Idaho State Tax Commission v. Railbox Co.

BAKES, Chief Justice.

This appeal relates solely to the taxation of railroad boxcars which during the calendar year 1981 were stored on a local railroad in Lewis County, Idaho. The Idaho Tax Commission appraised the property owned by Railbox for ad valorem tax purposes. That appraisal-assessment was appealed by Railbox to the Board of Tax Appeals. From that decision in favor of *910Railbox the Tax Commission appealed to the district court. Following de novo review the district court affirmed the Board of Tax Appeals. The sole question presented is whether the Tax Commission erred in refusing to…