Opinion ID: 2514012
Heading Depth: 1
Heading Rank: 4

Heading: the record supports the order for dissolution

Text: SIHD argues that the Commissioners' findings are flawed and do not support the order for dissolution because the City of Sandpoint cannot be SIHD's successor, there is evidence that dissolution of SIHD would not result in lower taxes, and there is no competent evidence in the record that dissolution would only have a minimal effect on SIHD's agreements and contracts. The Court's review is limited to a determination of whether the Commission's findings of fact are supported by substantial and competent evidence. Reedy v. M.H. King Co., 128 Idaho 896, 899, 920 P.2d 915, 918 (1996). Such evidence must be more than a scintilla of proof, but less then a preponderance. Boise Orthopedic Clinic v. Idaho State Ins. Fund, 128 Idaho 161, 164, 911 P.2d 754, 757 (1996). When conflicting evidence, all of which is supported by substantial and competent evidence, is presented, the findings of the commissioners must be sustained on appeal even if this Court would have reached a different factual conclusion. Reedy, 128 Idaho at 899, 920 P.2d at 918. This Court has free review over conclusions of law. Smith v. J.B. Parson Co., 127 Idaho 937, 941, 908 P.2d 1244, 1248 (1996). A. SIHD's Successor The question of whether the City of Sandpoint can be SIHD's successor is a question of law. I.C. § 40-1811 states: Dissolution of surplus funds and property of dissolved system or district.(1) After final payment of all expenses of proceedings in relation to dissolution and of all legal claims ... all surplus moneys of the dissolved highway district remaining in the special fund of the dissolved district shall immediately be delivered to the treasurer of the succeeding operational unit. Title to all machinery, buildings, lands, and property [shall] ... be vested in the succeeding operational unit. (2) No city whose incorporated limits lie wholly or partially within the boundaries of a dissolved highway district shall be entitled to receive any share of the moneys of the dissolved highway district.