Harold R. Stueve v. Northern Lights

Ronald Keith Henman appeals from the district courts order summarily dismissing his application for post-conviction relief. On appeal, Henman asserts that he was placed in jeopardy when the Idaho State Tax Commission issued a notice of jeopardy assessment pursuant to Idahos Illegal Drug Tax Act and seized his personal property. Henman contends that because he was placed in jeopardy, his criminal conviction for trafficking in cocaine constitutes a second punishment in violation of the Double Jeopardy Clause of the Fifth Amendment of the United States Constitution and Article I, Section 13 of the Idaho Constitution. Henman also challenges the constitutionality of Idahos Illegal Drug Tax Act. For the reasons set forth below, we affirm.