Salvation Army v. Barnett

Whether the real property which appellant Salvation Army occupied during'all of 1961 and to which it re ceived a deed on December 27, 1961, is subject to the 1961 taxes is involved in this appeal. There is no dispute appellant is a charitable, benevolent or religious society described in Section 6, Article XI of the South Dakota Constitution and SDC 57.0311 and. entitled to an abatement of the 1961 tax had it been owner for the complete calendar year.

While property sold to a tax exempt organization eventually becomes exempt from future taxes, the courts disagree as to the time when it must be…