CASTRINGO v. McQuade

TROUT, Justice.

Matthew and Melissa Castrigno brought this action against Ada County seeking a property tax refund, arguing, among other things, that the 2001 assessment notice they received from the Ada County Assessor was defective under Idaho law and denied them procedural due process. The trial court granted summary judgment for Ada County from which the Castrignos now appeal. Because we agree with the district judge that the Castrignos failed to exhaust administrative remedies, we affirm.

I

FACTUAL AND PROCEDURAL BACKGROUND

In 2000, the Castrignos owned a 5.626 acre lot in Eagle, Idaho,…