V-1 Oil Company v. County Bannock Et Al.
1976.ID.15094; 554 P.2D 1304; 97 IDAHO 807
Supreme Court Of Idaho
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This is an appeal from an order dismissing plaintiffs complaint. Plaintiffs 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.