SHOSHONE COUNTY v. S&W OPS LLC

Docket No. 48418.

512 P.3d 1110 (2022)

SHOSHONE COUNTY, a political subdivision of the State of Idaho acting through the Shoshone County Board of Equalization, and the Shoshone County Assessor, Petitioners-Appellants, v. S&W OPS LLC; Powder, LLC; H2O, LLC; Golf, LLC; Apartment, LLC; F&B, LLC; and Village Management, LLC, Respondents-Appellees.

Supreme Court of Idaho, Boise, April 2022 Term.

Opinion Filed: June 30, 2022.


Attorney(s) appearing for the Case

Hawley, Troxell Ennis & Hawley, LLP, Boise, attorneys for Appellants. Richard G. Smith argued.

Smith + Malek, PLLC, Coeur d'Alene , attorneys for Respondents. Peter J. Smith IV argued.


This is a property tax appeal brought by a county. In 2017, Appellant Shoshone County ("the County") assessed properties owned by Respondents S&W OPS, LLC; POWDER, LLC; H2O, LLC; GOLF, LLC; APARTMENT, LLC; F&B, LLC; and VILLAGE MANAGEMENT, LLC (collectively "Taxpayers"). Taxpayers disputed the valuation and sought review...

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