AM. LEGION HOME ASSN. v. PENNINGTON COUNTY

#28549, #28595.

919 N.W.2d 346 (2018)

2018 S.D. 72

AMERICAN LEGION HOME ASSOCIATION POST 22, Petitioner and Appellee, v. PENNINGTON COUNTY, South Dakota, Respondent and Appellant.

Supreme Court of South Dakota.

OPINION FILED October 10, 2018.


Attorney(s) appearing for the Case

RODNEY W. SCHLAUGER , ALLEN G. NELSON , Bangs, McCullen, Butler, Foye and Simmons, LLP, Rapid City, South Dakota, Attorneys for petitioner and appellee.

MICHAELE SANDERS HOFMANN , Civil Deputy State's Attorney, Office of the Pennington County, State's Attorney, Rapid City, South Dakota, Attorneys for respondent and appellant.


[¶ 1.] The Pennington County Board of Equalization established an exemption of 32% for the 2017 tax year on real property owned by American Legion Home Association Post 22 (American Legion). American Legion filed an administrative appeal claiming it used the property exclusively for benevolent purposes; therefore, the real...

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