Canyon County Bd. of Equalization v. AMALGAMATED SUGAR COMPANY, LLC

TROUT, Justice.

This is an appeal from a district court order concerning the assessed valuation of industrial property owned by appellant The Amalgamated Sugar Company, LLC (Amalgamated, or subsequently known as TASCO) as calculated by respondents Canyon County Board of Equalization and Twin Falls County Board of Equalization (Counties). After conducting a trial de novo, the district court reversed the decision of the Board of Tax Appeals (BTA) and adopted the Counties’ assessed valuation of TASCO’s property. We uphold the decision of the district court, but we remand the matter for a…