Jayo Development, Inc. v. Ada County Board of Equalization

HORTON, Justice.

This is an appeal from the Ada County district court’s decision affirming the Board of Tax Appeals’ (the BTA) decision to deny appellant, Jayo Development, Inc.’s (Jayo Development) application for a business inventory property tax exemption. In 2012, Jayo Development applied for a property tax exemption pursuant to Idaho Code section 68-602W(4), claiming that the property qualified as site improvements held by a land developer. The Ada County Board of Equalization (the BOE) denied the application. Subsequently, the BTA and the district court both affirmed the denial. On…