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V-1 OIL COMPANY v. COUNTY OF BANNOCK

No. 11942.

554 P.2d 1304 (1976)

97 Idaho 807

V-1 OIL COMPANY, a corporation, Plaintiff-Appellant, v. COUNTY OF BANNOCK et al., Defendants-Respondents.

Supreme Court of Idaho.

October 5, 1976.

Attorney(s) appearing for the Case

Ronald L. Swafford, Idaho Falls, for plaintiff-appellant.

Ronald S. George, Pocatello, for defendants-respondents.

SHEPARD, Justice.

This is an appeal from an order dismissing plaintiff's complaint. Plaintiff's complaint sought a declaratory judgment that certain actions of the Board of County Commissioners relating to 1974 ad valorem taxes were violative of statutes governing such procedure and also sought a refund of those taxes it had paid under protest in 1974. The district court dismissed holding that plaintiff had failed to exhaust his administrative remedies. We affirm...

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