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EXHIBIT C Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 1 of 33

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Page 1: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

EXHIBIT C

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 1 of 33

Page 2: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

ALABAMA BALDWIN COUNTY $1,364

ALABAMA BARBOUR COUNTY $1,707

ALABAMA BIBB COUNTY $1,437

ALABAMA CALHOUN COUNTY $1,261

ALABAMA CHEROKEE COUNTY $769

ALABAMA CHILTON COUNTY $1,198

ALABAMA CHOCTAW COUNTY $530

ALABAMA CLARKE COUNTY $204

ALABAMA CLAY COUNTY $3,300

ALABAMA CLEBURNE COUNTY $5,136

ALABAMA COLBERT COUNTY $273

ALABAMA COOSA COUNTY $16

ALABAMA COVINGTON COUNTY $1,022

ALABAMA DALLAS COUNTY $163

ALABAMA DE KALB COUNTY $510

ALABAMA ESCAMBIA COUNTY $599

ALABAMA FRANKLIN COUNTY $61

ALABAMA GREENE COUNTY $1,078

ALABAMA HALE COUNTY $1,749

ALABAMA HENRY COUNTY $590

ALABAMA HOUSTON COUNTY $36

ALABAMA JACKSON COUNTY $31

ALABAMA LAUDERDALE COUNTY $144

ALABAMA LAWRENCE COUNTY $5,724

ALABAMA LOWNDES COUNTY $1,147

ALABAMA MACON COUNTY $486

ALABAMA MARENGO COUNTY $152

ALABAMA MOBILE COUNTY $876

ALABAMA MONROE COUNTY $252

ALABAMA MORGAN COUNTY $1

ALABAMA PERRY COUNTY $1,753

ALABAMA PICKENS COUNTY $532

ALABAMA RUSSELL COUNTY $234

ALABAMA SHELBY COUNTY $2

ALABAMA SUMTER COUNTY $815

ALABAMA TALLADEGA COUNTY $2,818

ALABAMA TUSCALOOSA COUNTY $1,044

ALABAMA WILCOX COUNTY $385

ALABAMA WINSTON COUNTY $4,704

ALASKA ALEUTIANS EAST BOROUGH $22,504

Kane County, Utah v. United States 1

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 2 of 33

Page 3: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

ALASKA ALEUTIANS WEST CENSUS AREA $39,319

ALASKA BETHEL CENSUS AREA $72,141

ALASKA BRISTOL BAY BOROUGH $6,538

ALASKA DENALI BOROUGH $13,239

ALASKA DILLINGHAM CENSUS AREA $34,952

ALASKA FAIRBANKS NORTH STAR  $17,669

ALASKA HAINES BOROUGH $13,972

ALASKA HOONAH‐ANGOON CENSUS  $14,822

ALASKA JUNEAU CITY & BOROUGH $84,874

ALASKA KENAI PENINSULA BOROUGH $118,469

ALASKA KETCHIKAN GATEWAY  $44,594

ALASKA KODIAK ISLAND BOROUGH $60,562

ALASKA KUSILVUK CENSUS AREA $21,392

ALASKA LAKE & PENINSULA BOROUGH $11,451

ALASKA MATANUSKA SUSITNA  $139,198

ALASKA MUNICIPALITY AND BOROUGH  $6,250

ALASKA MUNICIPALITY OF ANCHORAGE $26,696

ALASKA NOME CENSUS AREA $48,969

ALASKA NORTH SLOPE BOROUGH $48,969

ALASKA NORTHWEST ARCTIC BOROUGH $45,809

ALASKA PETERSBURG BOROUGH $24,389

ALASKA PRINCE OF WALES CENSUS AREA $39,319

ALASKA S.E. FAIRBANKS CENSUS AREA $43,189

ALASKA SITKA CITY BOROUGH $26,653

ALASKA VALDEZ/CORDOVA CENSUS  $48,558

ALASKA WADE HAMPTON $24,417

ALASKA WRANGELL BOROUGH $16,683

ALASKA YAKUTAT BOROUGH $4,460

ALASKA YUKON KOYUKUK CENSUS AREA $39,319

ARIZONA APACHE COUNTY $71,656

ARIZONA COCHISE COUNTY $86,253

ARIZONA COCONINO COUNTY $69,208

ARIZONA GILA COUNTY $138,005

ARIZONA GRAHAM COUNTY $112,157

ARIZONA GREENLEE COUNTY $35,240

ARIZONA LA PAZ COUNTY $77,648

