Jonasson v. Gibson

SWANSTROM, Judge.

The plaintiff, Marjorie Jonasson, acting in her capacity as treasurer of Ada County, brought this suit in magistrate division to enforce a warrant of distraint and to collect delinquent personal property taxes assessed against the defendant, David Gibson. See I.C. § 63-1301 et seq. Gibson challenged both the subject matter and personal jurisdiction of the trial court; Jonas-son moved for summary judgment. The court held hearings on the jurisdictional challenge and on the motion for summary judgment the same day. The magistrate found that he did have jurisdiction over both…