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METROPOLITAN LIFE INS. CO. v. KINSMAN

No. 25085.

768 N.W.2d 540 (2009)

2009 SD 53

METROPOLITAN LIFE INSURANCE COMPANY; Metropolitan Insurance & Annuity Company; New England Life Insurance Company; MetLife Investors USA Insurance Company; General American Life Insurance Company; Paragon Life Insurance Company; MetLife Investors Insurance Company; Metropolitan Property & Casualty Insurance Company; Metropolitan Group Property & Casualty Company; Economy Premier Assurance Company; and Metropolitan Direct Property & Casualty Insurance Company, Plaintiffs and Appellants, v. Paul KINSMAN, Secretary of the South Dakota Department of Revenue and Regulation; Merle Scheiber, Director of the South Dakota Division of Insurance and the State of South Dakota, Defendants and Appellees.

Supreme Court of South Dakota.

Decided July 1, 2009.

Attorney(s) appearing for the Case

Ronald G. Schmidt of Schmidt, Schroyer, Moreno, Lee & Bachand, P.C., Rapid City, SD, for plaintiffs and appellants.

Timothy M. Gebhart of Davenport, Evans, Hurwitz and Smith, L.L.P., Sioux Falls, SD, for defendants and appellees.

GILBERTSON, Chief Justice.

[¶ 1.] In early 1981, Metropolitan Life and other foreign insurance companies (collectively MetLife) notified the South Dakota Department of Revenue and Regulation that they believed that certain provisions of the tax code were unconstitutional and that they were paying these taxes in protest. At an administrative hearing on this matter, MetLife's claims were found to be barred due to its failure to comply with procedural notice requirements...

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