Legal Opinion
South Dakota Education Association v. Dromey
South Dakota Supreme Court
Decided July 29, 1971No. File 10823PublishedCited by 11 opinions
1Opinion of the Court
BANDY, Judge.*
Pursuant to the requirements of SDCL 10-4-15 the South Dakota Education Association, a corporation, made application claiming tax exempt status for its property in Pierre, Hughes County, South Dakota. Upon recommendation of the Director of Taxation of that county the Board of County Commissioners, sitting as the County Board of Equalization, denied the application. On appeal the State Board of Equalization affirmed the Hughes County Board. The matter was appealed to the Circuit Court of Hughes County which, after hearing, found the property to be subject to taxation. The present…
2Cases cited5 opinions
- In Re Estate of HobelsbergerSouth Dakota Supreme Court · 1970
- Massachusetts Medical Society v. Assessors of BostonMassachusetts Supreme Judicial Court · 1960
- National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
- State ex rel. Eveland v. EricksonSouth Dakota Supreme Court · 1921
- South Dakota State Medical Association v. JonesSouth Dakota Supreme Court · 1966
3Cited by11 opinions
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
- In Re the Appeal From the Refusal of the State Board of Equalization to Hear the Appeal of the Lake Poinsett Area Development Ass'nSouth Dakota Supreme Court · 1983
- Loyal Order of Moose Lodge 1137 v. Pennington CountySouth Dakota Supreme Court · 1997
- Lutherans Outdoors in South Dakota, Inc. v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1991
- Sioux Valley Hospital Ass'n v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1994
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