HomeMy WebLinkAbout043 75RESOLUTION NO. ~.~/~~
[A resolution authorizing refund of certain tax monies collected in excess
amounts budgeted]
WHEREAS, Timber Sale Contracts were taxed as personal property
in Jefferson County prior to 1973, and
WHEREAS, in Wasser and Winters Company v. Jefferson. County,
Cause No. 8063, the Superior Court for Jefferson County by Judgment and
Decree for Injunction entered February 26, 1973, enjoined the assessn~nt
or levy of personal property taxes on such Timber Sale Contracts, and
~EREAS, as a direct result of the February 26, 1973, injunction
the tax base of Jefferson County was substantially reduced, and
WHEREAS, the Board of County Con~nissioners for Jefferson County
adopted budget "holds" in the 1974 County budget because of the reduced
tax base pending outcome of the Wasser and Winters appeal, and
WHEREAS, the State Supreme Court's decision in the appeal of
Wasser and Winters v. Jefferson County, 84 Wn.2d 597, was not issued until
November '27, 1974, and the Order Denying Respondents Petition for_Rehearing
and anmnding the opinion was not entered until April 15, 1975, and
~IFP~AS, the decision of the State Supreme Court in the said
Wasser and Winters case reversed the decision of the Jefferson County
trial court and, in effect,, permitted assessment and levy of personal
property on Timber Sale Contracts, and
WHF~REAS, the County's valuation for establishment of levy rates
could not properly include the Timber Sale Contracts until the decision
of the State Supreme Court was final, and
WHEREAS, levy rates were established for both 1974 and 1975
without including the value of Timber Sale Contracts, and
WHERF2~, any mnies collected in excess of the amounts budgeted by
the County should inure to the benefit of the taxpayers of Jefferson County,
-1-
and, Whereas, the taxpayers would be benefited by: (1) Applying such
amounts as a credit against unpaid property taxes, including second half
1975 taxes; or (2) Paying ~he said amounts as a refund; or (3) Applying
the said amounts to reduce future taxes; or (4) Any combination of the
NOW, THEREFORE, IT IS HEREBY RESOLVED that the County Treasurer
is hereby directed to collect as taxes for the year 1975 for the County
road and County current expense funds only those amounts set out in the
established County budget for the year 1975. The Treasurer is further
directed to compute the respective amount of excess collection which
would be accomplished at the established rates for each taxpayer and to:
First, apply that amoun~ to the taxes owing, including second half 1975
taxes; and, Second, to refund to the individual taxpayers any such amount
in excess of taxes owed.
IT IS FURTHER RESOLVED that the County Treasurer is hereby
directed to collect all taxes for 19%4 for the County road and County current
expense funds at the established levy rates and to hold those amounts which
exceed the initially established budget in their respective accounts. These
amounts are to be held to reduce the levy requirements for the respective
funds in the year 1976.
ADOPTED this ~r~/~ay of July, 1975.
~d E~L~i~io Cler~~ of ~e ~d
JEFFERSON COUNTY BOARD OF COMMISSIONERS
B. G. Brown, Chairman
,:/f'~
A.~~. 0'MeatUS,