Legal Opinion
Ada County Assessor v. Roman Catholic Diocese of Boise
Idaho Supreme Court
Decided February 26, 1993No. 19358PublishedCited by 48 opinions
1Opinion of the Court
McDEYITT, Chief Justice.
BACKGROUND
Roman Catholic Diocese (“RCD”) is a non-profit corporation granted income tax exemption under I.R.C. § 501(c)(3). It includes about seventy parishes with resident priests. One priest will regularly serve two or more missions, or a hospital and a mission. The term “regularly” means weekly, biweekly, or at least monthly. Residences are provided to priests as part of their compensation and it is the bishop’s duty to provide the housing. The bishop designates where the priests must live. The parishes do not own property and all the homes are owned by the RCD.
In…
2Cases cited35 opinions
- George W. Watkins Family v. MessengerIdaho Supreme Court · 1990
- Leliefeld v. JohnsonIdaho Supreme Court · 1983
- Sweitzer v. DeanIdaho Supreme Court · 1990
- Clark v. St. Paul Property & Liability Insurance CompaniesIdaho Supreme Court · 1981
- Mead v. ArnellIdaho Supreme Court · 1990
30 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- State v. PayneIdaho Supreme Court · 2008
- Payette River Property Owners Ass'n v. Board of CommissionersIdaho Supreme Court · 1999
- State v. KorsenIdaho Supreme Court · 2003
- Curlee v. Kootenai County Fire & RescueIdaho Supreme Court · 2008
- Friends of Farm to Market v. Valley CountyIdaho Supreme Court · 2002
43 more not listed; retrieve them via the Exa API.