HomeMy WebLinkAboutItem #6 Auditorium District,....AMEC
MOuNIUN VIEW
July 51h 2022 E V E N T C E N T E R
Chubbuck City Council
290 East Linden
Chubbuck City Council
Chubbuck, Idaho 83202
Dear Council,
The Pocatello-Chubbuck Auditorium District has requested a hearing for a PETITION FOR DECLARATORY
JUDGEMENT on Monday August 81h at 2pm at the Bannock County Courthouse with District Judge Rick
Carnaroli.
The purpose of the hearing is to expand the current District boundary that will include the Northgate
Project which is projected to include both hotels and motels. The addition of such properties will allow
the Mountain View Event Center to continue to serve not only our communities but also the entire
region.
I would ask you to please write a LETTER OF SUPPORT to Judge Carnaoli and to express how much the
MEC means to the community and also the economic impact it brings when we host events like
basketball and volleyball tournaments.
Send your support letter to Judge Rick Carnaroli at the Bannock County Courthouse 624 East Center
Pocatello. If you are available on August 81h please join us. Thanks for your support.
All my best,
Raul Cano
Executive Director
Pocatello-Chubbuck Auditorium District
Mountain View Event Center.
1567 Way To Grace ■ Pocatello, ID 83201 0 208-235-7659
MECEventCenter.com
GARY L. COOPER*
*licensed in Idaho, Utah and
Wyoming
REED W. LARSEN
J.D. OBORN
TONY B. BUDGE
COOPER & LARSEN
151 NORTH aro AVE. - 2"" FLOOR
P.Q. BOX 4229
POCATELLO, ID 83205-4229
Attorneys at Law
.Tune 28, 2022
CERTIFIED MAIL — RETURN RECEIPT REQUESTED
Kevin England, Mayor
City of Chubbuck
290 E. Linden Avenue
Chubbuck,ID 83202
Re: The Pocatello-Chubbuck. Auditorium District
Dear Mayor England:
RON KERL - Of Counsel
TELEPHONE (248) 235-1145
FAX (208) 235-1182
Enclosed is a Petition for Declaratory Judgment and Notice of Hearing.
documents are being set to you pursuant to Idaho law.
If you have any questions, please let us know.
Very truly yours,
BARBIE SNELL, Paralegal
bs
Enclosures (2)
011 RSI
These
Electronically Filed
6/22/2022 8:58 AM
Sixth Judicial District, Bannock County
Jason Dixon, Clerk of the Court
By: Ella Andersen, Deputy Clerk
Gary L. Cooper - Idaho State Bar #1814
COOPER & LARSEN, CHARTERED
151 North Third Avenue, Second Floor
P.O. Box 4229
Pocatello, ID 83205-4229
Telephone: (208) 235-1145
Facsimile: (208) 235-1182
Email: gary@cooper-larsen.com
E -filing: cooperobomfiline(a,cooper-larsen com
Counsel for The Pocatello-Chubbuck Auditorium District
IN THE DISTRICT COURT OF THE SIXTH JUDICIAL DISTRICT OF THE
STATE OF IDAHO, IN AND FOR THE COUNTY OF BANNOCK
IN RE:
THE POCATELLO-CHUBBUCK
AUDITORIUM DISTRICT
Case No. CV -1998-2242
(CV -OC -1998-01350B)
PETITION FOR DECLARATORY
JUDGMENT
COMES NOW The Pocatello-Chubbuck Auditorium District by and through counsel of
record and petitions this Court as follows:
JURISDICTION
1. This Petition is brought pursuant to the Uniform Declaratory Judgment Act (I. C. §§ 10-
1201 et seq.) and Rule 57 of the Idaho Rules of Civil Procedure for a Declaratory
Judgment declaring the boundaries of the Pocatello-Chubbuck Auditorium District
("PCAD") by interpreting the language contained in this Court's January 10, 2006 Order
Nunc Pro Tune.
