The Community Action Agency, Inc. (CAA) appeals the decision of the Board of Equalization of Nez Perce County (the Board) to revoke its property tax exemption in 1999. CAA maintains that it is a charitable corporation under I.C. § 63-602C because it provides low-income housing to residents in Lewiston. CAA also argues that the Board is estopped from revoking the property tax exemption. The Board determined...
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