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JAYO DEV. v. ADA COUNTY BD. OF EQUALIZATION

No. 41668.

345 P.3d 207 (2015)

JAYO DEVELOPMENT, INC., Petitioner-Appellant, v. ADA COUNTY BOARD OF EQUALIZATION, Respondent.

Supreme Court of Idaho. Boise, December 2014 Term.

Rehearing Denied April 9, 2015.

Attorney(s) appearing for the Case

Michael R. Jones , PLLC, Boise, argued for appellant.

Ada County Prosecuting Attorney's Office, Boise, for respondent. Claire S. Tardiff argued.

This is an appeal from the Ada County district court's decision affirming the Board of Tax Appeals' (the BTA) decision to deny appellant, Jayo Development, Inc.'s (Jayo Development) application for a business inventory property tax exemption. In 2012, Jayo Development applied for a property tax exemption pursuant to Idaho Code section...

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