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RIVERVIEW PROP. v. BD. OF EQUALIZATION

Nos. 16328, 16329.

439 N.W.2d 820 (1989)

In the Matter of the Tax Assessment and Valuation of the Property of Riverview Properties, Ltd., d/b/a Yankton Inn, f/d/b/a Sheraton Yankton, Located in Yankton, Yankton County, South Dakota. (1985, 1986 and 1987 Assessments). RIVERVIEW PROPERTIES, LTD., d/b/a Yankton Inn, Appellant, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Appellee. RIVERVIEW PROPERTIES, LTD., d/b/a Yankton Inn, f/d/b/a Sheraton Yankton, Plaintiff and Appellant, v. Irene KILLIAN, Yankton County Treasurer, Defendant and Appellee.

Supreme Court of South Dakota.

Decided April 26, 1989.

Attorney(s) appearing for the Case

Charles Schroyer of Schmidt, Schroyer, Colwill & Barnett, Pierre, for plaintiff and appellant.

John Dewell, Asst. Atty. Gen., Pierre, for appellee South Dakota State Board of Equalization; Roger A. Tellinghuisen, Atty. Gen., Pierre, on brief.

Craig A. Kennedy, Yankton County State's Atty., Yankton, for appellee Irene Killian.

MILLER, Justice.

In this real estate tax assessment appeal, we affirm the trial court and hold that (1) the circuit court, in tax assessment proceedings, has no jurisdiction or authority to order a county to pay a tax refund, and (2) summary judgment in favor of the county was proper because the taxpayer failed to pursue the proper statutory remedy.

FACTS

Riverview Properties (Riverview) is the owner of...

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