Fairway Development Co. v. Bannock County

MAY, Justice, Pro Tem.

This is an appeal from the decision of the District Court that it lacked subject matter jurisdiction over appellant’s tax claims. The decision of the district court was based upon the fact that appellant had failed to exhaust its administrative remedies pursuant to Idaho case and statutory law. The issues presented are:

1. In a dispute over the amount of tax assessments, does failure to exhaust administrative remedies deprive the district court of subject matter jurisdiction?

We hold that it does.

2. Can parties to an action confer subject matter jurisdiction upon a…