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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