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AURA v. ASHTON MEMORIAL

No. 40348.

311 P.3d 730 (2013)

ASHTON URBAN RENEWAL AGENCY, an independent public body corporate and politic, Petitioner-Respondent, v. ASHTON MEMORIAL, INC., an Idaho corporation, doing business as ASHTON LIVING CENTER, Respondent-Appellant.

Supreme Court of Idaho.

October 11, 2013.

Attorney(s) appearing for the Case

Rigby, Andrus & Rigby, Chtd., Rexburg, for appellants. Hyrum D. Erickson argued.

Elam & Burke, P.A., Boise, for respondent. Meghan S. Conrad argued.

BURDICK, Chief Justice.

This is an appeal of the Fremont County district court's decision holding that Ashton Urban Renewal Agency (AURA) has standing to challenge a property tax exemption granted to Ashton Memorial, Inc., a corporation with real and personal property located within AURA's revenue allocation area. The issue before the Court is whether AURA is a "person aggrieved" under I.C. § 63-511, and therefore, may appeal the grant of the exemption to the...

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