[DOWNLOAD] "City Sioux Falls v. St. Bd. Equalization" by Supreme Court of South Dakota * Book PDF Kindle ePub Free
eBook details
- Title: City Sioux Falls v. St. Bd. Equalization
- Author : Supreme Court of South Dakota
- Release Date : January 09, 1973
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
DOYLE, Justice. This action involves separate appeals by the City of Sioux Falls, Sioux Falls Independent School District #1, and Minnehaha County to the Circuit Court of Minnehaha County from the action of the State Board of Equalization determining the valuation of property of certain utilities and equalizing their tax assessments. Notice of appeal to the Circuit Court, Minnehaha County, was served on respondents and filed October 27, 1971. By stipulation and order thereon, Northern States Power Company was permitted to intervene. Respondents and intervenor moved to dismiss the appeal on the grounds that the appellants had no standing to appeal the action of the State Board of Equalization in that they are not persons aggrieved with relation to the assessment of their property nor with reference to property owned or controlled by any of them, and that said taxing districts or political subdivisions were not parties to the proceedings on the administrative level. The motion was granted and this appeal resulted.
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