ARIZONA MARICOPA COUNTY $121,865

ARIZONA MOHAVE COUNTY $139,716

ARIZONA NAVAJO COUNTY $59,141

ARIZONA PIMA COUNTY $131,570

Kane County, Utah v. United States 2

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 3 of 33

Page 4: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

ARIZONA PINAL COUNTY $50,059

ARIZONA SANTA CRUZ COUNTY $40,644

ARIZONA YAVAPAI COUNTY $128,669

ARIZONA YUMA COUNTY $139,953

ARKANSAS ARKANSAS COUNTY $722

ARKANSAS BAXTER COUNTY $10,274

ARKANSAS BENTON COUNTY $4,048

ARKANSAS CLEBURNE COUNTY $3,061

ARKANSAS CRAWFORD COUNTY $7,114

ARKANSAS CROSS COUNTY $4

ARKANSAS FAULKNER COUNTY $23

ARKANSAS FRANKLIN COUNTY $10,594

ARKANSAS FULTON COUNTY $426

ARKANSAS GARLAND COUNTY $15,039

ARKANSAS HOT SPRING COUNTY $1,348

ARKANSAS HOWARD COUNTY $1,575

ARKANSAS JOHNSON COUNTY $15,351

ARKANSAS LITTLE RIVER COUNTY $1,727

ARKANSAS LOGAN COUNTY $10,870

ARKANSAS MADISON COUNTY $3,656

ARKANSAS MARION COUNTY $7,704

ARKANSAS MISSISSIPPI COUNTY $954

ARKANSAS MONROE COUNTY $727

ARKANSAS MONTGOMERY COUNTY $26,427

ARKANSAS NEWTON COUNTY $18,914

ARKANSAS PERRY COUNTY $8,203

ARKANSAS POINSETT COUNTY $759

ARKANSAS POLK COUNTY $15,403

ARKANSAS POPE COUNTY $17,104

ARKANSAS PULASKI COUNTY $182

ARKANSAS RANDOLPH COUNTY $23

ARKANSAS SALINE COUNTY $5,208

ARKANSAS SCOTT COUNTY $25,605

ARKANSAS SEARCY COUNTY $5,044

ARKANSAS SEBASTIAN COUNTY $4,364

ARKANSAS SEVIER COUNTY $2,004

ARKANSAS SHARP COUNTY $2

ARKANSAS STONE COUNTY $4,897

ARKANSAS VAN BUREN COUNTY $3,780

ARKANSAS WOODRUFF COUNTY $136

Kane County, Utah v. United States 3

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33

Page 5: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

ARKANSAS YELL COUNTY $17,974

CALIFORNIA ALPINE COUNTY $6,275

CALIFORNIA BUTTE COUNTY $8,315

CALIFORNIA CALAVERAS COUNTY $10,726

CALIFORNIA COLUSA COUNTY $9,186

CALIFORNIA CONTRA COSTA COUNTY $237

CALIFORNIA DEL NORTE COUNTY $23,024

CALIFORNIA EL DORADO COUNTY $19,258

CALIFORNIA FRESNO COUNTY $114,419

CALIFORNIA GLENN COUNTY $17,445

CALIFORNIA HUMBOLDT COUNTY $32,172

CALIFORNIA IMPERIAL COUNTY $135,117

CALIFORNIA INYO COUNTY $72,141

CALIFORNIA KERN COUNTY $108,742

CALIFORNIA LAKE COUNTY $6,464

CALIFORNIA LASSEN COUNTY $73,591

CALIFORNIA LOS ANGELES COUNTY $44,471

CALIFORNIA MADERA COUNTY $42,133

CALIFORNIA MARIN COUNTY $8,176

CALIFORNIA MARIPOSA COUNTY $46,750

CALIFORNIA MENDOCINO COUNTY $24,897

CALIFORNIA MERCED COUNTY $3,673

CALIFORNIA MODOC COUNTY $25,322

CALIFORNIA MONO COUNTY $48,557

CALIFORNIA MONTEREY COUNTY $35,182

CALIFORNIA NAPA COUNTY $6,248

CALIFORNIA NEVADA COUNTY $15,225

CALIFORNIA ORANGE COUNTY $3,375

CALIFORNIA PLACER COUNTY $26,997

CALIFORNIA PLUMAS COUNTY $17,184

CALIFORNIA RIVERSIDE COUNTY $133,397

CALIFORNIA SACRAMENTO COUNTY $997

CALIFORNIA SAN BENITO COUNTY $10,494

CALIFORNIA SAN BERNARDINO COUNTY $132,185

CALIFORNIA SAN DIEGO COUNTY $37,216

CALIFORNIA SAN LUIS OBISPO COUNTY $45,002

CALIFORNIA SANTA BARBARA COUNTY $73,015

