Court Opinion

ID: 9543412
Source: CourtListenerOpinion
Date Created: 2023-08-07 16:45:22.870401+00
Date Added: 2024-06-11T15:10:19.258304
License: Public Domain

ON DENIAL OF PETITION FOR REHEARING
The petition for rehearing by appellant Sandpoint Manor asserts an objection to the foregoing opinion which merits brief comment. Apart from the constitutionality of I.C. § 56-104, appellant contends that the Court failed to address an argument concerning the “Boren Amendment,” 42 U.S.C. § 1396a(a)(13)(A). However, this statutory argument was not raised in the court below. As the district court stated: “Sandpoint’s challenge to the depreciation recapture issue below has been limited solely to the question of section 56-104’s constitutionality.” R. at 28 (emphasis added).
Furthermore, the single question raised by appellant’s initial brief filed with this Court states: “Does I.C. § 56-104 violate traditional notions of fundamental fairness and due process?” Appellant’s brief at 6. Although the Boren Amendment was tersely discussed in appellant’s brief, it is well-established that “[ijssues not raised below and presented for the first time on appeal will not be considered or reviewed.” Baldner v. Bennett’s, Inc., 103 Idaho 458, 460, 649 P.2d 1214, 1216 (1982).
BAKES and HUNTLEY, JJ., concur.
McFADDEN and WALTERS, JJ., Pro Tem, concur.