Concerned Taxpayers of Kootenai County v. Kootenai County

KIDWELL, Justice.

This is an appeal from summary judgment in favor of the respondents in a declaratory judgment action brought by the appellants to declare the Resort County Local Option Sales or Use Tax Act (Resort County Act) unconstitutional. The appellants also sought to declare the Resort County Local Option Sales Tax, enacted as Kootenai County Ordinance No. 293 pursuant to the Resort County Act, null and void.

I

FACTS AND PROCEDURAL BACKGROUND

The plaintiffs-appellants in this case are an unincorporated non-profit association known as “Concerned Taxpayers of Kootenai County” and ten…