HOWE, Justice:
The Board of Education of the Granite School District (Granite) brought this action seeking damages from Salt Lake County (County) and Arthur Monson, Salt Lake County Treasurer, (Treasurer) alleging that they had failed to timely pay to Granite its share of property taxes which the Treasurer had collected. The Treasurer counterclaimed for costs (in excess of sums already paid by Granite) of collecting, apportioning, and distributing taxes on behalf...
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