PETITION FOR DECLARATORY JUDGMENT 1 I P a g e
2. This Court has jurisdiction pursuant to I. C. § 1-705; Title 67, Chapter 49 of the Idaho
Code; and the Uniform Declaratory Judgment Act (I. C. §§ 10-1201 et seq.).
3. Venue is proper in Bannock County, Idaho because PCAD is located within Bannock
County, Idaho.
BACKGROUND FACTS
4. PCAD is a public body organized, existing and operating as an auditorium district
pursuant to Title 67, Chapter 49 of the Idaho Code, as amended (the "AW), and as such
is a "political subdivision."
S. PCAD was formed after the Greater Pocatello Chamber of Commerce petitioned this
Court in accordance with the Act on September 9, 1998 to initiate the process for
organizing an auditorium district in Bannock County with boundaries consisting of "the
city limits of the cities of Pocatello, Idaho and Chubbuck, Idaho."
6. As required by the Act, a Notice of Hearing was published in the Idaho State Journal on
September 28, 1998 and October 3, 1998, notifying the residents of the cities of Pocatello
and Chubbuck that the boundaries of the auditorium district would be the "city limits of
the cities of Pocatello, Idaho and Chubbuck, Idaho."
7. Following a hearing before this Court on October 13, 1998, an Order and Notice of
Election on October 19, 1998, was entered in which it was ordered that the issue of
whether an auditorium district should be formed should be placed before the eligible
voters within the cities of Pocatello and Chubbuck by ballot containing the following
question, in pertinent part: "Should an Auditorium District be formed encompassing the
Cities of Chubbuck and Pocatello, Idaho in order to obtain and administer funding for
tourism and related promotional activities."
PETITION FOR DECLARATORY JUDGMENT 2 1 P a g e
8. The measure passed by just over 60% of the vote in the election which was held on
November 3, 1998.
9. For unknown reasons an order forming PCAD was not entered immediately after the
election, but PCAD began operating as a political subdivision auditorium district under
the Act immediately after the election.
10. On January 10, 2006, this Court entered an Order Nunc Pro Tune which was filed on
February 10, 2006, recognizing that the electorate voted in favor of the formation of the
Pocatello-Chubbuck Auditorium District in the election which was held on November 3,
1998 and ordering, among other things, that the "boundaries of the district shall be
contiguous with the combined boundaries of the cities of Pocatello, Idaho and Chubbuck,
Idaho.
11. On October 10, 2012, PCAD filed a Petition for Modification of the Order Nunc Pro
Tune seeking an order allowing PCAD to increase the sales tax on the receipts derived by
hotels and motels within the district from the famishing of hotel and motel rooms as
allowed by Idaho Code § 67-4917B.
12. As stated in the Petition, PCAD sought the increase in the hotel/motel room sales tax
from 2% to 5% so that it could build, operate, maintain, market and manage a suitable
facility as required by the Act and Idaho appellate decisions.
13. After notice as required by the Act for such a modification, this Court held a hearing on
November 20, 2012, entered Findings of Fact and Conclusions of Law and entered an
Order on November 30, 2012 permitting PCAD to "collect a hotel/motel room tax up to
five (5) percent as permitted by I. C. §67-491713 and up to the maximum allowed by
statute in the event the Legislature amends the statutory authority in the future."
PETITION FOR DECLARATORY JUDGMENT 3 P a g e
14. In August of 2015, PCAD and the Bannock County Commissioners gave consideration to
entering into an agreement as permitted by I. C. § 67-4912 (d) which would allow the
building, operating, maintaining, marketing and managing of a facility at the Portneuf
Wellness Complex which was within what is known as the Bannock County Fairgrounds
("Fairgrounds"). The Fairgrounds have never been annexed into the cities of Chubbuck
and Pocatello because that property is owned by the County and is located in the County.
Idaho Code § 67-4912 (1) gives auditorium districts the authority to "petition to enlarge
the district by obtaining the consent of not less than ten percent (10%) of the qualified
electors of any area to be so included, and then to follow the procedure set forth herein
for creating said district."
