Kimbrough v. Idaho Board of Tax Appeals

W. JONES, Justice.

I.Nature of the Case

Walter and Judith Kimbrough appeal the district court’s decision affirming the Canyon County Board of Equalization’s assessment of their farm and homesite. They contend that the Canyon County Assessor should have applied the agricultural-land exemption to the acre on which their farmhouse sits rather than classifying it as a homestead. They also assert that their homesite valuation was excessive.

II.Factual and Procedural Background In 2004, Walter and Judith Kimbrough, Appellants, purchased a small farm in rural Canyon County, Idaho. Of their parcel, 0.66…