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Owyhee Motorcycle Club, Inc. v. Ada County
123 Idaho 962 (Idaho 1993)4 Citing cases
Housing Southwest v. Washington County
128 Idaho 335 (Idaho 1996) Cited 13 timesHolding that nonprofit low income housing corporation that received federal subsidies did not qualify for exemption in part because it did not receive support from donations
Interpretations of requirements for charitable exemption from property tax are questions of law over which this Court exercises free review. Owyhee Motorcycle Club, Inc. v. Ada County, 123 Idaho 962, 964, 855 P.2d 47, 49 (1993). Statutes granting tax exemptions must be strictly construed against the taxpayer and in favor of the state.
Evangelical Lutheran Good Samaritan Soc'y v. Bd. of Equal. of Ada Cnty.
161 Idaho 378 (Idaho 2016) Cited 2 times"Interpretations of requirements for charitable exemption from property tax are questions of law over which this Court exercises free review." Housing Southwest Inc. v. Washington Cnty. , 128 Idaho 335, 337, 913 P.2d 68, 70 (1996) (citing Owyhee Motorcycle Club, Inc. v. Ada Cnty. , 123 Idaho 962, 964, 855 P.2d 47, 49 (1993) ). "Statutes granting tax exemptions must be strictly construed against the taxpayer and in favor of the state." Id. at 337–38, 913 P.2d at 70–71.
In Matter of the Appeal of Walter
247 P.3d 644 (Idaho 2011) Cited 12 timesIn Kimbrough, without citing sections 63–511(4) and 63–3812(c), the Idaho Supreme Court stated that a party challenging an assessed valuation must prove by clear and convincing evidence that the valuation was "manifestly excessive, fraudulent or oppressive; or arbitrary, capricious and erroneous resulting in discrimination against the taxpayer."
Tax exemptions are generally disfavored — they are never presumed and cannot be extended by judicial construction. Housing Sw., Inc. v. Washington Cnty., 128 Idaho 335, 337, 913 P.2d 68, 70 (1996) (citing Owyhee Motorcycle Club, Inc. v. Ada Cnty., 123 Idaho 962, 964, 855 P.2d 47, 49 (1993)). Thus, unlike most tax statutes, ambiguous provisions related to deductions, exemptions, and credits are "construed strongly against the taxpayer."
Community Action v. Bd. of Equalization
138 Idaho 82 (Idaho 2002) Cited 3 timesHolding quasi-estoppel did not apply when board's actions were not unconscionable, without discussing whether the case presented extraordinary circumstance
"Interpretations of requirements for charitable exemption from property tax are questions of law over which the Court exercises free review." Housing Southwest, Inc. v. Washington County, 128 Idaho 335, 337, 913 P.2d 68, 71 (1996) (citing Owyhee Motorcycle Club, Inc. v. Ada County, 123 Idaho 962, 964, 855 P.2d 47, 49 (1993). "Statutes governing tax exemptions must be strictly construed against the tax payer and in favor of the state.