Legal Opinion
Idaho Power Co. v. Idaho State Tax Commission
Idaho Supreme Court
Decided March 3, 2005No. 29615PublishedCited by 9 opinions
1Opinion of the Court
SCHROEDER, Chief Justice.
Idaho Power Company (Idaho Power) claims that the Idaho State Tax Commission’s (Tax Commission) year 2000 appraisal of its operating property included values of certain regulatory assets that are not properly taxable. The Tax Commission denied the exclusions Idaho Power requested. Idaho Power filed a petition for judicial review with the district court which conducted a trial and affirmed the decision of the Tax Commission. Idaho Power appeals the decision of the district court.
I
FACTUAL AND PROCEDURAL BACKGROUND
Idaho Power is a public utility company under Idaho Code…
2Cases cited6 opinions
- Merris v. Ada CountyIdaho Supreme Court · 1979
- Willig v. State, Department of Health & WelfareIdaho Supreme Court · 1995
- Allen v. Blaine CountyIdaho Supreme Court · 1998
- Board of County Com'rs v. Sears, Roebuck & Co.Idaho Supreme Court · 1953
- Senator, Inc. v. Ada County, Board of EqualizationIdaho Supreme Court · 2003
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Canyon County Bd. of Equalization v. AMALGAMATED SUGAR COMPANY, LLCIdaho Supreme Court · 2006
- Kimbrough v. Idaho Board of Tax AppealsIdaho Supreme Court · 2011
- Evan Edward Morgan, Jr. v. Sexual Offender Classification BoardIdaho Supreme Court · 2009
- Morgan v. Sexual Offender Classification BoardIdaho Supreme Court · 2009
- PacificCorp v. Idaho State Tax CommissionIdaho Supreme Court · 2012
4 more not listed; retrieve them via the Exa API.