Union Pacific Land Resources Corp. v. Shoshone County Assessor

BURDICK, Justice.

This case arose as the result of a dispute between the State Tax Commission (Tax Commission) and the Shoshone County Tax Assessor (the Assessor) about the classification of property owned by Union Pacific. The Court finds the Assessor wrongfully reclassified and double-taxed Union Pacific’s property.

FACTS AND PROCEDURAL BACKGROUND

In July 2000, the Tax Commission staff issued a notice of valuation for Union Pacific’s operating property located in Shoshone County for the 2000 tax year. On July 28, 2000, the Assessor filed a complaint disputing the value of Union Pacific’s land…