Town of North Bonneville v. Bencor Corp. of America

The Town of North Bonneville appeals a summary judgment for Bencor Corporation and Petrifond Foundation in which Bencor/Petrifond's payment of $28,507.53 was held to be an accord and satisfaction of a $33,781.39 tax liability imposed by the Town. We reverse the summary judgment and remand for trial.

The Town of North Bonneville (hereafter Town) imposed an excise tax on the gross proceeds of businesses within its boundaries. Bencor/Petrifond (hereafter Bencor) disputed the requirement and refused to pay the tax. The Town filed suit to collect the tax. Bencor then attempted to settle the tax…