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TROY G. v. BOARD OF EQUALIZATION

No. 27777.

57 P.3d 763 (2002)

138 Idaho 52

In the Matter of the Appeal of Troy G. and Linda M. Mitchell from the order of the Board of Equalization of Nez Perce County Dated 7-7-00 and the Appeal of Troy G. and Linda M. Mitchell from the Idaho Board of Tax Appeals Decision in Appeal No. 00-A-2082. TROY G. and Linda M. Mitchell, Petitioners-Appellants, v. BOARD OF EQUALIZATION OF NEZ PERCE COUNTY, Respondent.

Supreme Court of Idaho, Lewiston, October 2002 Term.

October 23, 2002.

Attorney(s) appearing for the Case

Troy G. and Linda M. Mitchell, Lewiston, pro se. Troy G. Mitchell argued.

Hugh G. Jacobs, Nez Perce County Prosecuting Attorney, Lewiston, for respondent.

EISMANN, Justice.

This is an appeal from a property tax assessment. The district court upheld the assessment, and we affirm the judgment of the district court.

I. FACTS AND PROCEDURAL HISTORY

The appellants Troy and Linda Mitchell own a single-family residence located on 4.79 acres in Lewiston, Nez Perce County, Idaho. For the 2000 taxable year, the county assessor increased the value of their residence to...

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