Community Action Agency, Inc. v. Board of Equalization

SCHROEDER, Justice.

The Community Action Agency, Inc. (CAA) appeals the decision of the Board of Equalization of Nez Perce County (the Board) to revoke its property tax exemption in 1999. CAA maintains that it is a charitable corporation under I.C. § 63-602C because it provides low-income housing to residents in Lewiston. CAA also argues that the Board is estopped from revoking the property tax exemption. The Board determined that CAA was not a charitable corporation, because its residents were required to pay rent, CAA received federal and state grants, and that it did not provide a general…