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Legal Opinion

Sioux Valley Hospital Ass'n v. South Dakota State Board of Equalization

South Dakota Supreme Court

Decided March 16, 1994No. 17993PublishedCited by 7 opinions

1Opinion of the Court

HENDERSON, Justice.

PROCEDURAL HISTORY/ISSUES

This matter arises from the 1989 reassessment of the Wellness Center (Center) at Sioux Valley Hospital (Hospital) in Sioux Falls whereby the Minnehaha County Board of Equalization denied the Center its previous full property tax exemption. After the State Board of Equalization (Board) sustained the decision, Hospital appealed and Minnehaha County intervened.

Following a May 1991 trial, the trial court declared the Center to be 93% tax-exempt for the years 1989, 1990, and 1991. Board appeals raising the following issues:

I. Did the trial court place…

2Cases cited18 opinions

  1. In Re Estate of HobelsbergerSouth Dakota Supreme Court · 1970
  2. Hartpence v. Youth Forestry CampSouth Dakota Supreme Court · 1982
  3. Simpson v. TobinSouth Dakota Supreme Court · 1985
  4. Matter of Adoption of BaadeSouth Dakota Supreme Court · 1990
  5. In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989

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

3Cited by7 opinions

  1. Gilkyson v. Wheelchair Express, Inc.South Dakota Supreme Court · 1998
  2. Loyal Order of Moose Lodge 1137 v. Pennington CountySouth Dakota Supreme Court · 1997
  3. Milligan v. WaldoSouth Dakota Supreme Court · 2001
  4. Standing Rock Sioux Tribe v. JanklowDistrict Court, D. South Dakota · 2000
  5. US Ex Rel. Cheyenne River Sioux v. South DakotaDistrict Court, D. South Dakota · 2000

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

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