Articles Posted in Government & Administrative Law

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House Bill No. 67 passed the Idaho State House on February 2, 2017, and it was transmitted to the Senate. The bill was amended twice in the Senate, and it passed the Senate, as amended, on March 22, 2017, and was returned to the House. As amended by the Senate, the bill passed the House on March 27, 2017. The bill exempted from the state sales tax the sale of food, as defined in the bill, sold for human consumption. The Governor vetoed the bill and delivered it to the Secretary of State on April 11, 2017. Because of the veto, the Secretary of State thereafter refused to certify House Bill No. 67 as law. This case was brought in the Idaho Supreme Court’s original action seeking a writ of mandamus compelling the Secretary of State to certify 2017 House Bill No. 67 as law because the Governor did not veto the bill and return it to the Secretary of State within ten days (excluding Sundays) after the legislature adjourned. The Supreme Court overruled Cenarrusa v. Andrus, 582 P.2d 1082 (1978), but held that all parties were misconstruing Article IV, section 10, of the Idaho Constitution, and denied the writ of mandate. View "Nate v. Denney" on Justia Law

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Claimant-appellant Penny Weymiller, a former employee of Lockheed Idaho Technologies (“Lockheed”), appealed the Idaho Industrial Commission’s order that she was not entitled to additional medical care in relation to her bilateral carpal tunnel syndrome (“CTS”). The Idaho Supreme Court determined the Commission erred in holding that Weymiller failed to prove her entitlement to additional care because the Court determined the decision was not supported by substantial and competent evidence. “[T]he Commission’s failure to consider palliative care in the form of wrist braces as treatment is contrary to our holding in Rish [v. Home Depot, Inc., 390 P.3d 428 (2017)]. The Commission misapplied the law and there was sufficient uncontradicted evidence to support Weymiller’s claim for replacement braces.” View "Weymiller v. Lockheed Idaho Technologies" on Justia Law

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Chandler’s-Boise, LLC (“Chandlers”), challenges a district court’s grant of summary judgment upholding the Idaho State Tax Commission’s (the “Commission”) deficiency determination. Chandlers owned and operated a restaurant in downtown Boise, Idaho. The Commission, through its Sales, Use, and Miscellaneous Tax Audit Bureau (the “Bureau”), conducted a comprehensive sales audit of Chandlers for the period of May 1, 2007, through May 31, 2010 (the “Audit Period”), to determine sales tax law compliance. After its audit, the Bureau found errors in sales, fixed asset additions, ordinary purchases, and meals given to employees and guests. The only error relevant to this appeal was Chandlers’ failure to pay sales tax on automatically added gratuities that were added to banquet meals, room service meals, and restaurant dining services for groups having six or more persons (the “Charges”). The bills that Chandlers gave its customers during the Audit Period did not contain a written statement indicating that the Charges could be declined as required by the Pre-2011 Rule. Chandlers did not retain the Charges in question; rather, the employees involved in preparing or providing the meals, including the server, busser, and bartender, kept the Charges. The Bureau issued a Notice of Deficiency Determination to Chandlers wherein it determined that Chandlers owed $91,243 for sales and use tax plus penalty and interest. After review, the Idaho Supreme Court determined the district court did not err in rejecting Chandlers’ arguments with respect to non-payment of the Charges, and affirmed that court’s judgment. View "Chandlers-Boise v. Idaho Tax Commission" on Justia Law

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The Bingham County District Court affirmed a ruling by the Idaho Department of Water Resources denying the City of Blackfoot’s (City) application for a water right to be offset by mitigation through another water right. The district court ruled that the Department was correct in ruling that latter right could not be used for groundwater recharge without an approved transfer application and could not be used as mitigation for former right until such transfer was approved. The City appealed. Finding no reversible error, the Idaho Supreme Court affirmed. View "City of Blackfoot v. Spackman" on Justia Law

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This appeal originated from a claim for attorney fees under Idaho Code section 12-117. The district court held that Hauser Lake Rod and Gun Club, Inc. was not entitled to attorney fees under section 12-117 because, even though it had prevailed against the City of Hauser in a code violation dispute, the administrative tribunal that reviewed the dispute was staffed with both County and City officials. According to the district court, section 12-117’s definition of “political subdivision” does not include administrative review tribunals staffed with officials from multiple governmental entities. The Idaho Supreme Court concluded the district court erroneously interpreted Idaho Code section 12-117 by concluding the Joint Board was not a “political subdivision:” the decision of the Board of County Commissioners was the act of a political subdivision. The statutory definition of a political subdivision expressly included counties. "As with any corporate body, a county may only act through its human agents. Under Idaho law, those agents are the Board because a county’s 'powers can only be exercised by the board of county commissioners, or by agents and officers acting under their authority, or authority of law.'" View "Hauser Lake Rod & Gun Club v. City of Hauser" on Justia Law

