Ada County Assessor v. Taylor

BISTLINE, Justice.

The Ada County Assessor (“the Assessor”) appeals from an order granting the respondents, Janet and Malcolm Taylor (“the Taylors”), an I.C. § 63-105DD “homeowners exemption” for the property tax due on their residence. We find the Taylors are entitled to the exemption. Accordingly, we affirm the order of the district court.

FACTS AND PROCEDURE

On October 12, 1989, Malcolm Taylor executed an agreement entitled “Real Estate Purchase and Sales Agreement and Receipt for Earnest Money” (“agreement”). The agreement involved residential property located in Ada County. There were no…