HomeMy WebLinkAboutord1982-100Draft II.
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DATE November 18, 1982 INTRODUCED BY Yan Zanten
PRQPOSED'SY County Executive,
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ORDINANCE NO. 82 -100
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AN ORDINANCE ESTABLISHING
THE TAR JUDGMENT REFUND FUND
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WHEREAS, R..C.W. 84.68 requires coupties to establish A Tax
Judgment Refund Fund, and
WHEREAS, the purpose of such fund is to allow for payment to
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taxpayers of any tax paid under protest which is subsequently
determined to have been collected unlawfully;
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NOW, THEREFORE, BE IT ORDAINED:
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Section 1.
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There is hereby created a fund to be known and designated as
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the County Tax Judgment Refund Fund.
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Section 2,
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(a) In.any case where it is determined by a court of competent
jurisdiction that a tax, or portion thereof, paid under protest
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was unlawfully collected and judgment for recovery thereof plus
interest and costs, if any, shall be rendered against the
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County, and said judgment shall become final, the amount of
such judgment, including legal interest and costs where
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allowed, shall be paid out of the County Tax Judgment Refund
Fund by :the County Treasurer upon warrants drawn by the County
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Auditor.
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( b) Such warrants shall be so issued upon the filing With the
County Auditor and the County Treasurer of duly authenticated
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copies of such judgment, and shall be paid by the County
Treasurer out of any monies on hand in said fund. If no funds
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are available in such County Tax Judgment Refund Fund for the
payment of. such warrants, then such warrants shall bear
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interest in such cases and shall be callable under such
conditions as are provided by law for County warrants and such
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interest, if.any, shall also be paid out of said fund.
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Section 3.
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(a) Annually, at the time required by law for the levying of
taxes for County purposes., the County Treasurer_ shall make and
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enter a tax levy or levies for said County Tax Judgment Refund
Fund, which said levy or levies shall be given precedence ovef
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all other tax levies for the County and/or other taxing
district purposes in accordance with the provisions of A.C,We
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84,68.040.
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(b) The aforesaid levy or levies shall also include a proper
share of the interest paid out of the County Tax Judgment.
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Refund Fund upon warrants issued against said fund in payment
of judgments rendered, legal interest and costs, plus such
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additional amount as the Treasurer shall deem necessary to meet
the obligations of said fund, taking into consideration the
probable portions pf such. taxes that will not be collected or
oollectablo during 'the year. in which their are . due 4n¢. P4.7gk01.9 �
and also an µ.u4 d _it# �a1d tWndg s g +
Section 4.
This fund shall be administered tn'accordance With t.bo .
provisions of 84.68.
APPROVID this ' day of. 1982.
WHATCOM COUNTY COUNCIL
1��11►TI�A�; GQg11�Y, NABHI�tQTON
ATTEST
WILLIAN P. ROR.
A AAAJO� 11, I'll
Chair
Clark Of Ae Qga.ol (X? A.�'PR01i$D i 1jkTO8D
12 ?0/82
JOIP rouws
County Pgroutive►
Published an 11130182' and 12125/82
Thin ordinance beogxes offeotive on 12/30182