Court Opinion

ID: 9856949
Source: CourtListenerOpinion
Date Created: 2023-09-24 07:07:52.937716+00
Date Added: 2024-06-11T09:37:35.411931
License: Public Domain

McFADDEN, Justice
(dissenting).
The basis of the majority opinion is simply that appellant is without any administrative remedies and hence could bring his action for declaratory judgment in district court. It is my conclusion that this determination is incorrect, and the summary judgment should be affirmed.
In the first place, the majority opinion recites that “respondent then made what he labeled an 'arbitrary assessment’ for 1973 by multiplying the 1972 valuation of appellant’s personal property by a penalty factor of three.” Nowhere in the record does it appear that respondent Lacy ever denominated his assessment a “penalty” or that he was applying any “penalty” in his assessment of this property. In his affidavit he stated:
“The Taxpayer — V-l Oil Company — had so completely blocked any way the Assessor had to make a correct assessment that he was obliged to estimate the Market Value of the personal property owned by V-l Oil Co. in Bannock County. This he did by multiplying the 1972 assessed market value by three. This should not be confused as being a three times assessment of the 1973 personal property list, because there was no 1973 list, and the assessor used his best judgment and information to make an assessment he considered to be fair and equitable.”
The legislature has provided a series of steps to be taken by an aggrieved taxpayer in order that relief may be granted for an excessive or improper assessment of property. The board of county commissioners of each county meets as a board of equalization at least once every month of the year up to the fourth Monday of June to equalize the assessment of property. I.C. tion is required to enforce proper assess- § 63-401. The county board of equalization is required to enforce proper assessment, raising or lowering the assessment of any property not lawfully assessed. I.C. § 63^102. A taxpayer who feels aggrieved by the decision of the board of equalization may appeal such decision to the board of tax appeals. I.C. § 63-2210. Then, if still dissatisfied, the taxpayer may appeal from the board of tax appeals to the district court. I.C. § 63-3812.
It is the conclusion of the majority that appellant was without administrative remedies because the respondent assessor did not follow the provisions of I.C. §§ 63-207, 63-210 or 63-405. In regard to I.C. § 63-207, the affidavit of the assessor, which is not controverted, disclaims any contention that the assessor was acting under authority of that provision, and hence the provision contained therein that any assessment pursuant to that provision “must not be reduced by the board of county commissioners” is totally inapplicable.
I.C. § 63-210 requires the assessor to note on the assessment roll1 all cases where the owner, agent or other person was absent, or a non resident, and all cases where any person has refused to answer questions, or any cases where the owner, agent or other person has concealed, removed or failed to list his property for the purpose of evading taxation. In the event such a notation is made by the assessor upon the assessment roll, then the provisions of I.C. § 63 — 405 come into play. That latter section provides, in effect, that in the event of such a notation mentioned in I.C. § 63-*472210 the board of county commissioners shall make no reduction in the assessment, “unless it be shown to the satisfaction of the said board that such notation by the assessor is erroneous or false.” ' The board of county commissioners sitting as a board of equalization is required to examine the assessments and raise or lower those which in their judgment were not lawfully assessed, and determine all complaints in regard to the cash or assessed value except as may be prohibited. I.C. § 63-402.
Nothing appears in the record that the assessor made any notation on the assessment roll, as contemplated by I.C. § 63-210, which would in any way bar the board of equalization from considering any objections that may have been submitted by appellant in this case.
This court has repeatedly held that ordinarily an aggrieved taxpayer must exhaust his administrative remedies before he can seek relief in the district court. Bengoechea v. Elmore County, 23 Idaho 397, 130 P. 459 (1913) ; Washburn-Wilson. Seed Co. v. Jerome County, 65 Idaho 1, 138 P.2d 978 (1943); In re Felton’s Petition, 79 Idaho 325, 316 P.2d 1064 (1957); Franden v. Jonasson, 95 Idaho 792, 520 P.2d 247 (1973).
The record further discloses that the assessor prepared the form of taxpayers statement showing the assessment and mailed a copy of it to the appellant, which also gives notice of the meetings of the county commissioners. No issue is raised that the appellant did not receive such copy.
It is my conclusion that the trial court correctly ruled in this case and that appellant, having failed to exercise the administrative remedies available to him in the ordinary course of events by submitting his problem to the board of county commissioners, should not now be heard to complain. Grever v. Idaho Telephone Co., 94 Idaho 900, 499 P.2d 1256 (1972).
SHEPARD, J., concurs.

. The assessment roll, a listing and valuation of all real and personal property wherein the tax is a lien upon real property between the second Monday of January and the fourth Monday of June (I.C. § 63-306), is submitted under oath to the clerk of the board of county commissioners, before the fourth Monday of June each year.