1. Home
  2. Browse Decisions
  3. P.2d
  4. 735 P.2d
  5. 735 P.2d 1044 (1986)
 

FIRST SEC. BANK OF IDAHO v. STATE, DEPT. OF TRANSP.

No. 16376.

735 P.2d 1044 (1986)

112 Idaho 733

FIRST SECURITY BANK OF IDAHO, N.A., Plaintiff-Respondent, v. STATE of Idaho, DEPARTMENT OF TRANSPORTATION, DIVISION OF AERONAUTICS, Defendants-Appellants, and Ada County, Idaho; Ada County Assessors Office, Defendants.

Court of Appeals of Idaho.

December 9, 1986.

Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., Robert L. Trabert (argued), Patrick Fanning and Leonard Garnett Hill, Dept. of Transp., Boise, for defendants-appellants.

Greg H. Bower, Ada County Pros. Atty., Stephen A. Bradbury, Deputy Pros. Atty., Boise, for Ada County, amicus curiae.

Richard Fields (argued), Thomas C. Mannschreck and Jeffrey A. Strother (Moffatt, Thomas, Barrett & Blanton), Boise, for plaintiff-respondent.

WALTERS, Chief Judge.

This case deals with the tax exempt status of airplanes in Idaho. The question we must answer is whether all registerable aircraft, or only properly registered aircraft in the state, are exempt from personal property taxes. From 1981 to 1984, First Security Bank (FSB) failed to register an airplane owned and operated by it within the state. In 1985, the Ada County Tax Assessor assessed...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases