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CASTRINGO v. McQUADE

No. 30051.

106 P.3d 419 (2005)

141 Idaho 93

Matthew and Melissa CASTRIGNO, Husband and Wife, Plaintiffs-Appellants, v. Robert H. McQUADE and Ada County Board Of Equalization and Ada County, Defendants-Respondents.

Supreme Court of Idaho, Boise, November 2004 Term.

January 28, 2005.

Attorney(s) appearing for the Case

Holland & Thiel, P.C., Boise, for appellants. W. John Thiel argued.

Greg H. Bower, Ada County Prosecuting Attorney, Boise, for respondents. Ray J. Chacko argued.

TROUT, Justice.

Matthew and Melissa Castrigno brought this action against Ada County seeking a property tax refund, arguing, among other things, that the 2001 assessment notice they received from the Ada County Assessor was defective under Idaho law and denied them procedural due process. The trial court granted summary judgment for Ada County from which the Castrignos now appeal. Because we agree with the district judge that the Castrignos failed to exhaust administrative...

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