Oregon Short Line R. v. Ada County

CAVANAH, District Judge.

The controversy is one as to whether the property involved shall be assessed for taxation purposes exclusively by the State Board of Equalization or by the county assessor and is governed by sections 61-601 and 61-113 of the Idaho Code.

The ultimate purpose of the suit is to secure a decree restraining the defendants from enforcing the assessment as to the assessed valuation of plaintiff’s property made by the county assessor for the years 1935 and 1936. The statute was evidently drawn with care. Its language is plain and unambiguous and the broad purpose of it is to…