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BLANTON v. CANYON COUNTY

No. 33439.

170 P.3d 383 (2007)

J. Charles BLANTON, Petitioner-Appellant, v. CANYON COUNTY, Respondent.

Supreme Court of Idaho, Boise, September 2007 Term.

October 11, 2007.

Attorney(s) appearing for the Case

Hall, Farley, Oberrecht & Blanton, P.A., Boise, for appellant. J. Charles Blanton argued.

David L. Young, Canyon County Prosecuting Attorney, Caldwell, for respondent. Samuel Laugheed argued.

EISMANN, Chief Justice.

This is an appeal from the district court's dismissal of the appellant's challenge to his property-tax assessments on the ground that the appellant had failed to exhaust his administrative remedies. We affirm.

I. FACTS AND PROCEDURAL HISTORY

In 1983, J. Charles Blanton (Blanton) purchased eight contiguous lots (Lots 2 through 9) in a subdivision near Middleton in Canyon County. Lots 3 through 8 are fourteen feet wide and Lots...

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