Legal Opinion
Justus v. BOARD OF EQUALIZATION, ETC.
Idaho Supreme Court
Decided December 9, 1980No. 13234PublishedCited by 12 opinions
1Opinion of the Court
BAKES, Justice.
This is an appeal from a district court decision upholding the 1977 revaluation plan of the Kootenai County assessor. The issue presented is whether the revaluation plan meets constitutional and statutory standards of uniformity and continuity. We hold that it does.
Robert Conley took office as Kootenai County assessor on January 10, 1975. Conley had previously worked in the assessor’s office since 1970. During the period between January, 1975, and January, 1977, the assessor’s office under Conley focused on revaluing mobile homes and a few residential properties, appraising new…
2Cases cited17 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Carkonen v. WilliamsWashington Supreme Court · 1969
- Skinner v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1959
- Dore v. KinnearWashington Supreme Court · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Kline v. McCloudWest Virginia Supreme Court · 1985
- Savage v. State Tax Com'n of MissouriSupreme Court of Missouri · 1986
- Nash v. Assessor of Town of SouthamptonAppellate Division of the Supreme Court of the State of New York · 1991
- Equitable Life Assurance Society of the United States/Marriott Hotels, Inc. v. State Tax CommissionMissouri Court of Appeals · 1993
- Coeur D'Alene Lakeshore Owners & Taxpayers, Inc. v. Kootenai CountyIdaho Supreme Court · 1983
7 more not listed; retrieve them via the Exa API.