Rushmore Shadows, LLC v. Pennington County Board of Equalization

ZINTER, Justice.

[¶ 1.] Rushmore Shadows uses fourteen “recreational park trailers” as cabins in a campground it operates. 1 Pennington County (the County) assessed the cabins as real property for ad valorem taxation purposes, and Rushmore Shadows appealed. On cross-motions for summary judgment, the circuit court reversed, concluding that the cabins were not taxable under SDCL 10-4-2. We reverse.

Facts and Procedural History

[¶ 2.] The parties stipulated to the facts. Rushmore Shadows is the owner of fourteen recreational park trailers that are used as cabins for lodging. The cabins are located…