Ada County v. Bottolfsen

MORGAN, J.,

Dissenting. — Three sections of the statute having a direct bearing on the question before us, are:

§ 61-113, defining the term “operating property.”

§ 61-601, designating the property which shall be assessed by the state board of equalization; and,

§ 61-603, designating the property to be assessed by the county assessor.

These sections were originally a part of 1913 Sess. Laws, chapter 58, were enacted at the same time, with respect to the same subject matter, and are, therefore, in pari materia and must be construed together. (Achenbach v. Kincaid, 25 Ida. 768, 140 Pac. 529; Peavy v.…