Washington County v. First National Bank
Idaho Supreme Court
APPEAL from the District Court of the Seventh Judicial District, for Washington County. Hon. Ed. L. Bryan, Judge. Action to obtain reduction of taxes. Judgment for petitioner.
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APPEAL from the District Court of the Seventh Judicial District, for Washington County. Hon. Ed. L. Bryan, Judge. Action to obtain reduction of taxes. Judgment for petitioner. The requirement that all property be assessed at its actual cash value is secondary to the constitutional mandate of equality of taxation, so that where even though one individual’s property be assessed at less than the full cash value, if other property generally be assessed at still less proportionately, the courts will enforce the requirement of uniformity by corresponding reduction of the property assessed at the…
1Opinion of the CourtMccarthy, J.
Respondent filed a petition with the board of county commissioners of Washington county sitting as a board of equalization stating that the full cash value of its capital stock in 1919 including surplus and undivided profits was $90,415.48; that 45,100 of its capital stock was invested in other property which had been separately assessed for.said year; that the full cash value of the capital stock after deducting the part thereof invested in said other property was $45,315.48; that the assessor of said *442county assessed said capital stock for said year at the said amount of $45,315.48, or at…
2Cases cited8 opinions
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Chicago, Burlington & Quincy Railway Co. v. BabcockSupreme Court of the United States · 1907
- Louisville & Nashville Railroad v. GreeneSupreme Court of the United States · 1917
- Coulter v. Louisville & Nashville RailroadSupreme Court of the United States · 1905
- Illinois Central Railroad v. GreeneSupreme Court of the United States · 1917
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Idaho Telephone Company v. BairdIdaho Supreme Court · 1967
- Chastain's, Inc. v. State Tax CommissionIdaho Supreme Court · 1952
- Anderson's Red & White Store v. Kootenai CountyIdaho Supreme Court · 1950
- County of Ada v. Red Steer Drive-Ins of Nevada, Inc.Idaho Supreme Court · 1980
- State v. AlgerIdaho Court of Appeals · 1988
11 more not listed; retrieve them via the Exa API.