Opinion ID: 874066
Heading Depth: 2
Heading Rank: 2

Heading: The County violated Idaho Code section 63-1005(4)(d).

Text: The County argues on cross-appeal that the flat fee listed on the notice of pending issue tax deed, along with the fees listed for delinquency itself, statutory late charge, and statutory interest, represents an itemization of the fees and costs. We disagree. Although the district court had no jurisdiction to rule on the petition for judicial review, it correctly ruled that the flat fee violates the statutory requirement for an itemized statement of taxes owed and fees incurred. As previously indicated, I.C. § 63-1005(4)(d) requires an itemized statement of the delinquent taxes owed and all related costs and fees. The district court ruled that the County's inclusion of a flat fee of $500.00 in its notice of pending issue tax deed had violated I.C. § 63-1005(4)(d). After recognizing the County's resolution that authorized the flat fee, the district court turned to statutory construction rules regarding the plain, usual, and ordinary meaning of the words in a statute as quoted in State, ex rel. Wasden v. Maybee, 148 Idaho 520, 528, 224 P.3d 1109, 1117 (2010). Using these guidelines stated therein, the district court looked at the general definition of `itemize' as contained in two dictionaries to find its common meaning and considered that meaning in light of the remaining language of the statute. Its conclusion was that the single flat fee could not detail the plural `costs' or `fees' and that the clear language of the statute required an item-by-item detailed list of costs or fees. The district court further noted that the county's flat fee, through incorporation by reference through its resolution, was not adequate to list the unique costs and fees incurred in each delinquency. To sum up its ruling, the district court stated: By its fundamental meaning, `itemized' does not allow a summary flat fee. Beginning with the literal words in I.C. § 63-1005(4)(d), an itemized statement detailing the delinquency and all costs and fees, and simply taking the statute as it is written leads to the result reached by the district court. State v. Schwartz, 139 Idaho 360, 362, 79 P.3d 719, 721 (2003). The inclusion of a flat fee in the notice of pending issue of tax deed does not give an itemized and detailed list of costs and fees, including those authorized by I.C. § 63-1005(3) for the preparation, service, and publication of the notice and the tax deed process. [5] `Costs' are the reimbursement for expenses incurred, whereas [a] fee serves only the purpose of covering the cost of the particular service provided by the state to the individual. Idaho Bldg. Contractors Ass'n v. City of Coeur d'Alene, 126 Idaho 740, 744, 890 P.2d 326, 330 (1995). The statutory scheme here does not allow the two to be lump summed. The notices to Chavez do not describe any service provided to the delinquent, nor do they describe costs incurred for reimbursement. The County believes that the $500 flat fee, authorized by the existence of a county resolution that describes all possible work done to get to the tax deed stage and states that work typically costs in excess of $500, listed along with the delinquent taxes and interest on the notice meets the requirement of itemization. The statute requires itemization of all costs and fees pertaining to the delinquency; this involves a detailing of all administration costs and fees for services pertaining to the delinquency listed on the notice. Because the record makes it obvious that the required notices did not include the required itemization of costs and fees, we declare the notices to be deficient and void.