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  5. 475 N.W.2d 140 (1991)
 

LUTHERANS OUTDOORS v. BD. OF EQUALIZATION

Nos. 17045, 17067.

475 N.W.2d 140 (1991)

LUTHERANS OUTDOORS IN SOUTH DAKOTA, INC., Plaintiff and Appellee, v. SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Defendant and Appellee, and Custer County, South Dakota, Intervenor and Appellant.

Supreme Court of South Dakota.

Decided August 28, 1991.

Rehearing Denied October 2, 1991.

Attorney(s) appearing for the Case

Glen H. Johnson and Robert J. Griggs, Banks, Johnson, Johnson, Colbath & Huffman, Rapid City, for plaintiff and appellee, Lutherans Outdoors.

Roger Tellinghuisen, Atty. Gen., John Dewell and David D. Wiest, Asst. Attys. Gen., South Dakota Dept. of Revenue, Pierre, for defendant and appellee, State Bd. of Equalization.

Patrick M. Ginsbach and Jane M. Farrell, Farrell, Farrell & Ginsbach, Hot Springs, for intervenor and appellant.

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...

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