Boise Central Trades & Labor Council, Inc. v. Board of Ada County Commissioners

BAKES, Chief Justice.

The appellant Board of Ada County Commissioners, sitting as the Ada County Board of Equalization (Board), appeals from the district court’s finding that the Boise Central Trades & Labor Council, Inc. (Labor Council) is a fraternal organization entitled to a real and personal property tax exemption pursuant to I.C. § 63-105C. The Labor Council cross-appeals from the district court’s denial of its request for attorney fees. We affirm in part and remand for further proceedings.

The Labor Council, a non-profit Idaho corporation whose membership is comprised of local unions,…