CLAIR KRACAW & SONS, INC. v. GOODWIN

Nos. 10814, 10816.

491 P.2d 182 (1971)

94 Idaho 465

CLAIR KRACAW & SONS, INC., an Idaho corporation, Plaintiff-Respondent, v. Everett N. GOODWIN, as Assessor of Bingham County and Bingham County, Idaho, Defendants-Appellants. CLAIR KRACAW & SONS, INC., an Idaho corporation, Plaintiff-Respondent, v. Ralph E. LACY, as Assessor of Bannock County, Idaho and Bannock County, Idaho, Defendants-Appellants.

Supreme Court of Idaho.

December 1, 1971.


Attorney(s) appearing for the Case

Kenneth F. Clarke, Blackfoot, for defendants-appellants, Everett N. Goodwin and Bingham County.

Hugh C. Maguire, Jr., Pocatello, for defendants-appellants, Ralph E. Lacy and Bannock County.

Furchner, Anderson & Martsch, Blackfoot, for plaintiff-respondent.


SHEPARD, Justice.

This case consolidates two appeals from judgments entered in the lower court in favor of plaintiff-respondent and against the Assessors of Bingham and Bannock Counties. We are called upon to review the actions of the respective assessors who determined that portable irrigation equipment is taxable when located upon, and being used, to irrigate tax-exempt Indian lands.

In 1968 the respective county assessors assessed taxes against plaintiff...

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