CALIFORNIA SANTA CLARA COUNTY $187

CALIFORNIA SHASTA COUNTY $65,531

CALIFORNIA SIERRA COUNTY $6,290

Kane County, Utah v. United States 4

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 5 of 33

Page 6: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

CALIFORNIA SISKIYOU COUNTY $45,225

CALIFORNIA SOLANO COUNTY $598

CALIFORNIA TEHAMA COUNTY $24,908

CALIFORNIA TRINITY COUNTY $22,745

CALIFORNIA TULARE COUNTY $129,954

CALIFORNIA TUOLUMNE COUNTY $89,877

CALIFORNIA VENTURA COUNTY $59,183

CALIFORNIA YOLO COUNTY $3,233

CALIFORNIA YUBA COUNTY $2,508

COLORADO ALAMOSA COUNTY $7,840

COLORADO ARAPAHOE COUNTY $68

COLORADO ARCHULETA COUNTY $44,410

COLORADO BACA COUNTY $20,244

COLORADO BENT COUNTY $1,859

COLORADO BOULDER COUNTY $13,229

COLORADO CHAFFEE COUNTY $49,901

COLORADO CLEAR CREEK COUNTY $12,312

COLORADO CONEJOS COUNTY $44,827

COLORADO CROWLEY COUNTY $390

COLORADO CUSTER COUNTY $15,995

COLORADO DELTA COUNTY $15,405

COLORADO DOLORES COUNTY $6,102

COLORADO DOUGLAS COUNTY $11,015

COLORADO EAGLE COUNTY $88,159

COLORADO EL PASO COUNTY $7,392

COLORADO FREMONT COUNTY $44,155

COLORADO GARFIELD COUNTY $121,924

COLORADO GILPIN COUNTY $3,865

COLORADO GRAND COUNTY $47,464

COLORADO GUNNISON COUNTY $26,859

COLORADO HINSDALE COUNTY $5,597

COLORADO HUERFANO COUNTY $19,321

COLORADO JACKSON COUNTY $7,519

COLORADO JEFFERSON COUNTY $2,397

COLORADO LA PLATA COUNTY $23,923

COLORADO LAKE COUNTY $16,270

COLORADO LARIMER COUNTY $66,814

COLORADO LAS ANIMAS COUNTY $24,860

COLORADO MESA COUNTY $135,119

COLORADO MINERAL COUNTY $4,980

Kane County, Utah v. United States 5

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 6 of 33

Page 7: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

COLORADO MOFFAT COUNTY $27,127

COLORADO MONTEZUMA COUNTY $7,030

COLORADO MONTROSE COUNTY $91,142

COLORADO OURAY COUNTY $15,440

COLORADO PARK COUNTY $62,331

COLORADO PITKIN COUNTY $55,959

COLORADO PUEBLO COUNTY $5,520

COLORADO RIO BLANCO COUNTY $21,882

COLORADO RIO GRANDE COUNTY $31,853

COLORADO ROUTT COUNTY $58,298

COLORADO SAGUACHE COUNTY $29,661

COLORADO SAN JUAN COUNTY $3,189

COLORADO SAN MIGUEL COUNTY $40,149

COLORADO SEDGWICK COUNTY $7

COLORADO SUMMIT COUNTY $19,444

COLORADO TELLER COUNTY $10,213

COLORADO WELD COUNTY $6,021

COLORADO YUMA COUNTY $110

CONNECTICUT CANAAN TOWN $15

CONNECTICUT HARWINTON TOWN $16

CONNECTICUT LITCHFIELD TOWN $4

CONNECTICUT SHARON TOWN $45

CONNECTICUT SHERMAN TOWN $31

CONNECTICUT THOMPSON TOWN $183

DELAWARE NEW CASTLE COUNTY $843

DELAWARE SUSSEX COUNTY $33

FLORIDA BAKER COUNTY $4,184

FLORIDA BREVARD COUNTY $2,728

FLORIDA CITRUS COUNTY $36

FLORIDA COLLIER COUNTY $53,117

FLORIDA COLUMBIA COUNTY $6,137

FLORIDA DADE COUNTY $35,738

FLORIDA ESCAMBIA COUNTY $226

FLORIDA GADSDEN COUNTY $6

FLORIDA INDIAN RIVER COUNTY $6

FLORIDA LAKE COUNTY $4,602

FLORIDA LEON COUNTY $8,371

FLORIDA LEVY COUNTY $43

FLORIDA LIBERTY COUNTY $15,350

FLORIDA MARION COUNTY $17,201

Kane County, Utah v. United States 6

