Wagers v. Nichol

DONALDSON, Justice.

This is an appeal from a judgment of the district court denying petitioners’ (appellants’) petition for an alternative writ of mandate which sought to compel the Canyon County Board of Commissioners, sitting as the Board of Equalization, to include upon the 1966 personal property tax rolls certain personal property owned by the Amalgamated Sugar Company and valued at more than $700,000.

The pertinent facts surrounding this appeal are as follows:

In 1965, the Idaho State Legislature passed a statute, I.C. § 63-105V, exempting certain personal property from taxation which is…