RESOLUTION 1-29-03 – (Resolution/Assessment refund)
BY THE BOARD OF DRAINAGE COMMISSIONERS OF DRAINAGE DISTRICT NO. 3 OF THE COUNTY OF ADA, STATE OF IDAHO: [NIELSEN, TATE AND MAYS]
A RESOLUTION PROVIDING A MEANS FOR REIMBURSEMENT OF IMPROPERLY ASSESSED DRAINAGE FEES AND ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Drainage District No. 3 of the County of Ada, State of Idaho (“District”), as a duly organized, created and functioning drainage district, has the power and authority to levy and make assessments upon lands within and benefitted by the drainage system constructed, maintained, and operated by, said District for the purposes enunciated in Chapter 29, Title 42, Idaho Code (hereinafter the “Drainage District Law”);
WHEREAS, as provided by the Drainage District Law, the District is authorized to assess annual charges for the operation and maintenance of the District’s system by imposing a flat fee for such assessment;
WHEREAS, over the past several years the assessment has been imposed at $4 per parcel;
WHEREAS, by virtue of information brought to the attention of the District by several residents who had received assessment notices beginning in 1999, questioning the inclusion of their property within the District’s boundaries, the District began an inquiry into the exact boundaries of the District;
WHEREAS, the District, through its attorney and consulting engineer, contacted several officials from the Ada County Treasurer, Ada County Assessor, and Ada County Clerk/Recorder offices to determine the actual boundaries of the District;
WHEREAS, after several meetings and review of maps and documents in the possession of the County officials described above, it has been determined that numerous parcels have been assessed the annual assessment for the years 1999, 2000, and 2001 which were actually outside the judicially declared boundaries of the District;
WHEREAS, as allowed by law, Ada County is authorized to impose a collection/processing fee for the costs incurred in collecting the District’s assessments;
WHEREAS, such County fee has been included in the charges imposed on those parcels outside the District’s boundaries;
WHEREAS, as a result of the cooperation between the District and Ada County, to the best of the District’s knowledge and belief, the assessment process has been rectified to reflect the correct boundaries for the District and the District has received no inquiries or complaints concerning the assessments for tax year 2002;
WHEREAS, the District’s attorney has discussed with the Ada County Clerk and Recorder an appropriate refund process for the assessment of properties outside the District boundaries for tax years 1999, 2000, and 2001;
WHEREAS, the District has no means or capacity to obtain information itself concerning those parcels and ownership of said parcels;
WHEREAS, Ada County, through the Clerk and Recorder, has offered to undertake the administration of the refunding of those assessments by refunding an amount equal to the District’s assessments and the County’s collection fee through the issuance of a refund check for those three years to the existing property owners as shown on the County records;
WHEREAS, the District’s attorney has recommended the District coordinate with the County and authorize the issuance of refund checks, and for the District to disburse in one lump sum the amount estimated for refunding as shown on the County records;
WHEREAS, the District has also determined that interest should be paid in addition to the refund amount;
WHEREAS, the Board has determined that it is in the best interests of the District and of the public to coordinate with the County for the refund of the assessments imposed for years 1999, 2000, and 2001, and to direct its officers, accountant and attorney to take whatever action may be necessary to implement the refund program.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DRAINAGE COMMISSIONERS OF DRAINAGE DISTRICT NO. 3 OF THE COUNTY OF ADA, STATE OF IDAHO:
Section 1: That the District hereby determines the interest of the District and the public is best served by refunding the amounts of those assessments imposed during the 1999, 2000, and 2001 tax years on those parcels outside the correct judicially declared boundaries of the District and that such refund shall be tendered to the property owners of such parcels as shown on the existing and current property records of Ada County. Such refund amount may include an interest rate component as may be determined in conjunction with Ada County.
Section 2: That because of the District’s limited resources, the District is best served by coordinating the refund program through the offices of the Ada County Clerk and Recorder and the District will cooperate with said office in implementing the refund program.
Section 3: That the District’s attorney and accountant are instructed and directed to take any actions necessary to implement the refund program, including, but not limited to, preparing an explanatory letter to the property owners in conjunction with Ada County, establishing the process for the tendering of the refunds, and creating the appropriate bank accounts and record keeping to track such refund program.
Section 4: The District hereby appropriates an amount not less than $24,000 to fund the refund program, appropriates any costs necessary to implement the program, and appropriates any funds necessary to provide an interest rate component for the refund program.
Section 5: That this Resolution shall be in full force and effect from and after its adoption.
ADOPTED By the Board of Drainage Commissioners of Drainage District No. 3 of the County of Ada in the State of Idaho, this 29th day of January, 2003, and executed by the Board of Commissioners pursuant to a motion duly made, seconded and carried at a regular meeting held on the 29th day of January, 2003.
Steve Nielsen, Chairman
Robert Mays, Secretary
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