APPEAL OF RAILBOX CO.

No. 17087.

782 P.2d 32 (1989)

116 Idaho 909

In the Matter of the Appeal of RAILBOX COMPANY, a Delaware Corporation, From the Determination of the State Tax Commission of Property Tax Liability for the Tax Year 1982. IDAHO STATE TAX COMMISSION, Appellant/Cross-Respondent, v. RAILBOX COMPANY, a Delaware corporation, Respondent/Cross-Appellant.

Supreme Court of Idaho.

Rehearing Denied November 30, 1989.


Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., Theodore V. Spangler, Deputy Atty. Gen., Boise, for appellant/cross-respondent. Theodore Spangler, argued.

Marcus, Merrick & Montgomery, Boise, for respondent/cross-appellant. Barry L. Marcus, argued.


BAKES, Chief Justice.

This appeal relates solely to the taxation of railroad boxcars which during the calendar year 1981 were stored on a local railroad in Lewis County, Idaho. The Idaho Tax Commission appraised the property owned by Railbox for ad valorem tax purposes. That appraisal-assessment was appealed by Railbox to the Board of Tax Appeals. From that decision in favor of Railbox the Tax Commission appealed to the district...

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