Tobias v. State Tax Commission

SMITH, Justice.

Appellants, taxpayers, commenced these proceedings for the purpose of determining the legality of tax assessments against their certain property interests. The pending appeals resulted from a judgment of the district court validating the assessments.

During the year 1950, Idaho State Chapter, P.E.O. Sisterhood, Inc., hereinafter *254sometimes referred to as the Sisterhood, was incorporated in Idaho as a non-profit corporation. It acquired certain real property in Caldwell, Canyon County, during the years 1950 and 1955, to which it holds title.

At various times beginning in 1955,…