South Dakota Supreme Court April 3, 2002, None (Associated School Boards of South Dakota, Inc. v. Hughes County)

GILBERTSON, Chief Justice.

[¶ 1.] The Associated School Boards of South Dakota, Inc., (ASBSD) appeals the tax assessed by Hughes County (County) on ASBSD’s new building at 306 East Capitol Avenue, Pierre, South Dakota. ASBSD claims that it is entitled to exempt status for more than 42.