N. Idaho Bldg. Contractors Ass'n v. City of Hayden

BEVAN, Justice *979 I.

NATURE OF THE CASE

This case was brought by the North Idaho Building Contractors Association, Termac Construction, Inc., and other class members (collectively, "NIBCA"), to declare a sewer connection/capitalization fee the City of Hayden enacted in 2007 (the "2007 Cap Fee"), to be an impermissible tax. The action was originally dismissed on the City's motion for summary judgment; but, on appeal this Court vacated the judgment of the district court and remanded the case for further proceedings because the record did not contain sufficient evidence to establish that the 2007…