Xerox Corp. v. Ada County Assessor

BAKES, Justice.

Xerox Corporation, appellant, respondent and cross-appellant, and the Ada County assessor, respondent, appellant and cross-respondent, contend that the district court erred in its disposition of a dispute over the county’s 1973 levy of personal property ad valorem taxes on business machines owned by Xerox and either leased to Xerox’s customers in Ada County or held by Xerox in Ada County for lease or sale to its customers. We affirm in part and reverse in part.

The case was tried to the district court sitting without a jury on a statement of facts submitted by stipulation of the…