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 7 of 33

Page 8: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

FLORIDA MARTIN COUNTY $24

FLORIDA MONROE COUNTY $47,210

FLORIDA OKALOOSA COUNTY $409

FLORIDA OSCEOLA COUNTY $17

FLORIDA POLK COUNTY $6

FLORIDA ST JOHN COUNTY $23

FLORIDA ST LUCIE COUNTY $19

FLORIDA WAKULLA COUNTY $11,091

FLORIDA WALTON COUNTY $8

GEORGIA BARTOW COUNTY $1,638

GEORGIA BIBB COUNTY $69

GEORGIA BURKE COUNTY $835

GEORGIA CAMDEN COUNTY $2,056

GEORGIA CLAY COUNTY $1,560

GEORGIA COLUMBIA COUNTY $2,008

GEORGIA DAWSON COUNTY $845

GEORGIA DECATUR COUNTY $2,142

GEORGIA ELBERT COUNTY $2,848

GEORGIA FANNIN COUNTY $7,190

GEORGIA FORSYTH COUNTY $1,940

GEORGIA GILMER COUNTY $4,507

GEORGIA GLYNN COUNTY $84

GEORGIA GREENE COUNTY $1,960

GEORGIA HABERSHAM COUNTY $2,642

GEORGIA HEARD COUNTY $985

GEORGIA JONES COUNTY $995

GEORGIA LINCOLN COUNTY $5,472

GEORGIA LUMPKIN COUNTY $3,671

GEORGIA MCDUFFIE COUNTY $1,483

GEORGIA MONROE COUNTY $23

GEORGIA MORGAN COUNTY $22

GEORGIA MURRAY COUNTY $3,213

GEORGIA PUTNAM COUNTY $2,061

GEORGIA QUITMAN COUNTY $673

GEORGIA RABUN COUNTY $11,941

GEORGIA SCREVEN COUNTY $371

GEORGIA SEMINOLE COUNTY $1,625

GEORGIA TOWNS COUNTY $4,764

GEORGIA TROUP COUNTY $4,117

GEORGIA UNION COUNTY $7,105

Kane County, Utah v. United States 7

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 8 of 33

Page 9: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

GEORGIA WHITE COUNTY $2,767

HAWAII HAWAII COUNTY $12,803

IDAHO ADA COUNTY $30,859

IDAHO ADAMS COUNTY $7,964

IDAHO BANNOCK COUNTY $19,729

IDAHO BEAR LAKE COUNTY $23,684

IDAHO BENEWAH COUNTY $3,415

IDAHO BINGHAM COUNTY $31,161

IDAHO BLAINE COUNTY $77,178

IDAHO BOISE COUNTY $16,538

IDAHO BONNER COUNTY $27,070

IDAHO BONNEVILLE COUNTY $50,639

IDAHO BOUNDARY COUNTY $17,187

IDAHO BUTTE COUNTY $13,056

IDAHO CAMAS COUNTY $6,476

IDAHO CANYON COUNTY $1,976

IDAHO CARIBOU COUNTY $15,552

IDAHO CASSIA COUNTY $86,684

IDAHO CLARK COUNTY $6,071

IDAHO CLEARWATER COUNTY $26,957

IDAHO CUSTER COUNTY $29,355

IDAHO ELMORE COUNTY $92,526

IDAHO FRANKLIN COUNTY $10,607

IDAHO FREMONT COUNTY $41,473

IDAHO GEM COUNTY $10,992

IDAHO GOODING COUNTY $26,095

IDAHO IDAHO COUNTY $65,990

IDAHO JEFFERSON COUNTY $19,689

IDAHO JEROME COUNTY $10,054

IDAHO KOOTENAI COUNTY $25,380

IDAHO LATAH COUNTY $10,557

IDAHO LEMHI COUNTY $38,565

IDAHO LEWIS COUNTY $319

IDAHO LINCOLN COUNTY $34,976

IDAHO MADISON COUNTY $3,720

IDAHO MINIDOKA COUNTY $18,568

IDAHO NEZ PERCE COUNTY $3,234

IDAHO ONEIDA COUNTY $26,702

IDAHO OWYHEE COUNTY $52,490

IDAHO PAYETTE COUNTY $4,123

Kane County, Utah v. United States 8

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 9 of 33

Page 10: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

IDAHO POWER COUNTY $30,447

IDAHO SHOSHONE COUNTY $17,987

IDAHO TETON COUNTY $7,048

IDAHO TWIN FALLS COUNTY $66,219

IDAHO VALLEY COUNTY $29,876

IDAHO WASHINGTON COUNTY $30,523

ILLINOIS ALEXANDER COUNTY $2,793

ILLINOIS BUREAU COUNTY $6

