Idaho Youth Ranch, Inc. v. Ada County Board of Equalization

HORTON, Justice.

The Ada County Board of Equalization (the BOE) denied an application for a property tax exemption made by the Idaho Youth Ranch, Inc. (the Youth Ranch) and Idaho Youth Ranch Nagel Center, LLC (the LLC). The Idaho Boárd of Tax Appeals affirmed that decision. The Youth Ranch and the LLC then sought judicial review. Ruling on the parties’ cross-motions for summary judgment, the district court held that the property was not exempt from taxation. We affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

In August of 2006, Nagel Beverage Company (Nagel) approached the Youth Ranch and the Idaho…