CITY OF REXBURG v. MADISON COUNTY

Nos. 16763, 16764.

764 P.2d 838 (1988)

115 Idaho 88

The CITY OF REXBURG, a municipal corporation, Plaintiff-appellant, v. MADISON COUNTY, a municipal corporation; Madison County Commissioners, Dell Klinger, Dell Barney and Wayne Beck; and Nellis H. Garner, Madison County Auditor; and Nellis H. Garner, Dell Klinger, Dell Barney and Wayne Beck, as individuals, Defendant-respondents. The CITY OF SUGAR CITY, a municipal corporation, Plaintiff-appellant, v. MADISON COUNTY, a municipal corporation; Madison County Commissioners, Dell Klinger, Dell Barney and Wayne Beck; and Nellis H. Garner, Madison County Auditor; and Nellis H. Garner, Dell Klinger, Dell Barney and Wayne Beck, as individuals, Defendant-respondents.

Supreme Court of Idaho.

On Rehearing November 30, 1988.


Attorney(s) appearing for the Case

Smith & Hancock, Rexburg, for plaintiffs-appellants; J.D. Hancock (argued).

Rigby, Thatcher, Andrus, Rigby & Perkes, Rexburg, for defendant-respondents. Gordon S. Thatcher (argued).


BAKES, Justice.

For 22 years Madison County apportioned to the cities of Rexburg and Sugar City, individually, only 5%, rather than the statutory 50%, of county road taxes assessed on properties situated within the cities. The mis-apportionment was caused by an inadvertent decimal point error. The cities sued for back taxes and the district court granted summary judgment for the county and its officers, noting that all applicable statutes of limitation had run. The...

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