ILLINOIS CALHOUN COUNTY $1,878

ILLINOIS COOK COUNTY $15

ILLINOIS FAYETTE COUNTY $1,173

ILLINOIS GALLATIN COUNTY $1,179

ILLINOIS GRUNDY COUNTY $16

ILLINOIS HARDIN COUNTY $2,896

ILLINOIS JACKSON COUNTY $5,044

ILLINOIS JEFFERSON COUNTY $2,126

ILLINOIS JOHNSON COUNTY $1,299

ILLINOIS MOULTRIE COUNTY $1,805

ILLINOIS PIKE COUNTY $623

ILLINOIS POPE COUNTY $9,415

ILLINOIS SALINE COUNTY $1,463

ILLINOIS TAZEWELL COUNTY $119

ILLINOIS UNION COUNTY $3,847

ILLINOIS WHITESIDE COUNTY $317

ILLINOIS WILLIAMSON COUNTY $32

INDIANA CLARK COUNTY $14

INDIANA CRAWFORD COUNTY $1,340

INDIANA DUBOIS COUNTY $719

INDIANA HUNTINGTON COUNTY $1,582

INDIANA MIAMI COUNTY $166

INDIANA ORANGE COUNTY $2,780

INDIANA PERRY COUNTY $2,929

IOWA ALLAMAKEE COUNTY $678

IOWA APPANOOSE COUNTY $2,667

IOWA CEDAR COUNTY $19

IOWA FREMONT COUNTY $619

IOWA HARRISON COUNTY $46

IOWA JOHNSON COUNTY $2,529

IOWA LOUISA COUNTY $1,027

IOWA MARION COUNTY $4,118

Kane County, Utah v. United States 9

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 10 of 33

Page 11: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

IOWA MONONA COUNTY $69

IOWA POLK COUNTY $1,988

KANSAS BUTLER COUNTY $1,704

KANSAS CHAUTAUQUA COUNTY $115

KANSAS CLAY COUNTY $1,862

KANSAS COFFEY COUNTY $2,764

KANSAS COWLEY COUNTY $171

KANSAS DICKINSON COUNTY $156

KANSAS DONIPHAN COUNTY $183

KANSAS ELLSWORTH COUNTY $2,194

KANSAS GREENWOOD COUNTY $1,955

KANSAS JEFFERSON COUNTY $4,078

KANSAS JEWELL COUNTY $732

KANSAS KINGMAN COUNTY $121

KANSAS LABETTE COUNTY $264

KANSAS LEAVENWORTH COUNTY $55

KANSAS LYON COUNTY $547

KANSAS MORTON COUNTY $1,514

KANSAS OSAGE COUNTY $3,478

KANSAS OSBORNE COUNTY $328

KANSAS PHILLIPS COUNTY $1,184

KANSAS POTTAWATOMIE COUNTY $1,492

KANSAS RENO COUNTY $1,522

KANSAS ROOKS COUNTY $747

KANSAS RUSSELL COUNTY $2,173

KANSAS SEDGWICK COUNTY $108

KANSAS STEVENS COUNTY $14

KANSAS TREGO COUNTY $1,570

KANSAS WOODSON COUNTY $506

KENTUCKY ADAIR COUNTY $1,647

KENTUCKY BATH COUNTY $1,275

KENTUCKY BELL COUNTY $522

KENTUCKY BRECKINRIDGE COUNTY $527

KENTUCKY CLAY COUNTY $4,601

KENTUCKY CLINTON COUNTY $1,380

KENTUCKY CUMBERLAND COUNTY $417

KENTUCKY EDMONSON COUNTY $4,867

KENTUCKY ELLIOTT COUNTY $760

KENTUCKY GRAYSON COUNTY $981

KENTUCKY HARDIN COUNTY $12

Kane County, Utah v. United States 10

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

KENTUCKY HARLAN COUNTY $333

KENTUCKY HART COUNTY $869

KENTUCKY KNOTT COUNTY $455

KENTUCKY LESLIE COUNTY $3,708

KENTUCKY LETCHER COUNTY $43

KENTUCKY LYON COUNTY $5,486

KENTUCKY MCCREARY COUNTY $8,869

KENTUCKY MENIFEE COUNTY $1,889

KENTUCKY MORGAN COUNTY $1,506

KENTUCKY OWSLEY COUNTY $883

KENTUCKY PERRY COUNTY $384

KENTUCKY POWELL COUNTY $960

KENTUCKY PULASKI COUNTY $5,093

KENTUCKY ROWAN COUNTY $3,469

KENTUCKY RUSSELL COUNTY $3,938

KENTUCKY SPENCER COUNTY $1,293

KENTUCKY TRIGG COUNTY $8,132

KENTUCKY WAYNE COUNTY $2,951

KENTUCKY WHITLEY COUNTY $2,933

KENTUCKY WOLFE COUNTY $811

LOUISIANA BOSSIER PARISH $3,206

