OWYHEE MOTORCYCLE CLUB v. ADA COUNTY

No. 19773.

855 P.2d 47 (1993)

123 Idaho 962

In the Matter of the Appeal of Owyhee Motorcycle Club, from the Board of Equalization of Ada County for Tax Year 1989. OWYHEE MOTORCYCLE CLUB, INC., Petitioner-Appellant, v. ADA COUNTY, a political subdivision of the State of Idaho, and the Ada County Commissioners sitting as the Board of Equalization, Respondents.

Supreme Court of Idaho, Boise, January 1993 Term.

June 10, 1993.


Attorney(s) appearing for the Case

Raymond W. Setzke, Jr., Boise, for appellant.

Greg H. Bower, Ada County Pros. Atty. and Eric T. Krening, Deputy Pros. Atty., Boise, for respondents. Eric T. Krening argued.


TROUT, Justice.

I.

BACKGROUND AND PRIOR PROCEEDINGS

In this case, the Owyhee Motorcycle Club (OMC) claims tax exempt status as a nonprofit charitable organization organized for the purpose of promoting the recreational use of motorcycles.

OMC was founded in 1939, and in 1943, purchased eighty acres in Ada County which are the subject of this action. Approximately forty of the eighty acres are too steep to use. On the remaining acreage OMC...

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