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SENATOR v. ADA COUNTY, BD. OF EQUALIZATION

No. 27402.

67 P.3d 45 (2003)

138 Idaho 566

THE SENATOR, INC., Appellant-Appellant on Appeal, v. ADA COUNTY, BOARD OF EQUALIZATION, Respondent-Respondent on Appeal.

Supreme Court of Idaho, Boise, December 2002 Term.

April 2, 2003.

Attorney(s) appearing for the Case

Davison, Copple, Copple & Copple, Boise, for appellant. E. Don Copple argued.

Hon. Greg H. Bower, Ada County Prosecuting Attorney; Teresa A. Baker, Deputy Prosecuting Attorney, Boise, for respondent. Teresa A. Baker argued.

EISMANN, Justice.

This is an appeal from a judgment of the district court affirming the tax assessment of a mobile home/manufactured home park. The taxpayer contends that to give major consideration to the actual and functional use of the park, the assessment must, as a matter of law, take into account the actual vacancy rate of the space rentals. We disagree and affirm the judgment of the district court.

I. FACTS AND PROCEDURAL HISTORY

The Senator...

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