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HOFFMAN v. CITY OF BOISE

Docket No. 47590.

487 P.3d 717 (2021)

Wayne HOFFMAN, an individual; Frederic S. Birnbaum, an individual; Bruce C. Boyles, an individual; G&G Ventures, LLC, an Idaho limited liability company; Andrea Lanning, an individual; and Bob Tikker, an individual, Plaintiffs-Appellants, and Clint Siegner, Blue Valley Tenant Association, Christine Brown, Rick Brown, Heather Campbell-Adams, Kathleen Greene, Gary Hardey, Bonita Hardey, Charlene Landin, Juan Landin, and Joyce Magnuson, Plaintiffs, v. CITY OF BOISE, Idaho, a municipal corporation and a political subdivision of the State of Idaho, Defendant-Respondent.

Supreme Court of Idaho, Boise, January 2021 Term.

Rehearing Denied: June 21, 2021.

Attorney(s) appearing for the Case

Runft & Steele Law Offices, PLLC, Boise, for appellants. John Runft argued.

Jayme B. Sullivan , Boise City Attorney, Boise, for respondent. Scott Muir argued.

This appeal involves "constitutional" taxpayer standing under article VIII, section 3 of the Idaho Constitution. Appellants are five individuals and one Idaho limited liability company (collectively, "Plaintiffs") who own real property in the City of Boise ("City") and pay ad valorem taxes to Ada County,

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