This appeal presents the following question: Whether taxable personal property acquired during a given tax year is subject to "back assessment" and taxation in a subsequent tax year.
The taxpayer respondents, Idaho First, Trus-Joist Corp., Crow, and Office Partnership, were sent a Taxpayer's Personal Property Declaration for the 1977 tax year sometime between December 25, and December 31, 1976...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.