HOLLY CARE CENTER v. STATE, DEPT. OF EMP.

No. 15710.

714 P.2d 45 (1986)

110 Idaho 76

HOLLY CARE CENTER, Employer Account # 1175920, Employer-Appellant, v. STATE of Idaho, DEPARTMENT OF EMPLOYMENT, Respondent.

Supreme Court of Idaho.

January 31, 1986.


Attorney(s) appearing for the Case

William J. Brauner, Caldwell, for employer-appellant.

Jim Jones, Atty. Gen., and Roger T. Martindale (argued), Deputy Atty. Gen., Boise, for respondent.


BISTLINE, Justice.

Holly Care Center is required under Idaho's Employment Security Law to make contributions to Idaho's employment security fund based upon taxable wages it pays each calendar year. Prior to the second quarter of 1983, Holly Care's contribution rate was 1.1 percent. The legislature increased that rate to 1.7 percent beginning the second quarter of 1983. 1983 Session Laws, ch. 146, §§ 4, 5, and 9.

Holly Care's 1983 second quarter report...

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