Filer Mutual Telephone Co. v. Idaho State Tax Commission

ANDERSON, Justice.

This matter is before us on a writ of review to test legality of an assessment made on plaintiff’s property by defendant.

The facts have been stipulated by the parties and only questions of law are involved.

Plaintiff now is and has been for several years a mutual nonprofit corporation organized under the laws of the State of Idaho, with its principal place of business at Filer, Twin Falls County, Idaho. It has owned and operated, for many years, telephone lines and a complete and integrated telephone communication system in and around Filer, consisting of switchboards,…