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APPEAL OF EVANGELICAL LUTH. G. SAM. SOC.

No. 18047.

804 P.2d 299 (1990)

119 Idaho 126

In the Matter of the Appeal of EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY (GOOD SAMARITAN VILLAGE) From the Board of Equalization of Latah County for Tax Year 1987. EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY (GOOD SAMARITAN VILLAGE), Appellant-Appellant on Appeal, v. BOARD OF EQUALIZATION OF LATAH COUNTY, Respondent-Respondent on Appeal.

Supreme Court of Idaho, Moscow, April 1990 Term.

Rehearing Denied February 6, 1991.

Attorney(s) appearing for the Case

William E. Anderson, Moscow, and Hackler, Lunderholm, Hintele, Corder, Martin & Hackler, Olathe, Kan., for appellant. Eugene T. Hackler, argued.

BOYLE, Justice.

In this property tax exemption case we are called upon to determine whether the independent living quarters and common areas of a retirement center operated by a religious organization qualifies for tax exempt status. Appellant Evangelical Lutheran Good Samaritan Society (hereinafter "Society") and Good Samaritan Village (hereinafter "Village") claim that the property which is devoted to an integrated multi...

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