LOUISIANA CALCASIEU PARISH $15

LOUISIANA CONCORDIA PARISH $1,801

LOUISIANA GRANT PARISH $3,178

LOUISIANA IBERVILLE PARISH $1,074

LOUISIANA LA SALLE PARISH $42

LOUISIANA MADISON PARISH $15

LOUISIANA NATCHITOCHES PARISH $5,385

LOUISIANA PLAQUEMINES PARISH $1,080

LOUISIANA POINTE COUPEE PARISH $330

LOUISIANA RAPIDES PARISH $4,894

LOUISIANA ST BERNARD PARISH $490

LOUISIANA ST BERNARD PARISH $428

LOUISIANA ST LANDRY PARISH $1,823

LOUISIANA TERREBONNE PARISH $7

LOUISIANA VERNON PARISH $4,245

LOUISIANA WINN PARISH $4,125

MAINE ALFRED TOWN $145

MAINE BAR HARBOR TOWN $1,351

MAINE DAYTON TOWN $4

Kane County, Utah v. United States 11

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

MAINE GILEAD TOWN $122

MAINE ISLE AU HAUT TOWN $279

MAINE LYMAN TOWN $142

MAINE SOMERSET COUNTY $531

MAINE STOW TOWN $199

MAINE TREMONT TOWN $282

MAINE WINTER HARBOR TOWN $360

MARYLAND FREDERICK COUNTY $992

MARYLAND GARRETT COUNTY $199

MARYLAND PRINCE GEORGE'S COUNTY $390

MARYLAND WASHINGTON COUNTY $833

MASSACHUSETTS CHATHAM TOWN $15

MASSACHUSETTS DALTON TOWN $83

MASSACHUSETTS EGREMONT TOWN $29

MASSACHUSETTS HINSDALE TOWN $41

MASSACHUSETTS LEXINGTON TOWN $11

MASSACHUSETTS MEDFIELD TOWN $49

MASSACHUSETTS MILLIS TOWN $89

MASSACHUSETTS NORFOLK TOWN $24

MASSACHUSETTS ORLEANS TOWN $6

MASSACHUSETTS OXFORD TOWN $88

MASSACHUSETTS PROVINCETOWN TOWN $119

MASSACHUSETTS SANDISFIELD TOWN $15

MASSACHUSETTS SOUTHBRIDGE TOWN $10

MASSACHUSETTS STURBRIDGE TOWN $92

MASSACHUSETTS TEMPLETON TOWN $86

MASSACHUSETTS TYRINGHAM TOWN $145

MASSACHUSETTS UPTON TOWN $9

MICHIGAN ALCONA COUNTY $4,130

MICHIGAN ALGER COUNTY $11,764

MICHIGAN BARAGA COUNTY $3,016

MICHIGAN CHIPPEWA COUNTY $11,452

MICHIGAN CRAWFORD COUNTY $2,561

MICHIGAN DELTA COUNTY $14,870

MICHIGAN GOGEBIC COUNTY $21,962

MICHIGAN HOUGHTON COUNTY $11,990

MICHIGAN IOSCO COUNTY $5,081

MICHIGAN IRON COUNTY $14,192

MICHIGAN KEWEENAW COUNTY $13,669

MICHIGAN LAKE COUNTY $7,112

Kane County, Utah v. United States 12

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

MICHIGAN LEELANAU COUNTY $4,134

MICHIGAN MACKINAC COUNTY $3,787

MICHIGAN MANISTEE COUNTY $4,851

MICHIGAN MARQUETTE COUNTY $1,610

MICHIGAN MASON COUNTY $4,380

MICHIGAN MECOSTA COUNTY $109

MICHIGAN NEWAYGO COUNTY $5,213

MICHIGAN OCEANA COUNTY $3,141

MICHIGAN ONTONAGON COUNTY $20,198

MICHIGAN OSCODA COUNTY $5,265

MICHIGAN SCHOOLCRAFT COUNTY $8,356

MICHIGAN WAYNE COUNTY $123

MICHIGAN WEXFORD COUNTY $4,312

MINNESOTA AITKIN COUNTY $123

MINNESOTA BELTRAMI COUNTY $4,631

MINNESOTA CASS COUNTY $24,151

MINNESOTA COOK COUNTY $9,314

MINNESOTA DAKOTA COUNTY $125

MINNESOTA HENNEPIN COUNTY $5

MINNESOTA HOUSTON COUNTY $345

MINNESOTA HUBBARD COUNTY $11

MINNESOTA ITASCA COUNTY $22,850

MINNESOTA LAC QUI PARLE COUNTY $34

MINNESOTA LAKE COUNTY $10,575

MINNESOTA PINE COUNTY $212

MINNESOTA ST LOUIS COUNTY $12,843

MINNESOTA TRAVERSE COUNTY $58

MINNESOTA WASHINGTON COUNTY $163

MISSISSIPPI ADAMS COUNTY $242

MISSISSIPPI AMITE COUNTY $523

