Court Opinion

ID: 9863682
Source: CourtListenerOpinion
Date Created: 2023-09-25 05:52:49.888962+00
Date Added: 2024-06-11T12:04:08.338103
License: Public Domain

JOHNSON, Justice,
dissenting:
The basic premise of that portion of the Court’s opinion dealing with I.C. § 39-1333 is that the levy for the fiscal year 1987 was properly imposed but was not properly expended. The minutes of the meeting of the hospital board of trustees of August 19, 1987 indicate that the board authorized the levy of one mill under I.C. § 39-1333 “that will be used for capital expenditures only.” The minutes of the September 17, 1986 meeting of the board merely refer to “leav*316ing the 2 mills in place and begin construction as soon as possible.”
I cannot agree that we should characterize the imposition of the levy under I.C. § 39-1333 as being proper and only the expenditure as being improper. In light of the stated purpose for the levy under I.C. § 39-1333, it appears to me to be an additional levy under I.C. § 39-1334(a). Construing it in this fashion the effective levy creating a reserve sinking fund for the purpose of accumulating money with which to add new buildings or necessary equipment would have been an additional tax of two mills, instead of one mill as permitted under I.C. § 39-1334.
I also believe we should consider not only the I.C. § 39-1333 funds remaining in the capital improvement account at the time of the remand, but the funds existing in that account, either at the time the action was filed, the time the petitioners filed their motion for alternative writ of prohibition, or alternative writ of mandate or the time of the summary judgment.