15. With the support and joinder of Bannock County, on August 25, 2015, PCAD filed a
Petition with this Court to "enlarge" PCAD to include the Fairgrounds and Portneuf
Wellness Complex because it was located in Bannock County and not within the city
limits of Chubbuck or Pocatello.
16. PCAD and Bannock County abandoned that effort shortly after it was filed for a variety
of reasons which are not important to the issues to be resolved by this Declaratory
Judgment petition.
17. In October 2015, PCAD entered into an Annual Appropriation Lease Agreement with the
Grace Lutheran Evangelical Lutheran Congregation of Pocatello, Idaho, Inc. ("Grace
Lutheran"), the result of which was that Grace Lutheran built the Mountain View Event
Center ("MEC') which PCAD has leased, operated, maintained, marketed and managed
since its opening in the fall of 2016.
PETITION FOR DECLARATORY JUDGMENT 4 1 P a g e
18. The MEC is located at 1567 Way to Grace Avenue near Baldy Avenue off Olympus
Drive in Pocatello. It consists of three full size basketball courts located on 28,000
square feet of open floor space and an additional 12,000 square feet of space where
locker rooms, a conference room, a concession area, a medical area and office space are
located. The MEC hosts trade shows, conferences, meetings, court events (pickleball,
wrestling, dance, gymnastics, volleyball, basketball), weddings, concerts and banquets.
These events bring participants from far and wide who rent motel and hotel rooms in
Pocatello and Chubbuck. The 5% hotel/motel room sales tax which PCAD collects
comes from motel and hotel rooms rented in Pocatello and Chubbuck.
19. The NEC is a well -operated public auditorium, exhibition hall, convention center, sports
arena facility which provides a significant benefit to the public in the cities of Pocatello
and Chubbuck. It benefits hotels and motels in the cities of Pocatello and Chubbuck by
"putting heads in beds" in those hotels and motels by attracting events which bring
visitors and participants from outside the area. The 5% hotel/motel room sales tax which
PCAD receives from the rental of rooms in hotels and motels is crucial to the continued
operation of the MEC at the level and standard at which it is currently operating.
20. From the inception of PCAD through 2019, the administrative staff of PCAD collected
the hotel/motel room sales tax from the hotels and motels in Pocatello and Chubbuck.
However, commencing January 1, 2020, PCAD entered into a Memorandum of
Understanding with the Idaho State Tax Commission for it to administer the collection of
the hotel/motel room sales tax.
21. IDAPA 35.01.06 requires the Idaho Tax Commission to maintain maps showing the
district boundaries of the auditorium districts for which it administers the collection of
PETITION FOR DECLARATORY JUDGMENT 5 1 P a g e
the sales tax on hotel/motel rooms. The initial map published and used by the Idaho Tax
Commission included the city limits of Pocatello and Chubbuck as those boundaries
existed on January 1, 2020.
22. PCAD's legal counsel communicated with the Idaho Tax Commission and advised that
although no hotels/motels in Bannock County near the city limits of Pocatello and
Chubbuck had been built and operated outside the city limit boundaries of Chubbuck and
Pocatello as those boundaries existed in January 1999, PCAD preferred that the Idaho
Tax Commission use the 1999 boundaries for collection of the auditorium district
hotel/motel room sales tax until PCAD could either expand its boundaries or obtain Court
approval to use the current boundaries of Pocatello and Chubbuck which had expanded
by annexation over the years.
23. The reason for this discussion with the Idaho Tax Commission was that legal counsel for
PCAD felt there was an ambiguity in the description of the boundary of PCAD in the
January 10, 2006 Order Nunc Pro Tune and legal counsel did not want to create a liability
for PCAD by collecting the sales tax on hotel/motel rooms built outside the 1999
boundaries of Pocatello/Chubbuck before an interpretation of the January 10, 2006 Order
Nunc Pro Tune could be obtained.
24. Currently the Idaho Tax Commission uses a map which shows the boundaries of PCAD
based on the city limits of Pocatello and Chubbuck as they existed in January 1999.
