PacificCorp v. Idaho State Tax Commission

W. JONES, Justice.

I. Nature of the Case

The Idaho State Tax Commission (“the Commission”) appeals the Judgment of the district court, holding that PacifiCorp, an Oregon corporation, proved by a preponderance of the evidence that the Commission’s *761valuation of its taxable operating property in Idaho was erroneous pursuant to I.C. § 63-409(2). The Commission contends that the district court’s decision is not supported by substantial and competent evidence because the appraisal methodologies utilized by PacifiCorp’s appraiser are so unreliable as to amount to incompetent evidence.

II. Factual and…