Garrett v. Cline

SMITH, Justice.

This is an original proceeding by plaintiff, herein sometimes referred to as the Agency, for a writ of mandate. Plaintiff seeks to compel defendant, auditor and recorder of Latah County, to accept for filing and recordation instruments designed for creation of tax liens, I.C. § 72-1360, and to issue writs-of execution thereon, without payment of statutory fees. Plaintiff contends that such procedure constitutes the culmination of a statutory “proceeding” in aid of collecting from a covered employer delinquent contributions, due under the provisions of the Employment Security…