25. Currently there are no hotels or motels which have been permitted for construction or
which are being constructed on property that is within the current city limits of Pocatello
and Chubbuck, but outside the boundaries of the city limits of Pocatello and Chubbuck
which existed in January of 1999.
PETITION FOR DECLARATORY JUDGMENT 6 1 P a g e
26. PCAD, however, was approached recently by a party that was in the very early stages of
considering a development in the Northgate area that would include one or more hotels to
be constructed on property that has recently been annexed by the city of Pocatello. This
party suggested that if it could not obtain cooperation from PCAD to enter into some kind
of agreement regarding the development and use of auditorium tax revenues from the
hotels it was considering, it would create its own auditorium district to collect auditorium
district hotel/motel room sales tax from motels/hotels constructed in the Northgate area to
aid the development it was considering.
27. It seems inevitable now that new hotels/motels will be constructed within the current city
limits of Pocatello and Chubbuck, but on property that was not annexed in 1999 when
PCAD was formed. Hence, the decision to pursue interpretation of the January 10, 2006
Order Nunc Pro Tune to confirm the boundaries of PCAD.
REQUEST FOR INTERPRETATION OF THIS COURT'S JANUARY 10, 2006
ORDER NUNC PRO TUNC
28. The language which was used in the Petition, the ballot and the Order creating PCAD in
1998, namely that the boundaries of the Auditorium District would be the "city limits of
the cities of Pocatello, Idaho and Chubbuck, Idaho" was not so precise as to require the
boundary of PCAD to remain static and to not expand/contract with the
expansion/contractioh of the city limits of Pocatello and Chubbuck by annexation/de-
annexation.
29. For formation of PCAD, Idaho Code § 67-4904 only required a "general description of
the boundaries of the district or the territory to be included therein, with such certainty as
to enable a property owner to determine whether or not his property is within the
PETITION FOR DECLARATORY JUDGMENT 7 1 P a g e
district." The description that the boundaries of the Auditorium District would be the
"city limits of the cities of Pocatello, Idaho and Chubbuck, Idaho" served that purpose.
30. This Court has the authority to interpret its orders. Vierstra v. Vierstra, 153 Idaho 873,
880, 292 P.3d 264, 271 (2012) (Holding that every court has the authority to interpret and
enforce its own orders).
31. This Court's January 10, 2006 Order Nunc Pro Time provided that the "boundaries of the
district shall be contiguous with the combined boundaries of the cities of Pocatello, Idaho
and Chubbuck, Idaho."
32. This Court has the authority to determine whether the language in the January 10, 2006
Order Nunc Pro Tunc should be interpreted as fixing the boundaries as such existed in
1998/1999 or whether the language should be interpreted as allowing the boundaries to
grow/contract with the annexation and de -annexation of property by the cities of
Pocatello and Chubbuck.
33. The Idaho Supreme Court has held that a "district court's interpretation of its own order is
properly accorded deference on appeal when its interpretation is reasonable." Citizens
Against Range Expansion v. Idaho Fish And Game Dept, 153 Idaho 630, 634, 289 P.3d
32, 36 (2012); Vierstra v. Vierstra, 153 Idaho 873, 881, 292 P.3d 264, 272 (2012).
34. If the January 10, 2006 Order Nunc Pro Tunc is reasonably subject to conflicting
interpretations it is ambiguous, but this Court's interpretation of its own ambiguous order
would be accepted on appeal unless clearly erroneous. Suchan v. Suchan, 113 Idaho 102,
107, 741 P.2d 1289, 1294 (1986). Clearly erroneous applies where factual findings are
not supported by substantial and competent evidence. Floyd v. Bd. of Ada Cnty.
Commissioners, 164 Idaho 659, 668, 434 P.3d 1265, 1274 (2019).
