Childers v. Wolters

SUBSTITUTE OPINION

The Court’s prior opinion, dated September 6, 1988, is hereby withdrawn.

This is a property tax dispute. Martin Wolters appeals from a decision of the district court upholding a magistrate’s entry of judgment for delinquent taxes assessed by the Jerome County Treasurer. We are presented with three issues: (1) whether I.C. § 63-1204 establishes a two-year period of limitation upon suits to collect personal property taxes; (2) whether such taxes are unconstitutional because they are payable in federal reserve notes; and (3) whether the district court abused its discretion in…