Bouy v. Kiley

Gunter, Justice.

This appeal is from a judgment that dismissed the appellants’ complaint. The appellants brought an action in superior court to enjoin the tax commissioner from levying upon and selling their property pursuant to an execution issued for ad valorem taxes. The appellants complaint also sought a court declaration that their property, a motel located on municipal airport property, was not subject to ad valorem taxation.

The pleadings showed that the appellants had appealed the assessments for three separate years to the Board of Equalization, and that the board had fixed the…