Beale v. State, Department of Labor

EISMANN, Justice.

This is an appeal from a judgment dismissing the complaint, which sought to enjoin the enforcement of a lien for unpaid unemployment insurance contributions on the ground that the filing of the lien was barred by the statute of limitations. We affirm the judgment of the district court.

I. FACTS AND PROCEDURAL HISTORY

Michael and Christine Beale (the Beales) operated two businesses in Lewiston, Idaho, known as Chris Beale’s Day Care Center and Chuck’s Auto Sales. An employee at the car lot named Charles Borland quit, and on August 29, 1990, he filed a claim for unemployment…