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WAGERS v. NICHOL

No. 10351.

479 P.2d 775 (1970)

94 Idaho 6

Leonard D. WAGERS, Marlin Paine, Bruce C. Bartlett, James G. Nafsinger and Donald Newbill, as Trustees of School District No. 139, and individually as residents and taxpayers of Canyon County, Idaho, Plaintiffs-Appellants and Cross-Respondents, v. Fred K. NICHOL, C.M. Van Slyke and Ira L. Craven, Individually, and as the Commissioners of Canyon County, Idaho, and Board of Equalization of Canyon County, Idaho, Defendants-Respondents and Cross-Appellants, v. AMALGAMATED SUGAR COMPANY, a corporation, Defendant-Intervenor and Cross-Appellant.

Supreme Court of Idaho.

December 30, 1970.

Attorney(s) appearing for the Case

Smith, Miller & Weston, Caldwell, for plaintiffs-appellants and cross-respondents.

Earl E. Reed, Nampa, and Ray, Quinney & Nebeker, Salt Lake City, for defendant-intervenor and cross-appellant, Amalgamated Sugar Co.

C. Robert Yost, Pros. Atty., Caldwell, for defendants-respondents and cross-appellants.

DONALDSON, Justice.

This is an appeal from a judgment of the district court denying petitioners' (appellants') petition for an alternative writ of mandate which sought to compel the Canyon County Board of Commissioners, sitting as the Board of Equalization, to include upon the 1966 personal property tax rolls certain personal property owned by the Amalgamated Sugar Company and valued at more than $700,000.

The pertinent facts surrounding this appeal are as...

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