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CANYON HIGHWAY DIST. NO. 4 v. CANYON COUNTY

No. 15310.

695 P.2d 380 (1985)

107 Idaho 995

CANYON HIGHWAY DISTRICT NO. 4, Plaintiff-Respondent, v. CANYON COUNTY, a political subdivision of the State of Idaho; and Carlos Bledsoe, Glen Koch and Del Hobza, the Board of County Commissioners of Canyon County, Idaho, Defendants-Appellants.

Supreme Court of Idaho.

January 22, 1985.

Attorney(s) appearing for the Case

Richard L. Harris, Canyon County Pros. Atty., Caldwell, for defendants-appellants.

Gerald L. Weston, of Gigray, Miller, Downen & Weston, Caldwell, for plaintiff-respondent.

BAKES, Justice.

Appellant Canyon County appeals from a summary judgment order requiring Canyon County to remit $101,361.00 in sales tax refund moneys to Canyon Highway Dist. No. 4. We affirm.

This controversy began in June of 1980 when the Canyon County commissioners created a highway study commission to study the question of whether Canyon County should reorganize the county's secondary road system. Pursuant to a recommendation by the highway study commission...

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