PETITION FOR DECLARATORY JUDGMENT 8 1 P a g e
35. If the January 10, 2006 Order Nunc Pro Tune is unambiguous, this Court's interpretation
of its own unambiguous order will be accepted on appeal unless the record shows an
abuse of discretion. Citizens Against Range Expansion v. Idaho Fish And Game Dept,
153 Idaho 630, 634, 289 P.3d 32, 36 (2012). An abuse of discretion standard examines
whether the district court acted within the boundaries of its discretionary decision and
applicable legal standards, and reached a decision by exercising reason. Floyd v. Bd. of
Ada Cnty. Commissioners, 164 Idaho 659, 668, 434 P.3d 1265, 1274 (2019).
36. The rules of construction applicable to contracts and written documents apply to the
interpretation of court orders. Sam Valley Ranches, Inc. v. Prairie Power Co-op., Inc.,
124 Idaho 125, 131, 856 P.2d 1292, 1298 (Ct. App. 1993). When the language of a
contract is unambiguous, its interpretation is a question of law. An unambiguous contract
will be given its plain meaning. The purpose of interpreting a contract is to determine the
intent of the contracting parties at the time the contract was entered. In determining the
intent of the parties, the contract must be viewed as a whole. If a contract is arnbiguous,
interpretation of the contract is a question of fact that focuses on the intent of the parties.
Nelsen v. Nelsen, 508 P.3d 301, 333 (Idaho 2022).
37. A reasonable interpretation of the order establishing the PCAD boundary as being
"contiguous with the combined boundaries of the cities of Pocatello, Idaho and
Chubbuck, Idaho" is that the boundary would grow or decline with the boundaries of
Pocatello and Chubbuck. There is nothing in the Act or the formation documents which
suggest or require that the boundary remain static. It is reasonable to conclude that this
Court, the parties forming PCAD and the electorate intended and understood that the
PETITION FOR DECLARATORY JUDGMENT 9 1 P a g e
boundaries of PCAD would grow or decline over time with the boundaries of the cities of
Pocatello and Chubbuck.
38, While PCAD has the power to enlarge the district by petition and election (Idaho Code §
67-4912 (1)), requiring it to follow the petition/election procedure every time Pocatello
and Chubbuck annexed or de -annexed property would be time-consuming and expensive
for PCAD and would not serve any useful purpose. Since 1998 when the formation
papers were filed with this Court, Pocatello and Chubbuck combined have annexed
property in excess of 30 times. Thus, to maintain its boundaries as contiguous with the
boundaries of Pocatello and Chubbuck, PCAD would have been required to go through
the petition and election procedure one or more times in every year of its existence.
39. In addition, the Act provides a procedure in I. C. § 67-4919 for owners to have their real
property excluded or taken from the district, so no real property owners in property
annexed by Pocatello or Chubbuck will not be prejudiced from interpreting the
boundaries of PCAD as growing or declining with the boundaries of Pocatello and
Chubbuck as those cities annex and/or de -annex property into and/or from their city
limits. Those owners of property annexed by Pocatello or Chubbuck always have the
option of petitioning to be excluded or taken from the district.
40. There is substantial and competent evidence supporting an interpretation by this Court of
its January 10, 2006 Order None Pro Time as providing that the boundaries of PCAD
grow or decline with the boundaries of Pocatello and Chubbuck as those cities annex
and/or de -annex property into and/or from their city limits. In other words, such an
interpretation would not be "clearly erroneous."
PETITION FOR DECLARATORY JUDGMENT 10 1 P a g e
41. Interpreting this Court's January 10, 2006 Order None Pro Tune as providing that the
boundaries of PCAD grow or decline with the boundaries of Pocatello and Chubbuck as
those cities annex and/or de -annex property into and/or from their city limits would be
consistent with the legal standards applicable to interpretation of court orders and such an
interpretation would be consistent with an exercise of reason by this Court in reaching
that interpretation. In other words, such an interpretation would not be an abuse of this
Court's discretion.
