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ASPEN PARK, INC. v. BONNEVILLE COUNTY

Docket No. 45679.

444 P.3d 891 (2019)

ASPEN PARK, INC., Plaintiff-Appellant, v. BONNEVILLE COUNTY, Defendant-Respondent.

Supreme Court of Idaho, Boise, June 2019 Term.

Opinion Filed: July 10, 2019.

Attorney(s) appearing for the Case

Hopkins, Roden, Crockett, Hansen & Hoopes, PLLC, Idaho Falls, for appellant. C. Timothy Hopkins argued.

Nelson, Hall, Parry, Tucker, PLLC, Idaho Falls, for respondent. Weston S. Davis argued.

Michael Kane & Associates, PLLC, Boise, for Idaho Association for Counties, amicus curiae.

Brad M. Purdy , Boise, for Community Action Partnership Association of Idaho amicus curiae.

This case involves the denial of a property tax exemption. Aspen Park, Inc., a nonprofit organization, sought a property tax exemption from Bonneville County for its low-income apartments. The County's Board of Equalization denied an exemption because some of the apartments were leased to...

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