THOMPSON DEVELOPMENT v. BD. OF TAX APPEALS

No. 39265-2011.

289 P.3d 48 (2012)

THOMPSON DEVELOPMENT, LLC, an Idaho limited liability company, Petitioner-Appellant, v. IDAHO BOARD OF TAX APPEALS, Respondent. Thompson Development, LLC, an Idaho limited liability company, Petitioner-Appellant, v. Latah County Board of Equalization, Respondent.

Supreme Court of Idaho, Lewiston, September 2012 Term.

November 15, 2012.


Attorney(s) appearing for the Case

Susan R. Wilson , Moscow, argued for appellant.

Adrienne K. Willems , Latah County Deputy Prosecutor, Moscow, argued for respondents.


EISMANN, Justice.

This is an appeal out of Latah County from a judgment of the district court holding that an agricultural exemption for real property taxes was not available to the appellant because agricultural use of the real property would violate the city zoning ordinance. Because the zoning ordinance is irrelevant to qualifying for the exemption, we vacate the judgment of the district court.

I.

Factual Background.

Thompson Development...

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