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SAMPLE LEGAL CASES

Kimbrough v. Idaho Bd. of Tax Appeals

... Of their parcel, 0.66 acres underlie a public right-of-way and are exempt from taxation, leaving 14.76 subject to assessment. ... "All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation." IC § 63-601. ...

Parker v. IDAHO STATE TAX COM'N

... Dunn v. Baugh, 95 Idaho 236, 238, 506 P.2d 463, 465 (1973). B. We affirm the district court's holding that the taxation of Kathy's one-half interest in David's Nevada earnings does not violate due process. ... Idaho's taxation scheme mirrors that of federal law. ...

IN RE MATTER OF APPEAL OF KIMBROUGH

... Of their parcel, 0.66 acres underlie a public right-of-way and are exempt from taxation, leaving 14.76 subject to assessment. ... "All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation." IC § 63-601. ...