City of Bonners Ferry v. Idaho Department of Employment

Bonners Ferry is a cost reimbursement employer pursuant to I.C. § 72-1349B. The controversy here stems from differing interpretations of I.C. § 72-1349B. The *597facts of these consolidated cases are uncontroverted.

A claims examiner found the city liable for reimbursement of state unemployment benefits paid to three previous city employees who voluntarily quit city employment but later re-established their eligibility for unemployment benefits. The city appealed each case to the Industrial Commission, where the cases were consolidated.

The Industrial Commission found the city liable for…