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IDAHO POWER CO. v. IDAHO STATE TAX COM'N

Docket No. 49126.

530 P.3d 672 (2023)

IDAHO POWER COMPANY, an Idaho corporation; and Avista Corporation, a Washington corporation, Plaintiffs-Respondents-Cross Appellants, v. IDAHO STATE TAX COMMISSION, in its capacity as the State Board of Equalization, Defendant-Appellant-Cross Respondent.

Supreme Court of Idaho, Boise, January 2023 Term.

Rehearing Denied: June 26, 2023.

Attorney(s) appearing for the Case

Raúl R. Labrador , Idaho Attorney General, Boise, for Appellant/Cross Respondent, Idaho State Tax Commission. Phil N. Skinner argued.

Hawley Troxell Ennis & Hawley LLP, Boise, for Respondents/Cross Appellants, Idaho Power and Avista Corporation. Richard G. Smith argued.

This appeal concerns the taxation of operating property within Idaho. The Idaho State Tax Commission (the "Commission"), in its capacity as the State Board of Equalization, is responsible for equalizing the assessments of operating property for tax purposes. Idaho Power Company and Avista Corporation (collectively the "Companies...

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