County of Ada v. Red Steer Drive-Ins of Nevada, Inc.

DONALDSON, Chief Justice.

This is an appeal by Ada County from a decision of the district court which affirmed the holding of the Idaho Board of Tax Appeals. The Board decided that the valuation of improvements on respondent, cross-appellant Red Steer Drive-Ins’ property for the tax year 1975 should be reduced by 27%, and that property taxes paid on such improvements should be refunded by that percentage. We affirm the decision of the district court as to its assessment of damages, but reverse and remand on the issue of interest.

Red Steer Drive-Ins of Nevada owns commercial property in Ada…