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Legal Opinion

In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.

South Dakota Supreme Court

Decided June 4, 1997No. 19863PublishedCited by 26 opinions

1Opinion of the Court

AMUNDSON, Justice.

[¶ 1] Pennington County (County) appeals the circuit court’s determination that Black Hills Legal Services (BHLS) is exempt from property taxation. We reverse.

FACTS AND PROCEDURAL HISTORY

[¶ 2] BHLS is a nonprofit corporation with tax-exempt status under § 501(c)(3) of the Internal Revenue Code. Its purpose is to serve the legal needs of persons with low incomes residing in Pennington, Butte, Lawrence, Meade, Fall River, and Custer Counties in the State of South Dakota.

[¶ 3] Since April 1, 1991, BHLS has occupied and leased property located in Rapid City, Pennington County,…

2Cases cited13 opinions

  1. Rogers v. Allied Mutual Insurance Co.South Dakota Supreme Court · 1994
  2. Nilson v. Clay CountySouth Dakota Supreme Court · 1995
  3. Hendrix v. Graham Tire Co.South Dakota Supreme Court · 1994
  4. Nelson v. School Board of the Hill City School District No. 51-2South Dakota Supreme Court · 1990
  5. In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997

8 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Satellite Cable Services, Inc. v. Northern Electric Cooperative, Inc.South Dakota Supreme Court · 1998
  2. Yankton Ethanol, Inc. v. Vironment, Inc.South Dakota Supreme Court · 1999
  3. Weins v. SporlederSouth Dakota Supreme Court · 2000
  4. Citibank, N.A. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
  5. Unruh v. Davison CountySouth Dakota Supreme Court · 2008

21 more not listed; retrieve them via the Exa API.

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