UPPER COLUMBIA MISSION SOCIETY v. KOOTENAI COUNTY

No. 10028.

477 P.2d 503 (1970)

93 Idaho 880

UPPER COLUMBIA MISSION SOCIETY OF SEVENTH DAY ADVENTISTS, Plaintiff-Respondent, v. KOOTENAI COUNTY, by and through its Board of Commissioners, a political subdivision of the State of Idaho, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied December 15, 1970.


Attorney(s) appearing for the Case

Robert M. Robson, Atty. Gen., Thomas C. Frost and Walter H. Bithel, Asst. Attys. Gen., Boise, Gary M. Haman, Pros. Atty., Kootenai County, Coeur d'Alene, for defendant-appellant.

R.B. Kading, Jr., Eberle & Berlin, Boise, for plaintiff-respondent.


SPEAR, Justice.

This is an appeal by Kootenai County from a district court judgment granting a tax exemption to property owned by the respondent, a religious corporation, and used primarily as a summer church camp for training children in handicraft, water skiing, boating and water safety.

The pertinent facts of those stipulated by the parties are as follows: The Upper Columbia Mission Society of Seventh Day Adventists...

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