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Jane Doe (“Doe”) appealed the magistrate court’s judgment granting the Idaho Department of Health and Welfare’s (“IDHW”) petition to terminate her parental rights. Doe claimed that the magistrate court erred by: (1) terminating her parental rights notwithstanding its finding that her mental health issues made it impossible for her to comply with the case plan; and (2) considering evidence outside of the record during the termination trial. Five permanency hearings were held between January 6, 2015 and December 15, 2015. Prior to the first permanency hearing, the Guardian ad litem again reported that while the Children were progressing, Doe was failing to comply with her case plan. Accordingly, it again recommended that the magistrate court move forward with the termination of Doe’s parental rights. IDHW’s report was substantially similar to its previous report; that is, Doe had continued her noncompliance with the case plan. Finding no reversible error in the magistrate court's judgment, the Idaho Supreme Court affirmed termination. View "Health & Welfare v. Jane Doe (2016-47)" on Justia Law

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Claimant-appellant Jimmy Christy, Jr. appealed an Idaho Industrial Commission that found him ineligible for unemployment benefits based upon a willful underreporting of earnings to the Idaho Department of Labor. The appeals examiner heard testimony during a hearing, including Christy’s testimony that despite attending high school, he had problems with numbers and did not read well. The Industrial Commission found that Christy’s explanations resolved only part of the discrepancies revealed by a cross-match audit. The Industrial Commission entered its decision finding that Christy had willfully misstated material facts in his weekly earnings reports to IDOL and found him ineligible for unemployment benefits for each of the weeks that earnings were willfully misrepresented. The Industrial Commission also imposed civil penalties and interest. Christy filed a timely notice of appeal to this Court. Finding no reversible error in the Industrial Commission's decision, the Idaho Supreme Court affirmed. View "Christy v. Grasmick Produce" on Justia Law

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Steven Andrews filed for workers’ compensation benefits after he fell from a ladder in 2009 while working for the Corporation of the Church of Jesus Christ of Latter Day Saints (LDS Church). Andrews sought to establish that the Idaho Industrial Special Indemnity Fund (ISIF) was liable pursuant to Idaho Code section 72- 332. The referee concluded that Andrews failed to show that ISIF was liable because the evidence showed that any pre-existing physical impairments did not constitute a subjective hindrance and that Andrews failed to show that his pre-existing impairments combined with the industrial accident to cause his total and permanent disability. The Commission adopted the recommendation. Andrews timely appealed, arguing that the Commission’s order was not supported by substantial and competent evidence. Not persuaded by Andrews’ arguments, the Idaho Supreme Court affirmed. View "Andrews v. Idaho Industrial Special Indemnity Fund" on Justia Law

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The Ada County Highway District (“ACHD”) appealed a district court judgment awarding $148,390.21 plus prejudgment interest and attorney’s fees to Brooke View, Inc. d/b/a The Senator (“Brooke View”) as just compensation for a parcel of property that ACHD condemned and took possession of under the State’s eminent domain powers. ACHD argued on appeal that the district court misconstrued the law when it allowed Brooke View to recover the cost to repair damage to a wall on Brooke View’s property, which the jury found had been caused by the construction of improvements on the taken parcel. After review, the Idaho Supreme Court found the district court erred in instructing the jury on "just compensation," and those instructions prejudiced ACHD. Furthermore, the Court found the district court erred in admitting certain evidence on events, activities and damages that occurred during construction of improvements on the property. The Court vacated the award of attorney fees, and remanded this case for further proceedings. View "Ada Co Hwy Dist v. Brooke View, Inc." on Justia Law

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At issue in this appeal was whether the Stanley City Council erred in denying a building permit application submitted by Thomas and Rebecca Arnold. The Arnolds own property in Stanley. From 2009 to 2011, the Arnolds and the City of Stanley were involved in litigation concerning certain building permits related to the Property. The litigation resulted in a settlement agreement, which provided that the City would reissue a previously approved building permit. The Arnolds proffered several arguments on appeal asserting that the Council erred in denying their building permit application; however, the Idaho Supreme Court did not address those arguments because the Council’s denial of the building permit application was not subject to judicial review. View "Arnold v. City of Stanley" on Justia Law