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FREEMAN COMMUNITY v. HUTCHINSON COUNTY

No. 21656.

633 N.W.2d 179 (2001)

2001 SD 112

FREEMAN COMMUNITY HOSPITAL AND NURSING HOME, Appellant, v. HUTCHINSON COUNTY; Jerome Hoff, Auditor; Donna Zeeb, Director of Equalization; Scott Schleske, Commissioner; Gillas Stern, Commissioner, Russell A. Leonard, Commissioner, et al., Appellees.

Supreme Court of South Dakota.

Decided August 22, 2001.

Rehearing Denied September 11, 2001.

Attorney(s) appearing for the Case

Jeremiah D. Murphy, Jeffrey C. Clapper of Boyce, Murphy, McDowell & Greenfield, Sioux Falls, SD; Don A. Bierle of Bierle & Michels, Yankton, SD, Attorneys for appellant.

Timothy R. Whalen, Lake Andes, SD, Attorneys for appellees.

Lisa Z. Rothschadl, Hutchinson County State's Attorney, Tyndall, SD, Attorney pro tem.

MILLER, Chief Justice

[¶ 1.] In this appeal we hold that a congregate living facility owned and operated by a community hospital is entitled to tax-exempt status.

FACTS

[¶ 2.] In 1996, Freeman Community Hospital and Nursing Home (Hospital), a 501(c)(3) non-profit organization which is licensed under SDCL 34-12, built a ten-unit living facility in Freeman, South Dakota. The facility, known as Walnut Street Village (WSV), is located one-half...

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