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HOUSING SOUTHWEST, INC. v. WASHINGTON COUNTY

No. 21130.

913 P.2d 68 (1996)

128 Idaho 335

In the Matter of the Appeal of Housing Southwest, Inc., from the Idaho Board of Tax Appeals, Decision in Appeal No. 92-A-6240. HOUSING SOUTHWEST, INC., Petitioner-Respondent on Appeal, v. WASHINGTON COUNTY, Idaho, Respondent-Appellant on Appeal.

Supreme Court of Idaho, Boise, October 1995 Term.

March 5, 1996.

Attorney(s) appearing for the Case

Burton & Kroll, Ira T. Burton, Weiser, for appellant.

Alan G. Lance, Meridian, for respondent.

SCHROEDER, Justice.

This is an appeal by Washington County from a district court decision which found that respondent Housing Southwest, Inc. is entitled to a charitable property tax exemption pursuant to section 63-105C of the Idaho Code for its six-unit housing complex. On cross-appeal Housing Southwest seeks an award of attorney fees pursuant to Idaho Appellate Rules 35(b)(5) and 41, and section 12-121 of the Idaho Code...

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