SLFI v. PAYETTE COUNTY

No. 28132.

69 P.3d 104 (2003)

138 Idaho 684

STUDENT LOAN FUND OF IDAHO, INC., Petitioner-Appellant-Cross Respondent, v. PAYETTE COUNTY, Respondent-Cross Appellant.

Supreme Court of Idaho, Boise, January 2003 Term.

April 24, 2003.


Attorney(s) appearing for the Case

Judson W. Tolman, Fruitland, argued for appellant.

Anne-Marie Kelso, Payette County Prosecutor, Payette, argued for respondent.


WALTERS, Justice.

Student Loan Fund of Idaho, Inc. ("SLFI") applied for a property tax exemption for tax year 1999 because of its educational purpose and its function as a charitable organization. The application was denied both by the Board of Equalization and by the Idaho State Board of Tax Appeals. SLFI petitioned for review by the district court. The district court found that SLFI was a charitable organization but that its property was not exclusively used for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases