Court Opinion

ID: 9718458
Source: CourtListenerOpinion
Date Created: 2023-08-26 07:24:26.956411+00
Date Added: 2024-06-11T18:23:59.415300
License: Public Domain

SABERS, Justice
(dissenting).
[¶ 34.] I join the first two paragraphs of Chief Justice Miller’s dissent. In Agar I, this court reversed the circuit court’s dismissal of the taxpayers’ claim for declaratory relief. Now the majority reverses the circuit court for following our direction that a declaratory judgment was appropriate and warranted. This is absurd, and contrary to the doctrine of “law of the case.” It is also contrary to the doctrine of “stare decisis.” In Agar I, the majority wrote, in response to Justice Wuest’s dissent, that a declaratory judgment action was supported, at least in part, by the fact that two of the taxpayers paid the tax in full prior to the filing of their action. 527 N.W.2d at 287.
[¶ 35.] Here, Appellees’ brief states that all of the named taxpayers have now paid the tax in full. “Denying these taxpayers the option of pursuing their declaratory challenge is contrary to the holding in [Arneson v. Baker, 76 S.D. 262, 77 N.W.2d 325 (1956)].” Id. The majority attempts to distinguish Ameson by stating “the issue was limited to the legality of the tax and not the question of refunds.” ¶ 16, supra. This ignores the express mention of the possibility of a refund as part of the declaratory judgment:
The tax here involved was, in fact, paid by the plaintiffs, with the court approved provision for ultimate disposition of the disputed portion according to the judgment of the trial court.
76 S.D. at 264, 77 N.W.2d at 326 (emphasis added). If that is not a reference to a “question of refunds,” then what is? The majority opinion fails to observe stare decisis and the law of the case.
[¶ 36.] I also dissent regarding the majority’s failure to reach Issue 1, whether Agar School District was operating a high school within the boundaries of the district on July 1,1993.
[¶ 37.] As a practical matter, I do not think a high school can be “operated” in the absence of a student body. Cf. Concerned Citizens for the Pres. of Ind. Sch. Dist. No. 712 v. Mountain Iron-Buhl Ind. Sch. Dist. No. 712, 431 N.W.2d 601, 604 (Minn.Ct.App.1988):
*326Here, all but 20 students left the Mountain Iron building. The 20 students who remain spend only partial days at the Mountain Iron facility. No students replaced the “transferred” students. There is no full curriculum and few activities. The doors of the school may be open, but for all practical purposes, the building does not exist as a school.
In the present case, the proposed school had only an expectancy of any enrollment; it had no students in attendance and only three students even contemplating enrolling.
[¶ 38.] As a legal matter, Agar High School was not accredited and had not sought accreditation as of July 1, 1993. Furthermore, no on-site review7 for minimum accreditation standards was conducted prior to that date. See ARSD 24:03:02:02, which at all times relevant8 provided:
When minimum accreditation standards are met, the division shall issue a certificate of accreditation for four years effective July 1 following the on-site review.
(Emphasis added). Therefore, the earliest the school could have become accredited was July 1, 1994. I would reverse the circuit court on this issue, and thus also reverse the refund.

. The only review timely conducted was relevant only to the K-8 program.

. This section was repealed effective July 1, 1995. 1995 S.D. Laws, ch. 86, § 2.