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COUNTY OF ADA v. RED STEER DRIVE-INS, ETC.

No. 13075.

609 P.2d 161 (1980)

101 Idaho 94

The COUNTY OF ADA, Assessor of Ada County and Treasurer of Ada County, Appellants and Cross-Respondents, v. RED STEER DRIVE-INS OF NEVADA, INC., Respondent and Cross-Appellant.

Supreme Court of Idaho.

April 3, 1980.

Attorney(s) appearing for the Case

Jim C. Harris, Ada County Pros. Atty., Boise, for appellants, cross-respondents.

Richard A. Cummings, Cummings, Davis & Isley, McKee & Harwood, Boise, for respondent, cross-appellant.

DONALDSON, Chief Justice.

This is an appeal by Ada County from a decision of the district court which affirmed the holding of the Idaho Board of Tax Appeals. The Board decided that the valuation of improvements on respondent, cross-appellant Red Steer Drive-Ins' property for the tax year 1975 should be reduced by 27%, and that property taxes paid on such improvements should be refunded by that percentage. We affirm the decision of the district court as to its assessment...

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