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WINGS AS EAGLES MIN. v. OGLALA LAKOTA CTY.

#29280.

955 N.W.2d 398 (2021)

2021 S.D. 8

WINGS AS EAGLES MINISTRIES, INC., Petitioner and Appellant, v. OGLALA LAKOTA COUNTY, Respondent and Appellee.

Supreme Court of South Dakota.

OPINION FILED February 10, 2021.

Attorney(s) appearing for the Case

TERRY L. PECHOTA , Rapid City, South Dakota, Attorney for petitioner and appellant.

BRIAN T. AHRENDT , Oglala Lakota County, State's Attorney, Hot Springs, South Dakota, Attorneys for respondent and appellee.

[¶1.] Wings as Eagles Ministries, Inc. (Wings) applied for property tax exempt status for the 2014 and 2015 tax years, payable in 2015 and 2016 respectively. Both applications were denied and became final determinations of the property's exempt status for the affected years. Wings subsequently filed a petition with the Oglala...

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