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GREENWADE v. IDAHO STATE TAX COMM'N

No. 18563.

808 P.2d 420 (1991)

119 Idaho 501

Gerald G. GREENWADE, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION and Gary Putman, Defendants-Respondents.

Court of Appeals of Idaho.

March 22, 1991.

Attorney(s) appearing for the Case

Gerald G. Greenwade, plaintiff-appellant, pro se.

Richard L. Harris, Canyon County Pros. Atty., argued and Charles L. Saari, Deputy Pros. Atty., Caldwell, for respondent Gary Putman.

Quane, Smith, Howard & Hull, Boise, for respondent Idaho State Tax Com'n. Michael P. Stefanic, II argued.

SILAK, Judge.

The allegations in this case involve the seizure of property in the collection of unpaid taxes. The first question we are presented with on appeal is whether Gerald Greenwade's tort claims against the Idaho State Tax Commission (Commission), and Gary Putman, the Canyon County Sheriff, are barred by his failure to comply with the provisions of the Idaho Tort Claims Act (ITCA). The second question is whether Greenwade's complaint against the Commission...

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