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#24704-rev & rem-JKK

2008 SD 24

IN THE SUPREME COURT
OF THE
STATE OF SOUTH DAKOTA

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METROPOLITAN LIFE INSURANCE
COMPANY; METROPOLITAN INSURANCE
AND ANNUITY COMPANY; NEW ENGLAND
LIFE INSURANCE COMPANY; METLIFE
INVESTORS USA INSURANCE COMPANY;
GENERAL AMERICAN LIFE INSURANCE
COMPANY; PARAGON LIFE INSURANCE
COMPANY; METLIFE INVESTORS
INSURANCE COMPANY; METROPOLITAN
PROPERTY AND CASUALTY INSURANCE
COMPANY; METROPOLITAN GROUP
PROPERTY AND CASUALTY INSURANCE
COMPANY; ECONOMY PREMIER
ASSURANCE COMPANY; METROPOLITAN
TOWER LIFE INSURANCE COMPANY; AND
METROPOLITAN DIRECT PROPERTY AND
CASUALTY INSURANCE COMPANY,  Plaintiffs and Appellees,
v.
PAUL KINSMAN, Secretary, South Dakota
Department of Revenue; MERLE SCHEIBER,
Director, Division of Insurance; and the STATE
OF SOUTH DAKOTA,     Defendants and Appellants.

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APPEAL FROM THE CIRCUIT COURT OF
THE SIXTH JUDICIAL CIRCUIT
HUGHES COUNTY, SOUTH DAKOTA

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HONORABLE RODNEY J. STEELE
Judge (Retired)

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ARGUED ON FEBRUARY 13, 2008

       OPINION FILED 03/26/08


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RONALD G. SCHMIDT of
Schmidt, Schroyer, Moreno,
  Lee & Bachand      Attorneys for plaintiffs
Rapid City, South Dakota     and appellees.

TIMOTHY M. GEBHART
ERIC R. JOHNSON of
Davenport, Evans, Hurwitz
  and Smith       Attorneys for defendants
Sioux Falls, South Dakota    and appellants.


#24704
KONENKAMP, Justice
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South Dakota Law