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BOISE-KUNA IRR. DIST. v. TAX COM'N

No. 18387.

805 P.2d 475 (1991)

119 Idaho 269

The BOISE-KUNA IRRIGATION DISTRICT, Nampa & Meridian Irrigation District, New York Irrigation District, Wilder Irrigation District, and Big Bend Irrigation District, Petitioners-Appellants, v. IDAHO STATE TAX COMMISSION, Respondent.

Supreme Court of Idaho, Boise, December 1990 Term.

February 8, 1991.

Attorney(s) appearing for the Case

Hawley, Troxell, Ennis & Hawley, Eugene A. Ritti (argued), Boise, for petitioners-appellants.

Jim Jones, Atty. Gen., Carl E. Olsson, Deputy Atty. Gen. (argued), Boise, for respondent.

PER CURIAM.

After reviewing the record and the briefs and hearing oral argument on the matter, we are convinced that the district judge, D. Duff McKee, has correctly resolved the issue in a scholarly well-reasoned opinion which we would not presume to surpass:

This case presents a single issue of significant impact. The petitioners are a consortium of irrigation districts. They collectively have constructed and operate a hydroelectric generating facility...

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