MISSISSIPPI BOLIVAR COUNTY $622

MISSISSIPPI CLAIBORNE COUNTY $214

MISSISSIPPI CLAY COUNTY $350

MISSISSIPPI COAHOMA COUNTY $151

MISSISSIPPI COPIAH COUNTY $110

MISSISSIPPI DE SOTO COUNTY $1,826

MISSISSIPPI FRANKLIN COUNTY $1,410

MISSISSIPPI GRENADA COUNTY $4,749

MISSISSIPPI HARRISON COUNTY $2,263

MISSISSIPPI HUMPHREYS COUNTY $455

Kane County, Utah v. United States 13

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

MISSISSIPPI JONES COUNTY $1,008

MISSISSIPPI LAFAYETTE COUNTY $8,889

MISSISSIPPI LINCOLN COUNTY $114

MISSISSIPPI MONROE COUNTY $2,457

MISSISSIPPI MONTGOMERY COUNTY $8

MISSISSIPPI NESHOBA COUNTY $1,068

MISSISSIPPI NOXUBEE COUNTY $4

MISSISSIPPI PANOLA COUNTY $2,911

MISSISSIPPI PERRY COUNTY $2,384

MISSISSIPPI PIKE COUNTY $4

MISSISSIPPI SHARKEY COUNTY $5,300

MISSISSIPPI STONE COUNTY $644

MISSISSIPPI TATE COUNTY $2,015

MISSISSIPPI TIPPAH COUNTY $347

MISSISSIPPI TISHOMINGO COUNTY $2,823

MISSISSIPPI WARREN COUNTY $351

MISSISSIPPI WAYNE COUNTY $2,393

MISSISSIPPI WILKINSON COUNTY $329

MISSISSIPPI YALOBUSHA COUNTY $6,869

MISSISSIPPI YAZOO COUNTY $1,526

MISSOURI ANDREW COUNTY $10

MISSOURI ATCHISON COUNTY $640

MISSOURI BARRY COUNTY $4,419

MISSOURI BENTON COUNTY $5,971

MISSOURI BUTLER COUNTY $3,251

MISSOURI CAMDEN COUNTY $2

MISSOURI CARROLL COUNTY $91

MISSOURI CEDAR COUNTY $2,772

MISSOURI CHARITON COUNTY $50

MISSOURI CHRISTIAN COUNTY $3,842

MISSOURI CLINTON COUNTY $780

MISSOURI COLE COUNTY $10

MISSOURI CRAWFORD COUNTY $3,565

MISSOURI DADE COUNTY $2,692

MISSOURI DENT COUNTY $5,492

MISSOURI DUNKLIN COUNTY $70

MISSOURI FRANKLIN COUNTY $81

MISSOURI HENRY COUNTY $6,279

MISSOURI HOLT COUNTY $820

MISSOURI IRON COUNTY $5,946

Kane County, Utah v. United States 14

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

MISSOURI LAFAYETTE COUNTY $153

MISSOURI LEWIS COUNTY $82

MISSOURI MACON COUNTY $787

MISSOURI MADISON COUNTY $3,186

MISSOURI MARION COUNTY $231

MISSOURI MONROE COUNTY $3,885

MISSOURI MONTGOMERY COUNTY $57

MISSOURI NEWTON COUNTY $24

MISSOURI OREGON COUNTY $6,379

MISSOURI OZARK COUNTY $4,497

MISSOURI PHELPS COUNTY $4,616

MISSOURI PLATTE COUNTY $80

MISSOURI PULASKI COUNTY $2,869

MISSOURI RALLS COUNTY $1,570

MISSOURI REYNOLDS COUNTY $6,837

MISSOURI SALINE COUNTY $101

MISSOURI SHANNON COUNTY $7,372

MISSOURI ST CHARLES COUNTY $994

MISSOURI ST CLAIR COUNTY $4,233

MISSOURI ST FRANCOIS COUNTY $47

MISSOURI STE. GENEVIEVE COUNTY $777

MISSOURI STONE COUNTY $4,888

MISSOURI TEXAS COUNTY $2,417

MISSOURI WASHINGTON COUNTY $4,452

MISSOURI WAYNE COUNTY $9,349

MISSOURI WRIGHT COUNTY $437

MONTANA ANACONDA DEER LODGE  $17,332

MONTANA BEAVERHEAD COUNTY $29,957

MONTANA BIG HORN COUNTY $604

MONTANA BLAINE COUNTY $33,497

MONTANA BROADWATER COUNTY $23,789

MONTANA CARBON COUNTY $37,314

MONTANA CARTER COUNTY $8,203

MONTANA CASCADE COUNTY $18,599

MONTANA CHOUTEAU COUNTY $14,541

MONTANA CUSTER COUNTY $34,304

MONTANA DAWSON COUNTY $995

MONTANA FALLON COUNTY $1,693

MONTANA FERGUS COUNTY $47,687

