City of Rexburg v. Madison County

The assessment of Justice Bakes that the misapportionment was caused by an inadvertent decimal point error finds me in complete agreement. However, that is the full extent to which it is possible to be in agreement with what he has written. The realities of the situation are in need of closer examination.

First, to properly apportion the tax receipts which are taken in by the tax collector is a duty or obligation not on the county of Madison, or of any of the 44 counties. That duty falls on the county auditor who is “to draw on county treasury funds to the clerk of every city, school district,…