U.S. Bank National Assoc. v. S.D. Dept of Revenue

#29338-a-MES

2022 S.D. 59

IN THE SUPREME COURT OF THE STATE OF SOUTH DAKOTA **** U.S. BANK NATIONAL ASSOCIATION, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee. **** APPEAL FROM THE CIRCUIT COURT OF THE SIXTH JUDICIAL CIRCUIT HUGHES COUNTY, SOUTH DAKOTA **** THE HONORABLE BOBBI J. RANK Judge **** CRAIG B. FIELDS NICOLE L. JOHNSON of Blank Rome LLP New York, New York JUSTIN L. BELL of May, Adam, Gerdes & Thompson LLP Pierre, South Dakota Attorneys for appellant. JOHN T. RICHTER of South Dakota Department of Revenue Pierre, South Dakota Attorneys for appellee. **** ARGUED FEBRUARY 16,…