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TITLE & TRUST CO., ETC. v. BOARD OF EQUAL., ADA COUNTY

No. 10517.

486 P.2d 281 (1971)

94 Idaho 270

The TITLE & TRUST COMPANY (IDAHO TITLE CO), E. 47' of Lot 10, and W. 8 1/2' of N. 47' 8" of Lot 11, Blk. 43, B.C.O.T., et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION, ADA COUNTY, State of Idaho, Defendant-Respondent. OPPENHEIMER-FALK REALTY CO. et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION, ADA COUNTY, State of Idaho, Defendant-Respondent.

Supreme Court of Idaho.

June 23, 1971.

Attorney(s) appearing for the Case

Hawley, Troxell, Ennis & Hawley and Eberle, Berlin, Morgan, Kading & Turnbow, Boise, for appellants.

Ellison Matthews, Pros. Atty., Ada County, Boise, for respondent.

SPEAR, Justice.

The appellants in this case are taxpayers protesting the amount of ad valorem taxes assessed against their real property in 1967. They challenge the method by which the Ada County Assessor established the value of real estate in Ada County for tax purposes, contending that it has resulted in their being taxed at a rate discriminatorily higher than other real estate owners in the county. Appellants concede at the outset that the assessor correctly set...

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