Court Opinion

ID: 9590616
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:56:40.186739+00
Date Added: 2024-06-11T09:37:17.330572
License: Public Domain

BISTLINE, Justice,
specially concurring.
Having concurred, I write only to state what I believe I am agreeing to. First of all, it is noted that we are ruling as a matter of law. The discussion which ensues in the Court’s opinion then discusses in some detail the facts of this case. From this I conclude that our holding today is *104that although a retirement center1 can qualify for tax exemption, in this case, under these facts, an exemption is not quite justified.
The case is a close one, and in my view could have gone either way, especially where we are required to say, but do not, that the trial judge was clearly in error.
The concept here is not only intended to be charitable, but cannot be other than in the best interests of all of the people of Idaho. Each passing decade has increased the need for reasonable and adequate housing for those who every ten years age ten or more years, and, who except for this type of planning, will exhaust their resources to the point that the state often becomes required to help out. I hope that qualification for nursing home admission is not seen as the touchstone of our decision, and that this type of commendable private endeavor is not to any extent discouraged.

. The opinion is couched in terms of an "old-age retirement center." I do not understand that other groups, mentioning disabled veterans who may not be of old age, are excluded from consideration.