HomeMy WebLinkAbout1979-013 Tax Revenue LostRESOLUTION NO. ]3-79
WHEREAS, the Mayor and City Council have been advised
that, due to an error by Bannock County in property valuation
prccedure, the County has levied taxes insufficient to
provide the tax revenue certified by taxing entities in
Bannock County during 1978; and
WHEREAS, according to the county's records, the best
present estimate of tax revenue lost as a result of inadequate
levy for the City of Chubbuck has been $19,321.84; and
WHEREAS, said sum was properly certified to the county
by the city pursuant to budgeting and public hearing procedures
prescribed by the Idaho Code in 1978; and
WHEREAS, the Mayor and City Council are informed that
the District Court of the Sixth Judicial District, State of
Idaho, in an action brought by the City of Pocatello arising
from similar circumstances, has issued a writ of mandate
directing the county to certify an additional levy as a
special assessment in 1979 for the amount of taxes lost by
the City of Pocatello as a result of the county's earlier
error; and
WHEREAS, it appears that this decision by the District
Court should apply uniformly to all taxing entities within
Bannock County similarly circumstanced; and
~FHEREAS, prior to being advised of the nature of the
county's earlier error and disposition of the case brought
by the City of Pocatello, the Mayor and City Council approved
a budget and tax revenue certification for 1979 which did
not include an additional amount for taxes certified but un-
collected in 1978; and
WHEREAS, the budgeted revenue included $500,000.00 in
anticipated revenue from sale of municipal real properties,
which amount was an approximation and may be adjusted to
allow inclusion of the amount of taxes certified but uncollected
in 1978, so that the aggregate budget figures will not be
disturbed; and
WHEREAS, such adjustment will allow the City Clerk-
Treasurer to submit to Bannock County in 1979 a tax revenue
certification which includes an amount for taxes certified
in 1978 but uncollected, and which also is consistent with
the revenues and expenditures set forth in the budget adopted
according to procedures prescribed by the Idaho Code in
1979;
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL
OF THE CITY OF CHUBBUCK, IDAHO, as follows:
1. That Resolution No. ]2-79 , approved by the
Mayor and Council on September 4, 197'9,'""~nd the budget
incorporated therein by reference, be amended to adjust the
revenues anticipated from sale of municipal real properties
from $500,000.00 to $480,678.16; and that the revenues be
further adjusted to include the sum of $19,321.84 as tax
revenue certified but uncollected in 1978.
2. That the Chubbuck City Clerk-Treasurer submit
to Bannock County, no later than September 17, 1979, as
provided in the Idaho Code, a certification of tax revenue
which includes taxes certified but uncollected in 1978
pursuant to the foregoing adjustment, as follows:
ALL GENERAL FUND EXPENSES
POLICE DEPARTMENT EXPENSES
FIRE DEPARTMENT EXPENSES
TOTAL
$ 225,321.84
100,000.00
24,000.00
$ 349,321.84
PASSED BY THE COUNCIL AND APPROVED BY THE MAYOR OF THE
CITY OF CHUBBUCK, IDAHO this 7th day of September, 1979.
Mayor
ATTEST:
Vera C. Armstrong //
City Clerk ~