42. PCAD requests that this Court interpret its January 10, 2006 Order Nunc Pro Tune as
providing that the boundaries of PCAD grow or decline with the boundaries of Pocatello
and Chubbuck as those cities annex and/or de -annex property into and/or from their city
limits.
NOW THEREFORE, PCAD requests this Court to enter the following orders:
1. Enter an order setting the time and place for a hearing on this Petition for Declaratory
Judgment not less than twenty (20) days no more than forty (40) days after the filing of
this Petition;
2. Enter an order requiring publication of notice of the hearing on this Petition in the Idaho
State Journal once a week for four (4) consecutive weeks before the hearing in this
matter;
3. Enter an order requiring that notice of the hearing on this Petition be mailed by U. S.
certified mail, return receipt requested, to the board of county commissioners for
Bannock County and to the city council and mayors of Chubbuck and Pocatello;
4. Following a hearing on the Petition, enter an order interpreting this Court's January 10,
2006 Order Nunc Pro Tune as providing that the boundaries of PCAD grow or decline
PETITION FOR DECLARATORY JUDGMENT 111 P a g e
with the boundaries of Pocatello and Chubbuck as those cities annex and/or de -annex
property into and/or from their city limits; and
5. For such other and further relief as maybe appropriate under the circumstances.
DATED this 22 day of June, 2022.
/s/ Gary L. Cooper
GARY L. COOPER
Attorney for Pocatello-Chubbuck Auditorium District
PETITION FOR DECLARATORY JUDGMENT 12 1 P a g e
Gary L. Cooper - Idaho State Bar #1814
COOPER & LARSEN, CHARTERED
151 North Third Avenue, Second Floor
P.O. Box 4229
Pocatello, ID 83205-4229
Telephone: (208) 235-1145
Facsimile: (208) 235-1182
Email: gary@cooper-larsen.com
E -filing: cooperobornfilinlT-ia,cooper-larsen.com
Counsel for The Pocatello-Chubbuck Auditorium District
IN RE:
Electronically Filed
6/24/2022 4:41 PM
Sixth Judicial District, Bannock County
Jason Dixon, Clerk of the Court
By: Shelly Cromie, Deputy Clerk
IN THE DISTRICT COURT OF THE SIXTH JUDICIAL DISTRICT OF THE
STATE OF IDAHO, IN AND FOR THE COUNTY OF BANNOCK
Case No. CV -1998-2242
(CV -OC -1998-01350B)
THE POCATELLO-CHUBBUCK
AUDITORIUM DISTRICT NOTICE OF HEARING
TO: ALL INTERESTED MEMBERS OF THE PUBLIC, BANNOCK COUNTY, THE
CITY OF POCATELLO AND THE CITY OF CHUBBUCK
PLEASE TAKE NOTICE that the Pocatello-Chubbuck Auditorium District will bring on
for hearing its Petition for Declaratory Judgment before the Honorable Rick Carnaroli, District
Judge of the above entitled Court, on Monday, August 8, 2022, at the hour of 2:00 P.M., or as
soon thereafter as counsel can be heard. The purpose of the hearing is to request Judge
Carnaroli to interpret the order which formed the Pocatello-Chubbuck Auditorium District as
providing that the boundaries of the Auditorium District grow or decline with the boundaries of
Pocatello and Chubbuck as those cities annex and/or de -annex property into and/or from their
city limits. If you agree with or oppose such an interpretation you should attend and make your
position known so that the Coma can be fully informed before making a decision.
DATED this 24`h day of June, 2022.
/s/ Gary L. Cooper
GARY L. COOPER
Memo
To: Honorable Mayor & City Council
From: Ryan S. Lewis, City Attorney P -,
Date: July6,2022
CITY /ATTORNEY
290 E Linden Ave., Chubbuck, ID 83202
208.237.2430
www.CltyofChu bbu ck.us
Re: Petition for Declaratory Judgment, In Re: The Pocatello-Chubbucl<Auditorium District
This Memorandum is written relative to a Petition and Notice of Hearing (August 8, 2022 at 2:00
p.m.) that I understanding the Mayor and City Council members have received, The Notice of
Hearing has asked you to attend and make your position known as to this Petition if you so
desire.
