NANCY THIELEN SCHOOL OF PIANO v. STATE

No. 17585.

486 N.W.2d 32 (1992)

NANCY THIELEN SCHOOL OF PIANO, Appellant, v. STATE BOARD OF EQUALIZATION, Appellee, and Department of Revenue.

Supreme Court of South Dakota.

Decided June 3, 1992.


Attorney(s) appearing for the Case

Wayne F. Gilbert, Johnson, Huffman P.C., Rapid City, for appellant.

Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for appellee.


WUEST, Justice.

Nancy Thielen School of Piano appeals the circuit court's dismissal of its appeal from a decision of the South Dakota State Board of Equalization.

FACTS

Nancy Thielen filed an application for tax exempt status for her school, the Nancy Thielen School of Piano (hereinafter "Thielen"). The Pennington County Director of Equalization recommended denial of the application to the Pennington County Board of Equalization.

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