Opinion ID: 1913200
Heading Depth: 2
Heading Rank: 3

Heading: Calculations are to be based upon statutory use.

Text: Board insists that because 75% of those using the facility did not have a pre-existing health problem or physician referral, 75% of the remaining square footage is taxable. In Lutherans Outdoors, 475 N.W.2d at 146, we held, under SDCL 10-4-12, the extent of exemption of a church camp did not depend on the percentage of religious society members among those who made use of the facility. We decline to make similar calculations here. Under SDCL 10-4-12, the extent of the exemption for a mixed use facility depends on the percentage of time the facility is used for [tax-exempt] purposes. Lutherans Outdoors, 475 N.W.2d at 146 (original emphasis). Those areas that are exempt for primarily health care purposes remain exempt providing they are used in that manner.