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RESOLUTION NO. 23-80
WHEREAS, certain owners of forest lands situated in Jefferson
County paid their property taxes collected in 1978 under protest, and
WHEREAS, some of the said owners filed a lawsuit designated Boise
Cascade, et al vs. Jefferson County, Cause No. 9640, and other owners
did not join in that lawsuit, and
WHEREAS, a Stipulation and Judgment was entered in Cause No. 9640
on February 1, 1980, and
WHEREAS, it is equitable and in the best interests of Jefferson
County that all owners of forest lands situated in Jefferson County who
paid their 1978 taxes under protest have their refund computed in the
same manner, and
WHEREAS, the excess taxes collected in calendar 1978 by the
County Treasurer were credited to the accounts of var~us junior taxing
districts and those monies have now been expended by the said taxing
districts, and
WHEREAS, until taxes have been collected this year the said junior
taxing districts will not have the funds to pay their proportionate
share of this refund, and
WHEREAS, the current expense account does have funds adequate to pay
the amount of the refund, including interest,
Now, Therefore, it is hereby resolved:
That the Jefferson County Treasurer refund to each
owner of forest land situated in Jefferson County
who paid 1978 property taxes under protest that
amount of money which represents an excess tax
collection. Computation of that refund shall be
made in the same manner as in Jefferson County
Cause No. 9640, and reimbursement shall be made
in accordance with the attached schedule.
day of February,
. M. O'ME A, Chairman
~~
B. G. BROWN, Member
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