UNION PAC. LAND RES. CORP. v. SHOSHONE CTY. ASSESSOR

No. 29665.

96 P.3d 629 (2004)

140 Idaho 528

UNION PACIFIC LAND RESOURCES CORP., Plaintiff-Respondent, v. SHOSHONE COUNTY ASSESSOR and Shoshone County Board of County Commissioners, Defendants-Appellants.

Supreme Court of Idaho, Boise, May 2004 Term.

July 30, 2004.


Attorney(s) appearing for the Case

Bosch, Daw & Ballard, Chtd., Boise, for appellants. C.A. Daw argued.

Hawley, Troxell, Ennis & Hawley, Boise, for respondent. Richard G. Smith argued.


BURDICK, Justice.

This case arose as the result of a dispute between the State Tax Commission (Tax Commission) and the Shoshone County Tax Assessor (the Assessor) about the classification of property owned by Union Pacific. The Court finds the Assessor wrongfully reclassified and double-taxed Union Pacific's property.

FACTS AND PROCEDURAL BACKGROUND

In July 2000, the Tax Commission staff issued a notice of valuation for Union Pacific's operating...

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