Legal Opinion
Alpha Gamma Zeta House Assoc. v. Clay County Board of Equalization
South Dakota Supreme Court
Decided August 26, 1998No. 20065PublishedCited by 2 opinions
1Opinion of the Court
LIEBERMAN, Circuit Judge.
[¶ 1.] Alpha Gamma Zeta House Association, et al., (collectively referred to as House Corporations) contest their real estate tax status as determined by the Clay County Board of Equalization. In 1996, the House Corporations filed applications for tax exempt status from Clay County real property taxes. At a subsequent hearing, the Board of Equalization held that their properties were taxable. The House Corporations appealed to the circuit court which upheld the decision of the Board of Equalization. We affirm.
FACTS
[¶ 2.] The House Corporations are the record owners of…
2Cases cited7 opinions
- Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.South Dakota Supreme Court · 1997
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
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3Cited by2 opinions
- Associated School Boards of South Dakota, Inc. v. Hughes CountySouth Dakota Supreme Court · 2002
- Alpha Gamma Zeta Assoc. v. Clay Co. Bd. of Eq..South Dakota Supreme Court · 1998