Lemmon Ind. Sch. Dist. v. Rowbotham

• Decision Date: 28 October 1925
• Docket Number: 6026
• Citation: Lemmon Ind. Sch. Dist. v. Rowbotham, 48 S.D. 641, 205 N.W. 706 (S.D. 1925)
• Parties: LEMMON INDEPENDENT SCHOOL DISTRICT NO. 1, Appellant, v. KENT ROWBOTHAM, Perkins County County Auditor, Defendant and respondent.
• Court: South Dakota Supreme Court

48 S.D. 641

205 N.W. 706

LEMMON INDEPENDENT SCHOOL DISTRICT NO. 1, Appellant,

v.

KENT ROWBOTHAM, Perkins County County Auditor, Defendant and respondent. South Dakota Supreme Court Appeal from Circuit Court, Perkins County, SD Hon. W. F. Eddy, Judge #6026--Reversed C. G. Carrell, Lemmon, SD Attorney for Appellant. C. M. Parsons, Bison, SD Attorney for Respondent. Opinion filed October 28, 1925

BURCH, C.

Lemmon independent school district No. 1, of Perkins county, S. D., was organized in August, 1908, containing the town of Lemmon and a considerable territory lying without the corporate limits of said town. The town was later incorporated as a city. In March, 1914, the city of Lemmon changed its form of government to the commission form, pursuant to chapter 119, S. L. 1913. After this, and until 1918, the county auditor seems to have treated the said independent school district in all respects the same as though no change in form of government had been made, but in 1918 and thereafter the county auditor refused to spread the school tax levy and assessment over the entire taxable property within the boundaries and limits of said school district, but confined the levy and assessment of the taxable property of the school district to the property within the boundaries and limits of the city, claiming that under the act authorizing the incorporation of the city under commission form of government the limits of the school district were restricted and limited to the boundaries of the city and that upon the adoption of the commission form of government all outlying territory of the district was excluded and ceased to be a part of the school district.

This action is in mandamus against the defendant, as county auditor of Perkins county, to compel him to spread the tax levy and assessment upon all taxable property within the original boundary lines of the said school district, irrespective of whether or not such territory lies within or without the boundary lines of the city. The facts were all stipulated, with this further stipulation:

"That the only dispute or difference between the parties to this action is whether or not the city of Lemmon, S. D., by virtue of its action in adopting the city commission form of government under chapter No. 119 of the Session Laws of the state of South Dakota for the year 1913, as herein stated, by such action cut off and detached all of the territory within the limits of the Lermnon independent school district No. 1, as originally organized, lying outside of the corporate limits of the city of Lemmon, S. D."

Section 7532, R. C. 1919, provides:

"Any territory, having within its boundaries any city or incorporated town, heretofore organized for school purposes under or by operation of any special or general law, and any such territory hereafter organized for school purposes shall be known as an independent school district, the boundaries of which may or may not coincide with the boundaries of the city or town therein such district shall constitute a public corporation, and shall be governed by the provisions of this chapter; and every school corporation existing and operating, when this code takes effect, as an independent school district, though there be no city or town within its boundaries, shall continue as such and be governed by the provisions of this chapter until changed in some manner authorized by law."

Prior to this enactment we held that cities and towns might be incorporated for school purposes embracing more territory than that within the city or town limits as organized for municipal purposes. Viland v. Board of Education of Independent School District of Veblen, 161 N.W. 810. We also held in Ind. School Dist. of Alexandria v. Ind. School Dist, No. 2, Wayne Typ., 152 N.W. 706, that an independent school district was a body corporate distinct from the city. And in Sanders v. Ind. School Dist....