(DOWNLOAD) "School District No. 25 v. State Tax" by Supreme Court Of Idaho * Book PDF Kindle ePub Free
eBook details
- Title: School District No. 25 v. State Tax
- Author : Supreme Court Of Idaho
- Release Date : January 23, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
This is an appeal by defendant-appellant State Tax Commission from a declaratory judgment sought and obtained by plaintiffs-respondents Bannock County, the City of Pocatello, School District No. 25, and several individual taxpayers. Following trial, judgment issued declaring I.C. Γ§ 63-707 unconstitutional as violative of the Fourteenth Amendment to the United States Constitution and Art. 3, Γ§ 19 and Art. 7, Γ§ 5 of the Idaho Constitution. Plaintiffs-respondents contended at trial and the district court issued judgment on the basis that I.C. Γ§ 63-707 is unconstitutional because it provides a different tax treatment of the operating property of electric public utilities as contrasted with the tax treatment of the operating property of all other utilities and railroads.