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SCHOOL DIST. NO. 25 v. STATE TAX COMMISSION

No. 12904.

612 P.2d 126 (1980)

101 Idaho 283

SCHOOL DISTRICT NO. 25, BANNOCK COUNTY, State of Idaho, et al., Plaintiffs-Respondents, v. THE STATE TAX COMMISSION of the State of Idaho, acting as the State Board of Equalization of the State of Idaho, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied July 1, 1980.

Attorney(s) appearing for the Case

David H. Leroy, Atty. Gen., Theodore V. Spangler, Jr., Deputy Atty. Gen., Boise, for defendant-appellant.

Robert C. Huntley, Jr. of Racine, Huntley & Olson, Wesley F. Merrill of Merrill & Merrill, Gerald W. Olson of Johnson & Olson, Garth S. Pincock, Pocatello, for plaintiffs-respondents.

SHEPARD, Justice.

This is an appeal by defendant-appellant State Tax Commission from a declaratory judgment sought and obtained by plaintiffs-respondents Bannock County, the City of Pocatello, School District No. 25, and several individual taxpayers. Following trial, judgment issued declaring I.C. § 63-707 unconstitutional as violative of the Fourteenth Amendment to the United States Constitution and Art. 3, § 19 and Art. 7, § 5 of the Idaho Constitution...

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