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  5. 563 N.W.2d 429 (1997)
 

APPEAL OF BHLS

No. 19863.

563 N.W.2d 429 (1997)

1997 SD 64

In the Matter of the Appeal of the Denial of the REAL ESTATE TAX EXEMPTION FOR BLACK HILLS LEGAL SERVICES, INC.

Supreme Court of South Dakota.

Decided June 4, 1997.

Attorney(s) appearing for the Case

Ronald D. Buskerud, Deputy State's Attorney, Pennington County, Rapid City, for appellant Pennington County Board of Equalization.

Carol A. Pahlke, Black Hills Legal Services, Inc., Rapid City, for appellee Black Hills Legal Services.

AMUNDSON, Justice.

[¶ 1] Pennington County (County) appeals the circuit court's determination that Black Hills Legal Services (BHLS) is exempt from property taxation. We reverse.

FACTS AND PROCEDURAL HISTORY

[¶ 2] BHLS is a nonprofit corporation with tax-exempt status under § 501(c)(3) of the Internal Revenue Code. Its purpose is to serve the legal needs of persons with low incomes residing in Pennington, Butte, Lawrence, Meade, Fall...

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