Banner County ratifies two transfers from inheritance tax: $50,000 to general fund and $130,650 to road fund

5757388 · August 5, 2025

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Summary

Commissioners approved resolutions formalizing two prior transfers from the inheritance tax fund: $50,000 to the county general fund and $130,650 to the county road fund (for a motor grader purchase). Resolutions record transfer dates in September 2024 and were adopted to complete paperwork.

The Banner County Board approved two resolutions on Aug. 5 formalizing transfers that had already been executed from the county’s inheritance tax fund.

Resolution 25‑19 authorized the treasurer to transfer $50,000 from the inheritance tax fund (account 2700) to the county general fund (account 100) dated September 2024. The motion was moved and seconded and passed by roll call (Don: Yes; Robin: Yes; Lee: Yes).

Resolution 25‑20 authorized a transfer of $130,650 from the inheritance tax fund (account 2700) into the County Road Fund (account 200) dated September 2024 for a motor grader purchase. The board said the transfer had already been made at an earlier date and the resolution was paperwork to document that action; the resolution was moved, seconded and adopted by roll call.

Both resolutions were adopted at the Aug. 5 meeting; the board and treasurer agreed to keep consistent resolution numbering and dates in the minutes.