PERRY, Judge.
Ronald Keith Henman appeals from the district court's order summarily dismissing his application for post-conviction relief. On appeal, Henman asserts that he was placed in jeopardy when the Idaho State Tax Commission issued a notice of jeopardy assessment pursuant to Idaho's Illegal Drug Tax Act and seized his personal property. Henman contends that because he was placed in jeopardy, his criminal conviction for trafficking in cocaine constitutes a second...
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