Harold TELKAMP and Edward Telkamp, Trustee, Appellees, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Appellant. No. 18035.Supreme Court of South Dakota.Argued February 9, 1993. Decided April 27, 1994. Rehearing Denied May 25, 1994. Appeal from the Circuit Court, Third Judicial Circuit, Brookings County, Jay H. Tapken, J. Page 690 Mark Barnett, Atty. Gen., David D. […]