HERMANN v. BLAINE COUNTY BD. OF COM'RS

No. 21159.

895 P.2d 571 (1995)

126 Idaho 970

Randall HERMANN and Laurie Hermann, husband and wife, Plaintiffs-Appellants, v. BLAINE COUNTY BOARD OF COMMISSIONERS ACTING AS the BLAINE COUNTY BOARD OF EQUALIZATION and Blaine County Assessor, Defendants-Respondents.

Supreme Court of Idaho, Boise, November 1994 Term.

May 24, 1995.


Attorney(s) appearing for the Case

Roger E. Crist, Ketchum, for appellants.

Douglas D. Nelson, Pros. Atty., Hailey, for respondents.


SILAK, Justice.

Randall and Laurie Hermann built a new residence on their land and removed their old home in 1988. They are contesting the legality of the Blaine County Assessor's action of retroactively increasing their 1991 real property tax from $3,790.04 to $7,404.28. The Hermanns appealed to the Idaho Board of Tax Appeals, and then to the district court, both of which upheld the County's tax assessment. For the reasons stated below, we affirm.

The Hermanns...

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