Sun Valley Co. v. City of Sun Valley

Under a correct application of principles of Idaho constitutional law, the City Property Tax Alternatives Act of 1978, and subsequent amendments thereto, should be held unconstitutional, and the district court’s judgment upheld and endorsed.

I

The majority, by declaring that the 1978 City Property Tax Alternatives Act was not a “delegation” of authority to begin with, but instead an “authorization” thereof, sidesteps the first and most important issue — whether the legislature delegated taxing authority to municipalities without adequate standards. This semantical gamesmanship is not in the…