Idaho Telephone Company Et Al. v. E. D‪.‬

Appellants, public utility corporations owning property within the State of Idaho, brought this action pursuant to Idaho Code, Title 10, chap. 312, for a declaratory judgment. In their complaint appellants alleged that specific provisions of Idaho Session Laws 1965, chap. 312, now incorporated in Idaho Code, Title 63, relating to revenue and taxation, are violative of Idaho's Constitution, as well as the due process and equal protection clauses of the United States Constitution. Appellants further alleged that respondents lack authority to assess appellants' property at a higher ratio of full cash value than applies to other taxable property within the State. Upon the filing of respondents' answer, both appellants and respondents moved for judgment on the pleadings. Certain affidavits having been filed, the trial court considered the motions as motions for summary judgment, I.R.C.P. 12(c), and thereupon entered judgment in favor of respondents. Appellants have appealed from the judgment.