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CONCERNED TAXPAYERS v. KOOTENAI COUNTY

No. 27032.

50 P.3d 991 (2002)

137 Idaho 496

CONCERNED TAXPAYERS OF KOOTENAI COUNTY, an unincorporated non-profit association; Thomas R. Macy; Needa M. Baird; Evonne Lowther; Max Hall; Mary Davis; Anne Goude; Al Sharon; Kathy Chestnut; Mark Landberg and M. Kathleen Sims, Plaintiffs-Appellants-Cross Respondents, v. KOOTENAI COUNTY, a governmental subdivision; Richard C. Panabaker, Dick Compton and Ronald D. Rankin, County Commissioners, Defendants-Respondents-Cross Appellants.

Supreme Court of Idaho, Boise, April 2002 Term.

July 2, 2002.

Attorney(s) appearing for the Case

Scott W. Reed, Coeur d'Alene, for appellants-cross respondents.

James J. Davis, Boise, for respondents-cross appellants.

KIDWELL, Justice.

This is an appeal from summary judgment in favor of the respondents in a declaratory judgment action brought by the appellants to declare the Resort County Local Option Sales or Use Tax Act (Resort County Act) unconstitutional. The appellants also sought to declare the Resort County Local Option Sales Tax, enacted as Kootenai County Ordinance No. 293 pursuant to the Resort County Act, null and void.

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