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(DOWNLOAD) "School District No. 25 v. State Tax" by Supreme Court Of Idaho * Book PDF Kindle ePub Free

School District No. 25 v. State Tax

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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.


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