ADA COUNTY v. ROMAN CATHOLIC DIOCESE

No. 19358.

849 P.2d 98 (1993)

123 Idaho 425

In the Matter: The Tax Appeal of Roman Catholic Diocese of Boise from a Decision of the Ada County Board of Equalization. ADA COUNTY ASSESSOR, Petitioner-Appellant, v. ROMAN CATHOLIC DIOCESE OF BOISE, Respondent.

Supreme Court of Idaho, Boise, December 1992 Term.

Rehearing Denied April 22, 1993.


Attorney(s) appearing for the Case

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

Elam, Burke & Boyd, Boise, for respondent. Robert M. Tyler Jr. argued.


McDEVITT, Chief Justice.

BACKGROUND

Roman Catholic Diocese ("RCD") is a non-profit corporation granted income tax exemption under I.R.C. § 501(c)(3). It includes about seventy parishes with resident priests. One priest will regularly serve two or more missions, or a hospital and a mission. The term "regularly" means weekly, biweekly, or at least monthly. Residences are provided to priests as part of their compensation and it is the bishop's duty to...

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