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BOISE COMMUNITY HOTEL v. BOARD OF EQUALIZATION

Nos. 9271, 9272.

391 P.2d 840 (1964)

BOISE COMMUNITY HOTEL, INC., Plaintiff-Appellant, v. BOARD OF EQUALIZATION, ADA COUNTY, State of Idaho, Defendant-Respondent. CASCADE EQUIPMENT CORPORATION, Plaintiff-Appellant, v. BOARD OF EQUALIZATION, ADA COUNTY, State of Idaho, Defendant-Respondent.

Supreme Court of Idaho.

April 24, 1964.

Attorney(s) appearing for the Case

Richards, Haga & Eberle, Boise, for appellants.

Allan G. Shepard, Atty. Gen., and J. N. Leggat, Boise, for respondent.

TAYLOR, Justice.

Each of the plaintiffs (appellants) in separate proceedings petitioned the board of equalization of Ada county for a reduction in the value placed upon their respective properties for tax purposes by the assessor of Ada county for the year 1958. The petitions were denied by the board of equalization and the parties appealed to the state tax commission, and that commission, after hearings, affirmed the orders of the county board of equalization. The...

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