Evangelical Lutheran Good Samaritan Society v. Bd of Equalization of Ada County

HORTON, Justice.

This is an appeal from the district court’s ruling granting Evangelical Lutheran Good Samaritan Society (Society) a charitable property tax exemption. The Board of Equalization of Ada County (Ada County) appeals from the district court’s decision holding that Society qualified for a charitable property tax exemption under Idaho Code section 63-602C. We reverse.

I. FACTUAL AND PROCEDURAL BACKGROUND

Society is incorporated under the laws of North Dakota and has authority to conduct business in Idaho. Society is recognized as a tax exempt organization under Section 501(e)(3) of the…