V-1 Oil Company v. County of Bannock

SHEPARD, Justice.

This is an appeal from an order dismissing plaintiff’s complaint. Plaintiff’s complaint sought a declaratory judgment that certain actions of the Board of County Commissioners relating to 1974 ad valorem taxes were violative of statutes governing such procedure and also sought a refund of those taxes it had paid under protest in 1974. The district court dismissed holding that plaintiff had failed to exhaust his administrative remedies. We affirm.

Plaintiff-appellant V-l Oil’s complaint alleged in its first count that the Bannock County Board of Commissioners had set tax levies…