The Rathdrum tribune. (Rathdrum, Idaho) 1903-1963, 1922-03-24
Commissioners Proceedings
Office of the Board of County Com
missioners, kootenai County.
COeur d'Alene Idaho

Occur d'Alene, Idaho,
February 18th, 1922.
The Board of County Commission
ers met pursuant to adjournment a
800 O'Clock A NJ, present, Han
Johnson, Chairman ]. w. McCre;
and Frank A. Morris, Commission
ers.. The minutes of the previous ses
sion were read and approved.
AT this time it was ordered that the
sale to the Village of Post Falls OF
all Of Block Two (2) and Lots l ant
2, Block Three (3) of Kennedy's
Addition to Post Falls, for the sum
OF $780, be confirmed.
| At this time the application OF
| A. H. Timm for the purchase of the
Northeast Quarter of the Northwest
Quarter of the Southwest Quarter of
Section II, Township 81 North, Range
. West B. NJ, was received and it
was ordered that the same be adver-
tised for. sale and sold according to
law, the Board reserving the right to
reject any and all bids.
At this time the following resolu-
ton was introduced and unanimously
adopted ss
TO w. J. Hall, Commissioner of
Public Works, State of Idaho, Boise.
Idaho, from the Commissioners of
Kootenai County, Idaho.
WHEREAS, during the last ses-
sion OF the Idaho State Legislature
bill was passed that allotted the
S2,000,O00 bond issue to the Counties
and Highway Districts, based on their
assessed : valuation.
AND WHEREAS, the part of the
bond issue allotted to Kootenai Conn.
ty, Idaho, amounted to $12,494.7O.
AND WHEREAS, with the small
amount of the allotment to Koote-
nal County it is practically impos-
slDle to form State Aid Project and
also the advisability of concentrating
the available State Aid Funds on
certain State and Federal Aid Pro
ects; r.
BE 1T RESOLVED, that Kootenai
County Through its commissioners
waive the right to the above men |
Toned funds, said waiver to be in
avor of Pleasant View and HIGH.
Way DISTRICT NUMBER -FOUR.
hootenai County, Idaho, for the con.
OF a hard surfaced pave
nent Tin the Pleasant View and
1ighway District Number FOUR
designated as Federal Aid Project
so. %, and locally known as the
'oeur d'Alene-W Washington State Line
'roject
"(Signed)
HANS JOHNSON, Chairman.
u. w. McCREA,
FRANK A. MORRIS,
Commissioners of Kootenai
County, Idaho.
Date, February 18TH
Dated at Occur d'Alene, Idaho.
County Commissioners 4Seal.)"
February 7, 1922. IT
II. G. o. Sowder,
Clerk of the District Court, E
Occur d'Alene, Idaho. :,
| have your letter of Decemher
!, asking if easements in real prom q
'ty can be placed on the tax rolls 7
I'd assessed as other property. AS 7
~ doubtless know, Sec. 31O2, Com 7
led Statutes, provides as follows: 7
Personal property, for the
purpose of taxation, shall be con- #
strued to embrace and include v
easements, reservations :"
L see no reason, then, why these e
are not subject to taxa
m, but in accordance with the ts
DIVISIONS of this statute they are h
the purpose CT taxation, personal ~
operty and not real. G
The law was formerly different E,
u Special Session, page "a, said
Il property shall include the possess -
n of, claim to, ownership of or
hit to sthe possession of land or
'arate estates, Easements" or in
ests therein. Under that law these
ements would have been taxed as
j property where it would seem
y naturally belong, but the 1913
'sion of the Legislature, 1913 SEES
4 Laws, page 1T, changed the law N
read as it now stands. | see no
son why this personal property
Id not be transferred to the real laj
perty roll the same as other taxes :.
is owners have real property in y
County, and if they have not, it TO-
lid seem that the provisions of DIT
ton 1921, c. S., as amended 1921 an
sion Laws, page 333, providing for
collection of such taxes by suit COZ
the name Of the county, would
~.
Yours very truly,
ROY l.. BLACK.