Idaho Court of Appeals March 22, 1991, 18563 (Greenwade v. Idaho State Tax Commission)

SILAK, Judge.

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 Greenwade’s 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).