Set forth below is the nature of the request so that you can be prepared to discuss what position, if
any, you would like the City to take.
Pocatello-Chubbuck Auditorium District Creation
The Pocatello-Chubbuck Auditorium District was organized pursuant to Title 67, Chapter 49 of
the Idaho Code and was formed after the Greater Pocatello Chamber of Commerce petitioned on
September 9, 1998 to initiate the process for organizing an auditorium district in Bannock
County with boundaries consisting of "the city limits of the cities of Pocatello, Idaho and
Chubbuck, Idaho." Petition, 114-5. After public notice and hearing the District Court entered
an Order and Notice of Election on October 19, 1998 to place the question on the ballot:
"Should an Auditorium District be formed encompassing the Cities of Chubbuck
and Pocatello, Idaho in order to obtain and administer funding for tourism and
related promotional activities."
Petition, J¶ 6-7.
Pocatello-Chubbuck Auditorium District Boundaries Set
The measure passed and ultimately the District Court entered an order on January 10, 2006
declaring the boundaries of the district to be "contiguous with the combined boundaries of the
cities of Pocatello, Idaho and Chubbuck, Idaho." Petition, ¶¶ 8-10.
Since then, the PCAD has continued to function and administer the funds as set forth in the
Petition, until October 2015 when PCAD entered into an Annual Appropriation Lease
Agreement with the Grace Lutheran church with the result being the building of the Mountain
View Event Center ("MEC") which PCAD has operated since. Petition, ¶¶ 11-1.7.
PCAD collects a 5% hotel/motel froom sales tax from motels and hotels in Pocatello and
Chubbuck and is argued to be "crucial to the continued operation of the MEC at the level it
currently operates." Petition, ¶j 1.8-19.
From its inception and through 2019, PCAD collected the hotel/motel room sales tax from the
hotels and motels in Pocatello and Chubbuck; however, commencing January 1, 2020, PCAD
entered into a Memorandum of Understanding with the Idaho State Tax Commission for it to
administer the collection of the hotel/motel room sales tax. Petition, 1120. Pursuant to the Idaho
Administrative Code, IDAPA 35.01.06 the Idaho Tax Commission must maintain maps showing
the district boundaries of the auditorium districts for which it administers the collection of the
sales tax on hotel/motel rooms; there is some question as to the specific maps to use, and
boundaries of the PCAD and which boundaries to use because of annexation/dearmexations that
have occurred since the creation of the district. Petition, ¶20-21.
Do the Pocatello-Chubbuck Auditorium District Boundaries Increase/Decrease with
Annexations/De-Annexations
PCAD has been approached by a party in the early stages of considering a development in the
Northgate area that would include one or more hotels to be constructed on property that has
recently been annexed by the city of Pocatello. Petition, ¶26
The PCAD states:
"It seems inevitable now that new hotels/motels will be constructed within the
current city limits of Pocatello and Chubbuck, but on property that was not
annexed in 1999 when PCAD was famed. Hence, the decision to pursue
interpretation of the January 10, 2006 Order Nunc Pro Time to confirm the
boundaries of PCAD."
— Petition, 127
PCAD set forth rules of interpretation to guide this decision (Petition, ¶28-36).
Pocatello-Chubbuck Auditorium District Asks the District Court to Inter ret Its Prior
Order to Have the Boundaries of the District Change with Boundaries of the Cities
PCAD asks the District Court to interpret its January 10, 2006 Order which provided that the
"boundaries of the district shall be contiguous with the combined boundaries of the cities of
Pocatello, Idaho and Chubbuck, Idaho" and argues that a reasonable interpretation is that the
Order allows for the continued growth or decline of the boundaries of the PCAD as Pocatello and
Chubbuck continue to annex and/or de -annex properties. Petition, ¶37- 42.
Please consider the PCAD Petition and be prepared to discuss what position, if any, you would
like the City to take.