Merris v. Ada County

BAKES, Justice.

This appeal involves a dispute between appellant Ada County and respondent Robert W. Merris, dba Lindsay Soft Water of Boise, concerning the valuation for ad valorem tax assessment purposes of certain tangible personal property used by respondent in his business. Ada County appeals from a district court judgment which held that under the cost-less-depreciation valuation method used by the county the wholesale cost of respondent’s lease and rental property must be used as the basis for the valuation. We affirm.

Respondent Merris was in the years prior to 1975 engaged in the…