V-1 Oil Co. v. State Tax Com'n

• Decision Date: 18 February 1987
• Docket Number: No. 16222,V-1,16222
• Citation: 112 Idaho 508,733 P.2d 729
• Parties: OIL COMPANY, a corporation; Weathertite Block Company, a corporation; Six B, Inc., a corporation; S.H. Bennion, an individual; Faye J. Bennion, an individual; andSelf Service, a corporation, Plaintiffs-Appellants, v. STATE TAX COMMISSION, an agency of the State of Idaho; Board of Tax Appeals, an agency of the State of Idaho; State of Idaho; and the counties of Ada, Bannock, Bingham, Boise, Bonneville, Canyon, Cassia, Elmore, Franklin, Gem, Jefferson, Jerome, Lemhi, Lincoln, Madison, Minidoka, Owyhee, Payette, Teton, and Washington, each of which said counties is a political subdivision of the State of Idaho, Defendants-Respondents.
• Court: Idaho Supreme Court

Page 729

733 P.2d 729

112 Idaho 508

V-1 OIL COMPANY, a corporation; Weathertite Block Company, a corporation; Six B, Inc., a corporation; S.H. Bennion, an individual; Faye J. Bennion, an individual; and V-1 Self Service, a corporation, Plaintiffs-Appellants, v. STATE TAX COMMISSION, an agency of the State of Idaho; Board of Tax Appeals, an agency of the State of Idaho; State of Idaho; and the counties of Ada, Bannock, Bingham, Boise, Bonneville, Canyon, Cassia, Elmore, Franklin, Gem, Jefferson, Jerome, Lemhi, Lincoln, Madison, Minidoka, Owyhee, Payette, Teton, and Washington, each of which said counties is a political subdivision of the State of Idaho, Defendants-Respondents.

No. 16222.

Supreme Court of Idaho Feb. 18, 1987.

Ralph J. Gines, Boise, for plaintiffs-appellants.

Honorable Jim Jones, Atty. Gen., and David G. High (argued), Deputy Atty. Gen., Boise, for defendants-respondents.

PER CURIAM.

This is an appeal from orders of the district court granting summary judgment to defendants-respondents and denying summary judgments to plaintiffs-appellants in an action seeking a declaratory judgment that the procedures of certain counties in accumulating budget surpluses were unconstitutional. We affirm.

Plaintiffs began the actions in 1976, seeking refunds of taxes paid under protest, injunctive relief, and declaratory judgments. Twenty-seven separate actions were filed in various counties, and by agreement of the parties all cases were consolidated with the principal case in Ada County, and the parties agreed to be bound by the Ada County case. Defendants agreed to waive any failure of plaintiffs to exhaust administrative remedies.

During the course of proceedings, various preliminary injunctions and restraining orders were issued, and ultimately partial summary judgment was issued determining that certain properties of the plaintiffs were taxable. The parties then settled the question of the property valuation.

In March, 1984 the parties reached a settlement as to the amount of tax owed which resolved all questions regarding valuation, taxes and penalties. That settlement agreement reserved to the plaintiffs the right to litigate the only issues remaining, i.e., (a) whether the counties must take surpluses into account when establishing current budgets so as not to impose excessive levies, and (b) whether tax rates as between real and personal property as between the counties must be uniform. The parties stipulated that those two remaining issues might be determined by cross-motions for summary judgment without trial.

Plaintiffs-appellants first argue that the grant of summary judgment in favor of the State Tax Commission was improper since the Commission had filed no affidavit in support of its motion for summary judgment, or in opposition to V-1 Oil's motion for summary judgment. That assertion is without merit. I.R.C.P. 56(e) provides:

Form of affidavits--Further testimony--Defense required.--Supporting and opposing affidavits shall be made on personal knowledge, shall set forth such facts as would be admissible in evidence, and shall show affirmatively that the affiant is competent to testify to the matters stated therein. Sworn or certified copies of all papers or parts thereof referred to in an affidavit shall be attached thereto or served therewith. The court may permit affidavits to be supplemented or opposed by depositions, answers to interrogatories, or further affidavits. When a motion for summary judgment is made and supported as provided in this rule, an adverse party may not rest upon the mere allegations or denial of his pleadings, but his response, by affidavits or as otherwise provided in this rule, must set forth specific facts showing that there is a genuine issue for trial. If he does not so respond, summary judgment, if appropriate, shall be entered against him. (Emphasis added.)

Here, the court found the facts as alleged by V-1 Oil to be true. The facts, tendered by the exhibits, only indicate that the counties in question did indeed have surpluses for the years in question, but there is no showing as to what resulted therefrom, i.e., if the counties considered the surpluses in the following year's budget process. Hence, V-1 Oil has only shown facts indicating that surpluses did occur, and there is no genuine issue of material fact. I.R.C.P. 56(b) provides:

Summary judgment--For defending party.--A party against whom a claim, counterclaim, or cross-claim is asserted or a declaratory judgment is sought may, at any time, move with or without supporting affidavits for a summary judgment in his favor as to all or any part thereof. (Emphasis added.)

Clearly, the failure of the Tax Commission to file affidavits is of no consequence.

The crux of V-1 Oil's case is the assertion that the adoption of I.C. §§ 31-1605 and -1605A violates ID. CONST. art. 7 § 15. We have repeatedly stated that the Court will not address constitutional questions not necessary to the resolution of the cause. Here the parties have reached settlement on all questions necessary or relating to the tax liability of V-1 Oil, and hence the constitutional questions would at first glance appear moot. However, V-1 Oil argues, and we agree, that an issue of constitutionality is not necessarily moot if it is capable of repetition yet evading review. Southern Pacific Terminal Co. v. ICC, 219 U.S. 498, 31 S.Ct. 279, 55 L.Ed. 310 (1911); State Board of Elections v. Socialist Workers Party, 440 U.S. 173, 99 S.Ct. 983, 59 L.Ed.2d 230 (1979). See Note, The Mootness Doctrine in the Supreme Court, 88 Harv.L.Rev. 373 (197...