Gerald G. Greenwade v. Idaho State Tax

The allegations in this case involve the seizure of property in the collection of unpaid taxes. The first question we are presented with on appeal is whether Gerald Greenwades tort claims against the Idaho State Tax Commission (Commission), and Gary Putman, the Canyon County Sheriff, are barred by his failure to comply with the provisions of the Idaho Tort Claims Act (ITCA). The second question is whether Greenwades complaint against the Commission for unlawful seizure of property for payment of tax assessments is also governed by the ITCA. For the reasons stated below, we affirm the district courts Order dismissing Greenwades tort claims against the Commission and Sheriff Putman; however, we reverse the portion of the Order dismissing his claims against the Commission for the unlawful seizure of property.