SIMMONS v. IDAHO STATE TAX COM'N

No. 15936.

723 P.2d 887 (1986)

111 Idaho 343

Blaine SIMMONS, Aaron Robinson," and Bob Jephson, for themselves and as Representative Parties of the Idaho Association for Equitable Property Taxation, an unincorporated Idaho association, Plaintiffs-Appellants, v. IDAHO STATE TAX COMMISSION and Larry G. Looney, Carol M. Dick, Morgan Munger and Darwin L. Young, the Commissioners thereof, A. Wiley Snarr, Thomas A. Loertscher, and Clyde urtenshaw, as County Commissioners of the County of onneville, and Gary Paxman, as County Assessor of the County of onnevine, Defendants-Reshcoorradents.

Supreme Court of Idaho.

July 23, 1986.


Attorney(s) appearing for the Case

Alan E. Barber, Idaho Falls, for plaintiffs-appellants.

Jim Jones, Atty. Gen. and Charles A. Daw, Boise, for defendants-respondents Idaho State Tax Com'n and Commissioners Looney, Dick, Munger, Young.

Kimball Wesley Mason and P. Bruce Palmer, Idaho Falls, for defendants-respondents Bonneville County, Snarr, Loertscher, Burtenshaw and Paxman.


HUNTLEY, Justice.

Appellants-Simmons et al. (Simmons) own income-producing property in Bonneville County, Idaho, upon which they pay property taxes. Simmons filed suit in district court seeking declaratory judgment that I.C. § 63-105DD violates Idaho Const. art. VII, §§ 2 and 5, requiring uniform taxation; the equal protection provisions of Idaho Const. art. I, § 2 and U.S. Const. Amend. IV; as well as the Contract Clause of U.S. Const....

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