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MERRIS v. ADA COUNTY

No. 12427.

593 P.2d 394 (1979)

100 Idaho 59

Robert W. MERRIS, d/b/a Lindsay Soft Water of Boise, Plaintiff-Respondent, v. ADA COUNTY, Idaho, Defendant-Appellant.

Supreme Court of Idaho.

April 10, 1979.

Attorney(s) appearing for the Case

Jim Harris, Ada County Prosecuting Atty., Boise, for defendant-appellant.

E. Don Copple, Davison, Copple, Copple & Copple, Boise, for plaintiff-respondent.

BAKES, Justice.

This appeal involves a dispute between appellant Ada County and respondent Robert W. Merris, dba Lindsay Soft Water of Boise, concerning the valuation for ad valorem tax assessment purposes of certain tangible personal property used by respondent in his business. Ada County appeals from a district court judgment which held that under the cost-less-depreciation valuation method used by the county the wholesale cost of respondent's lease and rental...

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