Housing Southwest, Inc. v. Washington County

SCHROEDER, Justice.

This is an appeal by Washington County from a district court decision which found that respondent Housing Southwest, Inc. is entitled to a charitable property tax exemption pursuant to section 63-105C of the Idaho Code for its six-unit housing complex. On cross-appeal Housing Southwest seeks an award of attorney fees pursuant to Idaho Appellate Rules 35(b)(5) and 41, and section 12-121 of the Idaho Code.

I

BACKGROUND AND PRIOR PROCEEDINGS

Housing Southwest, Inc. is the owner of a six-unit, low-income housing facility for senior citizens and disabled persons in Cambridge,…