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KOCH v. CANYON COUNTY

No. 33707.

177 P.3d 372 (2008)

Glenn KOCH, Joyce Chase, Carl Chase, Kathy Alder, Paul Alldredge, Atwell Parry, Gina Lujak, Deloris Cram, Dick Winder and Bob Carpenter, Plaintiffs-Appellants, v. CANYON COUNTY, a political subdivision of the State of Idaho; and The Idaho Association of Counties Capital Finance Corporation, a 501(c)(3) non-profit corporation, Defendants-Respondents.

Supreme Court of Idaho, Boise, December 2007 Term.

January 25, 2008.

Attorney(s) appearing for the Case

Richard L. Harris, Caldwell, for appellants.

Hon. David L. Young, Canyon County Prosecuting Attorney, Caldwell, for respondent Canyon County. Charles L. Saari, Deputy Prosecuting Attorney, argued.

Moore Smith Buxton & Turcke, Chtd., Boise, for respondent The Idaho Association of Counties Capital Finance Corp. Tammy A. Zokan argued.

EISMANN, Chief Justice.

This is an appeal from a judgment holding that taxpayers of a political subdivision do not have standing to litigate whether the subdivision has incurred indebtedness or liability in violation of Article VIII, § 3, of the Idaho Constitution. We hold that the plaintiffs as taxpayers do have standing, but dismiss the appeal because the issue raised regarding the violation of the constitutional provision has become moot.

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