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MATTER OF 1979 VALU. OF PARC. NO. R2348750330

No. 13990.

662 P.2d 1125 (1983)

104 Idaho 681

In the Matter of the 1979 VALUATION OF PARCEL NO. R2348750330 OF Stanley D. CROW and Donna F. Crow, Appellants. In the Matter of the Appeal of Stanley D. CROW and Donna F. Crow from the Board of Equalization of Ada County for the Tax Year 1979. Stanley D. CROW and Donna F. Crow, Appellants, v. The BOARD OF EQUALIZATION and the Board of Ada County Commissioners, Respondents.

Supreme Court of Idaho.

April 20, 1983.

Attorney(s) appearing for the Case

Stanley Crow, Boise, for appellants.

Greg H. Bower, Scott L. Campbell and David W. Ball (argued), Boise, for respondents.

BISTLINE, Judge.

This is an appeal from a judgment in two matters which were consolidated in the district court, upon appeals by the appellants herein, Stanley and Donna Crow (hereinafter "Taxpayers"), to the district court from the Board of Ada County Commissioners and the Board of Equalization of Ada County. The basic facts in this case are as follows.

The Taxpayers are individuals, husband and wife, who are residents of Ada County. The property in question...

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