SCHROEDER, Chief Justice.
Lakefront landowners in McCall challenged the methodology for assessing value used by the Valley County Assessor. The county appeals from the district court's ruling that its use of "neighborhoods" rather than categories for assessment purposes violates Idaho law.
I.
FACTUAL AND PROCEDURAL BACKGROUND
The respondents ("Property Owners") are owners of various parcels of land fronting Big Payette Lake in McCall, Valley...
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