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ADA COUNTY BD. OF EQUALIZATION v. HIGHLANDS

No. 30196.

108 P.3d 349 (2005)

141 Idaho 202

ADA COUNTY BOARD OF EQUALIZATION, Petitioner-Respondent, v. HIGHLANDS, INC., Smith Family, L.L.C., Defendants-Appellants.

Supreme Court of Idaho, Boise, November 2004 Term.

February 22, 2005.

Attorney(s) appearing for the Case

Davison Copple, Boise, for defendants-appellants. Jay M. Gustavsen argued.

Greg Bower, Ada County Prosecuting Attorneys Office, Boise, for petitioner-respondent. Teresa A. Baker argued.

SCHROEDER, Chief Justice.

Highlands, Inc. (Highlands) and the Smith Family, L.L.C. (Smith Family) maintain they are entitled to an agricultural tax exemption for the property they own. Ada County denied the exemption. The Idaho Board of Tax Appeals allowed the exemption. The district court reversed the Board of Tax Appeals. Highlands and Smith Family appeal. The district court decision is affirmed.

I.

FACTUAL...

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