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Commissioners to review possible conveyance of tax-forfeited parcel to Lake Highway District

Kootenai County Board of Commissioners · June 16, 2026
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Summary

Staff told commissioners a parcel taxed back in 2022 could be conveyed to the Lake Highway District if the district still wants it; commissioners asked staff to coordinate with the district and return with materials, including whether taxes due must be settled by the district.

County staff briefed commissioners on a tax-forfeited parcel that was removed from auction in 2018 and taxed back to the county in 2022. Staff said the parcel was identified at the time as of interest to the Lake Highway District and that county records indicate it was not ultimately conveyed.

Kelly Whis told the board the parcel was taxed prior to July 1, 2024, so recent legislative changes do not prevent the county from conveying it. Jill Smith, chief deputy treasurer, asked whether the county should convey the parcel "as-is" or request the highway district pay amounts due on the tax bill; the board asked staff to clarify the district’s intent and to return with a recommendation.

Commissioners indicated they are generally open to conveyance if the Lake Highway District confirms interest and legal review supports the transfer; staff will prepare documentation, including the amount due on the parcel and any conditions required for conveyance, and will circulate a recommended resolution or letter for board signature.