North Idaho Jurisdiction of Episcopal Churches, Inc. v. Kootenai County ex rel. Board of Commissioners

SHEPARD, Justice.

This is an appeal from a judgment granting an exemption from ad valorem taxes sought to be assessed on property owned by a religious corporation. We affirm the judgment.

Plaintiff-respondent is a non-profit religious corporation organized in Idaho in 1954. It owns approximately 105 acres of contiguous real property located on the shores of Coeur d’Alene Lake in Kootenai County. A part of the total ownership is described as Government Lot 5, Section 26, *646Township 49 North, Range 4 West, BM, which consists of approximately eleven and one-half acres. The Kootenai County assessor…