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ABBOT v. STATE TAX COMMISSION

No. 9358.

398 P.2d 221 (1965)

Appeal of Cody ABBOT et al., all residents of the Lewiston Orchards, from an Order of the County Board of Equalization of Nez Perce County, Idaho, Plaintiffs-Appellants, v. State of Idaho STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho.

January 12, 1965.

Attorney(s) appearing for the Case

Rapaich & Knutson, Lewiston, for appellants.

Allan G. Shepard, Atty. Gen., and M. Allyn Dingel, Jr., Asst. Atty. Gen., Boise, for respondent.

KNUDSON, Justice.

Appellants are owners of land located in the Lewiston Orchards Irrigation District, Nez Perce County, Idaho. By this proceeding appellants challenge the validity of the classification and assessed valuation placed on their properties for the year 1956. This is an appeal from an order of the district court affirming an order of the State Tax Commission of this state wherein it was held that appellants' properties were properly classified and assessed...

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