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Idaho Resort Tax Valuation Gets Second Look, High Court Says (1)

June 30, 2022, 8:14 PMUpdated: June 30, 2022, 8:50 PM

An Idaho county convinced the state high court that the assessed value of Silver Mountain Resort in Kellogg needs further review.

The trial court had upheld a Board of Tax Appeals ruling that the property consisting of a ski resort, water park, golf course, apartments, and condos is worth $6.3 million. The Idaho Supreme Court reversed that ruling Thursday, finding the trial court should have considered the case afresh—or de novo—instead of looking for error in the board’s ruling.

“The nature of a de novo trial requires the district court to proceed as if there had been ...