Idaho Telephone Company v. Baird

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding it unconstitutional under Idaho’s uniformity clause to assess certain property at a higher ratio of full cash value
• finding it unconstitutional under Idaho’s uniformity clause to assess certain property at a higher ratio of full cash value
• the uniform ad valorem taxation clause is violated when one class of property is systematically assessed at a higher rate of taxation
• the uniform ad valorem taxation clause is violated when one class of property is systematically assessed at a higher rate of taxation
• given state constitutional requirement of uniformity, legislature must assess all property at the same percentage of cash value and apply a single rate of taxation
• Three sections of the Idaho Constitution, “inasmuch as they relate to the same matter or subject, i.e., revenue and taxation, must be construed in pari materia.”

Source: CourtListener parenthetical corpus (CC0).