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Banner County board approves loan to repay $81,000 inheritance transfer, accepts tax corrections and routine claims
Summary
At its July 7 meeting the Banner County Board approved a resolution establishing an $81,000 loan from the inheritance tax fund to the general fund repayable over three years, accepted tax-list corrections to remove double-taxed shipping containers, and approved claims and the consent agenda by roll call.
The Banner County Board of Commissioners on July 7 approved a resolution treating a June 30 transfer of $81,000 from the inheritance tax fund to the general fund as a loan to be repaid over three fiscal years.
The board debated whether to repay the full amount and agreed on a three-year schedule of $27,000 per year beginning fiscal year 2627. The resolution, read aloud by a commissioner, states the transfer was made "due to a greater than anticipated cost in the buildings and grounds function" and establishes the loan from inheritance tax fund number 2700 in the amount of $81,000. The board moved, seconded and approved the resolution by roll call.
The meeting also included a separate vote by the Banner County Board of Equalization to accept tax-list corrections after staff reported that some shipping containers were listed both as personal property and on real estate for 2024, creating a double-tax situation. The corrections were accepted as presented.
Separately, commissioners approved the consent agenda and then approved claims as presented later in the meeting. The chair called for roll call votes on these routine items and the board recorded affirmative votes.
The board took these actions as part of a larger budget workshop and directed staff to provide more detailed accounting and to place several budget-related agenda items on the July 21 meeting for follow-up.
Votes at a glance: - Consent agenda: approved by roll call (all recorded "Yes"). - Tax-list corrections (Board of Equalization): motion approved by roll call (all recorded "Yes"). - Resolution to treat 06/30/2026 $81,000 transfer as loan (repayment $27,000/year over three years): approved by roll call (recorded affirmatives). - Claims: approved by roll call.
The board scheduled follow-up budget items and asked staff to reconcile line-item actuals before the July 21 meeting.
