572.

593 N.W.2d 36 (1999)

1999 SD 48

EDGEMONT SCHOOL DISTRICT 23-1, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Burlington Northern Railroad Co., and Counties of Beadle, Brown, Clark, Codington, Corson, Custer, Day, Edmunds, Grant, Hamlin, Kingsbury, Lake, Marshall, Minnehaha, Perkins, Roberts, Walworth, Political Subdivisions, For Themselves and on Behalf of All Municipalities, School Districts, Townships and All Other Public Taxing Districts and Governmental Subdivisions Located Therein, Appellees. Fall River County, Appellant, v. South Dakota Department of Revenue, Burlington Northern Railroad Company, and the Counties of Beadle, Brown, Clark, Codington, Corson, Custer, Day, Edmunds, Grant, Hamlin, Kingsbury, Lake, Marshall, Minnehaha, Perkins, Roberts, Walworth, Political Subdivisions, For Themselves and on Behalf of All Municipalities, School Districts, Townships and All Other Public Taxing Districts and Governmental Subdivisions Located Therein, Appellees.

Supreme Court of South Dakota.

Decided April 14, 1999.


Attorney(s) appearing for the Case

Richard A. Pluimer, P.C., Belle Fourche, SD, for appellant, Edgemont School District 23-1.

Patrick M. Ginsbach, Fall River County State's Attorney, Hot Springs, SD, for appellant, Fall River County.

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

Mark F. Marshall of Johnson, Heidepriem, Miner, Marlow and Janklow, Sioux Falls, SD, and Richard A. Malm of Dickinson, Mackaman, Tyler & Hagen, P.C., Des Moines, IA, for appellee, Burlington Northern Railroad Company.


SABERS, J.

[¶ 1.] Edgemont School District (District) and Fall River County (County) appeal a partial summary judgment that SDCL 10-28-16 mandates distribution of a railroad's statewide value to counties on a pro rata per mile of track basis. We affirm.

FACTS

[¶ 2.] Burlington Northern Railroad (BNRR) is an interstate railroad which owns operating property in several counties in South Dakota. Its operating property within South Dakota is...

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