Ashton Urban Renewal Agency v. Ashton Memorial, Inc.

BURDICK, Chief Justice.

This is an appeal of the Fremont County district court’s decision holding that Ashton Urban Renewal Agency (AURA) has standing to challenge a property tax exemption granted to Ashton Memorial, Inc., a corporation with real and personal property located within AURA’s revenue allocation area. The issue before the Court is whether AURA is a “person aggrieved” under I.C. § 63-511, and therefore, may appeal the grant of the exemption to the Idaho Board of Tax Appeals (BTA).

I. FACTUAL AND PROCEDURAL BACKGROUND

AURA is an urban renewal agency organized pursuant to the Idaho…