Sioux Valley Hospital Ass'n v. State

*335HENDERSON, Justice.

PROCEDURAL HISTORY/ISSUE

Sioux Valley Hospital Association commenced this action against the State of South Dakota to receive refund of an aircraft registration tax paid under protest in 1992. The parties stipulated that no material facts were at issue and both motioned for summary judgment. Following oral arguments, State prevailed on summary judgment. Sioux Valley appeals the trial court’s ruling which denied the refund and exemption. Holding that the trial court properly construed the statute in question determining the tax was due, we affirm.

FACTS

Sioux Valley is a…