Ada County v. Bottolfsen

-On the second Monday of August, 1939, the State Board of Equalization of the State of Idaho, pursuant to law, met for the purpose, among others, of assessing the operating property of railroads operating in Idaho. On that date and during the meeting of the Board, applicants filed with it a petition requesting the Board to refrain from assessing certain described tracts and parcels of land as operating property of the Oregon Short Line or Union Pacific Railroad Company, claiming such lands were assessable only by the County Assessor of Ada County. August 25, 1939, the Board, nevertheless,…