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IN RE FARMER APPEAL

No. 8604.

325 P.2d 278 (1958)

In the Matter of the Appeal of R. M. FARMER from the Board of Equallzation of Bannock County, and Order of State Tax Commission. R. M. FARMER, Plaintiff-Appellant, v. STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho.

Rehearing Denied May 27, 1958.

Attorney(s) appearing for the Case

Johnson & Olson, Pocatello, for appellant.

Graydon W. Smith, Atty. Gen., Elbert E. Gass, Edward J. Aschenbrener, Asst. Attys. Gen., P. A. McDermott, Asst. Pros. Atty., Hugh C. Maguire, Jr., Pros. Atty., Pocatello, for respondent.

KEETON, Chief Justice.

Appellant R. M. Farmer, hereinafter referred to as plaintiff, owns property in Pocatello, described as Lots 14 and 15, and the N. 5 ft. of Lot 17, and Lots 18, 19 and 20, Block 467, Pocatello Townsite. For the year 1956, for taxation purposes, improvements located on this property were assessed at $11,446. Plaintiff protested the assessment before the Board of County Commissioners, sitting as a Board of Equalization, which affirmed the assessment...

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