Franden v. Jonasson, 11148
| Decision Date | 20 December 1973 |
| Docket Number | No. 11148,11148 |
| Parties | Jack E. FRANDEN, Appellant, v. Marjorie JONASSON, as Treasurer and Tax Collector of Ada County, State of Idaho, and Virgil T. King, as Assessor of Ada County, State of Idaho, Respondents. |
| Court | Idaho Supreme Court |
Kraft, Wyman, Carter & Gines, John W. Kraft, Boise, for plaintiff-appellant.
James E. Risch, Ada County Pros. Atty., Simon Spencer Martin, Deputy Pros. Atty., Boise, for defendants-respondents.
This is an action for declaratory judgment brought by plaintiff seeking to have the tax owing on real property determined and apportioned as to various portions of that property. The district court granted defendants' motion to dismiss, and we affirm.
Plaintiff-appellant Jack E. Franden sought to have the district court apportion the 1968, 1969 and 1970 real property taxes as between certain portions of Block 120 of the Boise City Original Townsite. Franden was not the record owner of those lots in question during those years. Appellant's action was founded on the theory that the defendants-respondents Jonasson and King (the treasurer and assessor of Ada County, respectively) violated I.C. § 63-307 in failing to assess taxes on each of the portions of said Block 120. We express no opinion on the merits of the claim since we dispose of the matter on procedural grounds.
The district court dismissed the suit of the plaintiff on the grounds that the court lacked jurisdiction to apportion the taxes and, further, that Franden had failed to exhaust his administrative remedies.
Franden's failure to pursue his administrative remedies is dispositive of the appeal. I.C. § 63-2202 authorizes the boards of county commissioners to rectify unlawful or erroneous taxes. Therein it is provided in pertinent part:
'The board of county commissioners may, at any time when in session, cancel taxes which for any lawful reason should not be collected, and may refund to any tax payer any money to which he may be entitled by reason of a double payment of taxes on any property for the same year, or the double assessment or erroneous assessment of property through error, and may refund to the purchaser of any property erroneously sold when it has been determined by the board of county commissioners that such sale is void on account of any irregularity of the taxing officers or that the property purchased has been erroneously sold or the sale thereof invalid, the amount paid by such purchaser to the county on the sale of any such property, with interest thereon from the date of such payment at the rate of six per cent per annum.' (Emphasis supplied) I.C. § 63-2202.
In Idaho it is clear that the pursuit of statutory administrative remedies is a condition precedent to judicial process concerning unequal tax assessment. In re Felton's Petition, 79 Idaho 325, 316 P.2d 1064 (1957); Lundy v. Pioneer Irr. Dist., 52 Idaho 683, 19 P.2d 624 (1933). Gorham Manufacturing Co. v. State Tax Commission of New York, 266 U.S. 265, 45...
To continue reading
Request your trial
-
Sierra Life Ins. Co. v. Granata
...court of jurisdiction over the subject matter. V-1 Oil Co. v. County of Bannock, 97 Idaho 807, 554 P.2d 1304 (1976); Franden v. Jonasson, 95 Idaho 792, 520 P.2d 247 (1973); Williams v. State, 95 Idaho 5, 501 P.2d 203 (1972); Grever v. Idaho Telephone Co., supra; Winther v. Village of Weippe......
- Thompson v. Dalton
-
V-1 Oil Co. v. Lacy, V-I
...Co. v. Jerome County, 65 Idaho 1, 138 P.2d 978 (1943); In re Felton's Petition, 79 Idaho 325, 316 P.2d 1064 (1957); Franden v. Jonasson, 95 Idaho 792, 520 P.2d 247 (1973). The record further discloses that the assessor prepared the form of taxpayers statement showing the assessment and mail......
-
V-1 Oil Co. v. Bannock County
...32 P. 259 (1893); Bobbitt v. Blake, 25 Idaho 53, 136 P. 211 (1913). We also note I.C. § 63-2202 as interpreted in Franden v. Jonasson, 95 Idaho 792, 520 P.2d 247 (1973). Therein we held that a Board of County Commissioners should be given the opportunity to correct its own mistakes and that......