In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding non-exempt entity leasing to exempt entity not eligible for exemption
• “[T]he legislative intent [is] to tax otherwise exempt property when it is leased to nonexempt entities for the required term.”

Source: CourtListener parenthetical corpus (CC0).