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ID. BLDG. v. CITY OF COEUR D'ALENE

No. 21231.

890 P.2d 326 (1995)

126 Idaho 740

IDAHO BUILDING CONTRACTORS ASSOCIATION, an Idaho non-profit corporation, and Rod Underhill, d/b/a Underhill Construction and Remodeling, Plaintiffs-Respondents, v. The CITY OF COEUR D'ALENE, an Idaho municipal corporation, Defendant-Appellant.

Supreme Court of Idaho, Boise November 1994 Term.

February 22, 1995.

Attorney(s) appearing for the Case

Lukins & Annis, Coeur d'Alene, for appellant. Charles W. Hosack argued.

Penland & Munther, Boise, for respondents. Forrest R. Goodrum argued.

TROUT, Justice.

This is an appeal from a declaratory judgment action in which Idaho Building Contractors Association (IBCA) sought a determination of whether the city of Coeur d'Alene (City) could impose an impact fee as a precondition to the issuance of a building permit. The district court granted summary judgment to IBCA based on a finding that the fee was void as an illegal tax imposed without an enabling statute. The City now appeals the adverse judgment.

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