Ada County Assessor v. Office Partnership

BAKES, Chief Justice.

This appeal presents the following question: Whether taxable personal property acquired during a given tax year is subject to “back assessment” and taxation in a subsequent tax year.

The taxpayer respondents, Idaho First, Trus-Joist Corp., Crow, and Office Partnership, were sent a Taxpayer’s Personal Property Declaration for the 1977 tax year sometime between December 25, and December 31, 1976. As required by regulation, the taxpayers listed additional personal property which they had acquired since the previous year’s declaration. The taxpayers returned the declarations…