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SIOUX VALLEY HOSP. ASS'N v. STATE

No. 18546.

519 N.W.2d 334 (1994)

SIOUX VALLEY HOSPITAL ASSOCIATION, a South Dakota Non-Profit Corporation, Plaintiff and Appellant, v. STATE of South Dakota, The South Dakota Department of Transportation and G. Homer Harding, the Treasurer of the State of South Dakota, Defendants and Appellees.

Supreme Court of South Dakota.

Decided July 13, 1994.

Attorney(s) appearing for the Case

Michael A. Hauck, Davenport, Evans, Hurwitz and Smith, Sioux Falls, for appellant.

Mark Barnett, Atty. Gen., Camron D. Hoseck, Asst. Atty. Gen., Pierre, for appellees.

HENDERSON, 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...

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