Canyon County v. Sunny Ridge Manor, Inc.

675 P.2d 813 (1984)

106 Idaho 98

In the Matter of the Appeal of SUNNY RIDGE MANOR, INC., from the Board of Equalization of Canyon County for the Year 1980.

CANYON COUNTY, IDAHO ASSESSOR, Appellant,

v.

SUNNY RIDGE MANOR, INC., Respondent.

No. 14552.

Supreme Court of Idaho.

January 20, 1984.

Richard L. Harris, Canyon County Pros. Atty. and William Morrow, Deputy Canyon County Pros. Atty., Caldwell, for appellant.

Philip A. Peterson, Nampa, for respondent.

HUNTLEY, Justice.

We are asked to decide, as a matter of law, whether an old-age retirement center which charges fees to its residents sufficient to…