PACIFICORP v. IDAHO STATE TAX COM'N

No. 38307.

291 P.3d 442 (2012)

PACIFICORP, Petitioner-Respondent, v. IDAHO STATE TAX COMMISSION, Respondent-Appellant.

Supreme Court of Idaho, Boise, August 2012 Term.

December 24, 2012.


Attorney(s) appearing for the Case

Hon. Lawrence Wasden , Idaho Attorney General, Boise, for Appellant. Carl E. Olsson argued.

Wood Jenkins LLC and Crapo Smith PLLC, Salt Lake City, Utah, for Respondents. David Crapo argued.


W. JONES, Justice.

I. NATURE OF THE CASE

The Idaho State Tax Commission ("the Commission") appeals the Judgment of the district court, holding that PacifiCorp, an Oregon corporation, proved by a preponderance of the evidence that the Commission's valuation of its taxable operating property in Idaho was erroneous pursuant to I.C. § 63-409(2). The Commission contends that the district court's decision is not...

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