Tax refund claims arising when districts improperly transferred funds from the working cash fund to the operations and maintenance fund
Tax refund claims aggregating to more than $3 million, not including statutory interest, were denied in this appeal. In a prior appellate decision involving the same parties, the court found that the school districts’ transfers of assets from the working cash fund to the operations and maintenance fund were improper. That decision remanded the case to the trial court for determining whether, if the transfer had been properly made to the education fund, the subsequent education fund levy would have resulted in an improper accumulation of the assets therein. The districts provided evidence that no such improper accumulation of assets would have resulted. Consequently, there was no issue of fact remaining and the Appellate Court decided in the districts’ favor.