SWANSTROM, Judge.
The plaintiff, Marjorie Jonasson, acting in her capacity as treasurer of Ada County, brought this suit in magistrate division to enforce a warrant of distraint and to collect delinquent personal property taxes assessed against the defendant, David Gibson. See I.C. § 63-1301 et seq. Gibson challenged both the subject matter and personal jurisdiction of the trial court; Jonasson moved for summary judgment. The court held hearings...
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