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BOGUS BASIN RECREATIONAL v. BOISE COUNTY

Nos. 17643, 17676.

799 P.2d 974 (1990)

118 Idaho 686

BOGUS BASIN RECREATIONAL ASSOCIATION, INC., an Idaho non-profit corporation, Appellant-Respondent on Appeal, v. BOISE COUNTY BOARD OF EQUALIZATION; County of Boise; and Boise County Board of County Commissioners, sitting as the Board of Equalization, Appellees-Appellants on Appeal, and Idaho State Tax Commission, Intervenor-Appellant on Appeal.

Supreme Court of Idaho.

October 25, 1990.

Attorney(s) appearing for the Case

Jim Jones, Atty. Gen., and Kelly W. Wright, Deputy Atty. Gen., (argued) Boise, for appellant Tax Com'n.

J. Patrick Riceci, Boise, for appellant Boise County.

Eberle, Berlin, Kading, Turnbow & Gillespie, Boise, for respondent. Berry Newall Squyres, Jr., argued.

BISTLINE, Justice.

The Bogus Basin Recreational Association (BBRA) is a non-profit organization which has been incorporated since 1941 and which has operated the Bogus Basin Ski Area since 1953. The BBRA has a two-tiered governing structure which consists of a fifty-member community body selected by the board of directors; the thirteen-member board is in turn elected by the fifty community representatives. Neither body's...

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