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NORTH IDAHO JUR. OF EPISCOPAL CH. v. KOOTENAI COUNTY

No. 10466.

496 P.2d 105 (1972)

94 Idaho 644

NORTH IDAHO JURISDICTION OF EPISCOPAL CHURCHES, INC., 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 May 8, 1972.

Attorney(s) appearing for the Case

Gary M. Haman, Pros. Atty., Coeur d'Alene, for appellant.

Paul D. McCabe, Coeur d'Alene, for respondent.

SHEPARD, Justice.

This is an appeal from a judgment granting an exemption from ad valorem taxes sought to be assessed on property owned by a religious corporation. We affirm the judgment.

Plaintiff-respondent is a non-profit religious corporation organized in Idaho in 1954. It owns approximately 105 acres of contiguous real property located on the shores of Coeur d'Alene Lake in Kootenai County. A part of the total ownership is described as Government Lot...

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