PacificCorp V. Idaho State Tax CommissionAnnotate this Case
The Idaho State Tax Commission appealed a district court judgment which held that PacifiCorp, an Oregon corporation, proved by a preponderance of the evidence that the Commission's valuation of its taxable operating property in Idaho was erroneous pursuant to I.C. 63-409(2). The Commission contended on appeal that the district court's decision was not supported by substantial and competent evidence because the appraisal methodologies utilized by PacifiCorp's appraiser are so unreliable as to amount to incompetent evidence. Because the district court's judgment was not clearly erroneous and was supported by substantial and competent evidence, the Supreme Court affirmed the district court's judgment.