City of Lava Hot Springs v. Campbell

PERRY, Judge.

The City of Lava Hot Springs (hereinafter, the City) was awarded partial summary judgment on its suit to recover unpaid local option taxes and penalties from Mitt Campbell for the years 1988 and 1989. After a trial on Campbell’s counterclaim for a refund and setoff of amounts improperly paid under an invalid assessment from 1981 to 1987, the district court issued an order dismissing the counterclaim on res judicata and claim preclusion grounds. The district court subsequently entered an order denying reconsideration of the final order dismissing the counterclaim. Campbell appeals…