PacificCorp v. Idaho State Tax Commission

While I agree with much of what the Court says in its opinion regarding the Commission’s handling of evidentiary issues in the district court,19 I disagree with the ultimate conclusion reached in the opinion. The Commission presented only one issue on appeal:

May PacifiCorp deduct obsolescence from the cost approach to value without offering evidence of the cause of the obsolescence, the quantity of the obsolescence, and that the asserted obsolescence actually affects the property?

I would hold that PacifiCorp failed to establish entitlement to a 20.88% reduction in the taxable value of its…