V-1 OIL CO. v. STATE TAX COM'N

No. 16222.

733 P.2d 729 (1987)

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.

Supreme Court of Idaho.

February 18, 1987.


Attorney(s) appearing for the Case

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...

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