Village of Mountainhome v. Elmore County

Citations

• 9 Idaho 410
• 75 P. 65
• 1904 Ida. LEXIS 62

Syllabus

<p>Road Tax — Claim by Municipality — Presentation—Statute of Limitation.</p> <p>1. Held, that section 1773, Revised Statutes, which provided that “The board of county commissioners must not hear or consider any claim' in favor of an individual against the county unless an account properly made out, giving all items of the claim, duly verified as to its correctness, and that the amount claimed is justly due, is presented to the board within a year after the last item of the account accrued,” does not apply to a municipality which claims twenty-five per cent of the road taxes collected against property situated within its corporate limits, and that such tax should be paid over by the county without the presentation of a claim therefor.</p> <p>2. Where a county is by law made the instrument for the levy and collection of taxes for road purposes to be used by a municipality upon the roads and highways within its corporate limits, it is held that the statute of limitations does not begin to run against such municipality until demand is made for the payment of such taxes, or until the municipality has notice of the refusal of the county to pay the same or that it claims such money in its own right.</p> <p>(Syllabus by the court.)</p>