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BRANDON BAY v. PAYETTE COUNTY

No. 31910.

132 P.3d 438 (2006)

142 Idaho 681

BRANDON BAY, LIMITED PARTNERSHIP, an Idaho partnership, Plaintiff-Respondent, v. PAYETTE COUNTY, Idaho, and Robert Mackenzie, Payette County Tax Assessor, Defendants-Appellants. Kenmare Trace, Limited Partnership, an Idaho limited partnership, Plaintiff-Respondent, v. Payette County, Idaho and Robert Mackenzie, Payette County Tax Assessor, Defendants-Appellants.

Supreme Court of Idaho, Boise, February 2006 Term.

March 21, 2006.

Attorney(s) appearing for the Case

Valencia J. Bilyeu, Boise, for appellants.

Penland, Munther & Goodrum, Chtd., Boise, for respondent. Forrest R. Goodrum argued.

TROUT, Justice.

This dispute centers on the real property valuations of Brandon Bay and Kenmare Trace, two low-income apartment developments located in Payette County, operating under the provisions of the federal Low-Income Housing Tax Credit program (LIHTC). The principal issue in this case is whether the tax credits allocated under the LIHTC should be included in the real property assessment of the apartments for taxation purposes. Appellants Payette County and...

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