Opinion ID: 6536512
Heading Depth: 2
Heading Rank: 1

Heading: Idaho Code section 63-603GG(3)(c) requires every unit in Aspen Park's apartment complex be rented to low-income tenants or remain vacant.

Text: This case centers around the meaning of the word dedicated as used in Idaho Code section 63-602GG(3)(c). Summary judgment was granted for Bonneville County because the district court interpreted the word dedicated to mean that every rental in Aspen Park Apartments must be rented to low-income individuals or families in order for the tax exemption to apply. We agree with the district court. Taxes are certain in the State of Idaho and exemptions must be expressly set forth in a statute to apply. I.C. § 63-601. Because of the ubiquitous nature of taxation, this Court strictly and narrowly construes tax-exemption statutes against the taxpayer. Ada Cnty. Assessor v. Roman Catholic Diocese of Boise, 123 Idaho 425 , 428, 849 P.2d 98 , 101 (1993). Our presumption against exemptions is due to the fact that [t]ax exemptions exist as a matter of legislative grace, epitomizing the antithesis of traditional democratic notions of fairness, equality, and uniformity. Id. at 429 , 849 P.2d at 102 . Thus, we do not presume exemptions, but rather construe statutes according to the strict but reasonable rules of statutory construction, with ambiguities being given their narrowest possible reasonable construction. Id. The statute at issue in this case, Idaho Code section 63-602GG, authorizes a property tax exemption for low-income housing owned by non-profit organizations. One of the qualifications that must be met to qualify for the tax exemption is that all of the rentals in a complex must be dedicated to low income housing except for the manager's unit: Except for a manager's unit, all of the housing units in the low-income housing property are dedicated to low-income housing in the following manner: Fifty-five percent (55%) of the units shall be rented to those earning sixty percent (60%) or less of the median income for the county in which the housing is located; twenty percent (20%) of the units shall be rented to those earning fifty percent (50%) or less of the median income of the county in which the housing is located; and twenty-five percent (25%) of the units shall be rented to those earning thirty percent (30%) or less of the median income for the county in which the housing is located.