Legal Opinion
Lutherans Outdoors in South Dakota, Inc. v. South Dakota State Board of Equalization
South Dakota Supreme Court
Decided August 28, 1991No. 17045, 17067PublishedCited by 9 opinions
1Opinion of the Court
SABERS, Justice.
County appeals decision of circuit court reversing in part County’s property tax assessment against a religious society which cross-appeals.
Facts
Lutherans Outdoors (Lutheran) is a nonprofit corporation associated with the South Dakota Synod of the Evangelical Lutheran Church of America (Church). Lutheran owns and operates two church camps of between 150 and 200 acres apiece in Custer County (County). One is named Outlaw Ranch (Outlaw) and the other is Atlantic Mountain Ranch (Atlantic Mountain).
Outlaw is a multi-purpose, year-round facility whose uses include family and youth…
2Cases cited13 opinions
- Johnson v. John Deere Co.South Dakota Supreme Court · 1981
- Oahe Conservancy Subdistrict v. JanklowSouth Dakota Supreme Court · 1981
- In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
- National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
- Wood v. WaggonerSouth Dakota Supreme Court · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
- Loyal Order of Moose Lodge 1137 v. Pennington CountySouth Dakota Supreme Court · 1997
- Sioux Valley Hospital Ass'n v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1994
- First Baptist Church of San Antonio v. Bexar County Appraisal Review BoardTexas Supreme Court · 1992
- First Baptist Church of San Antonio v. Bexar County Appraisal Review BoardTexas Supreme Court · 1992
4 more not listed; retrieve them via the Exa API.