MONTANA FLATHEAD COUNTY $99,438

Kane County, Utah v. United States 15

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

MONTANA GALLATIN COUNTY $65,343

MONTANA GARFIELD COUNTY $9,090

MONTANA GLACIER COUNTY $40,617

MONTANA GOLDEN VALLEY COUNTY $2,865

MONTANA GRANITE COUNTY $10,239

MONTANA HILL COUNTY $4,148

MONTANA JEFFERSON COUNTY $47,056

MONTANA JUDITH BASIN COUNTY $9,697

MONTANA LAKE COUNTY $17,229

MONTANA LEWIS & CLARK COUNTY $95,615

MONTANA LIBERTY COUNTY $3,088

MONTANA LINCOLN COUNTY $25,498

MONTANA MADISON COUNTY $31,906

MONTANA MCCONE COUNTY $10,694

MONTANA MEAGHER COUNTY $7,092

MONTANA MINERAL COUNTY $9,374

MONTANA MISSOULA COUNTY $67,425

MONTANA MUSSELSHELL COUNTY $7,167

MONTANA PARK COUNTY $51,931

MONTANA PHILLIPS COUNTY $20,111

MONTANA PONDERA COUNTY $8,978

MONTANA POWDER RIVER COUNTY $8,669

MONTANA POWELL COUNTY $21,045

MONTANA PRAIRIE COUNTY $6,269

MONTANA RAVALLI COUNTY $88,034

MONTANA RICHLAND COUNTY $792

MONTANA ROSEBUD COUNTY $4,757

MONTANA SANDERS COUNTY $13,394

MONTANA SHERIDAN COUNTY $25

MONTANA SILVER BOW CENSUS CITY $21,707

MONTANA STILLWATER COUNTY $16,736

MONTANA SWEET GRASS COUNTY $18,241

MONTANA TETON COUNTY $26,245

MONTANA TOOLE COUNTY $2,474

MONTANA VALLEY COUNTY $44,249

MONTANA WHEATLAND COUNTY $4,986

MONTANA YELLOWSTONE COUNTY $8,026

NEBRASKA BROWN COUNTY $61

NEBRASKA CHERRY COUNTY $11,739

NEBRASKA DAWES COUNTY $4,892

Kane County, Utah v. United States 16

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

NEBRASKA DOUGLAS COUNTY $313

NEBRASKA FRONTIER COUNTY $1,452

NEBRASKA HARLAN COUNTY $3,175

NEBRASKA HOLT COUNTY $29

NEBRASKA KNOX COUNTY $1,549

NEBRASKA LANCASTER COUNTY $772

NEBRASKA LOUP COUNTY $975

NEBRASKA NEMAHA COUNTY $356

NEBRASKA NUCKOLLS COUNTY $94

NEBRASKA OTOE COUNTY $188

NEBRASKA RED WILLOW COUNTY $133

NEBRASKA RICHARDSON COUNTY $20

NEBRASKA SHERIDAN COUNTY $14

NEBRASKA SIOUX COUNTY $8,930

NEBRASKA THOMAS COUNTY $2,922

NEBRASKA THURSTON COUNTY $46

NEVADA CHURCHILL COUNTY $88,554

NEVADA CLARK COUNTY $134,693

NEVADA DOUGLAS COUNTY $26,022

NEVADA ELKO COUNTY $139,453

NEVADA ESMERALDA COUNTY $5,792

NEVADA EUREKA COUNTY $14,336

NEVADA HUMBOLDT COUNTY $69,188

NEVADA LANDER COUNTY $39,319

NEVADA LINCOLN COUNTY $34,986

NEVADA LYON COUNTY $84,135

NEVADA NYE COUNTY $124,805

NEVADA PERSHING COUNTY $43,189

NEVADA WASHOE COUNTY $138,735

NEVADA WHITE PINE COUNTY $48,969

NEW HAMPSHIRE ALBANY TOWN $4,186

NEW HAMPSHIRE BARTLETT TOWN $3,167

NEW HAMPSHIRE BENTON TOWN $2,462

NEW HAMPSHIRE BETHLEHEM TOWN $3,176

NEW HAMPSHIRE CAMPTON TOWN $256

NEW HAMPSHIRE CARROLL TOWN $1,705

NEW HAMPSHIRE CHATHAM TOWN $2,357

NEW HAMPSHIRE COOS COUNTY $14,666

NEW HAMPSHIRE DUBLIN TOWN $23

NEW HAMPSHIRE EASTON TOWN $1,368

Kane County, Utah v. United States 17

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

NEW HAMPSHIRE FRANCONIA TOWN $2,712

NEW HAMPSHIRE GORHAM TOWN $591

NEW HAMPSHIRE GRAFTON COUNTY $4,996

NEW HAMPSHIRE HANOVER TOWN $243

NEW HAMPSHIRE HOPKINTON TOWN $280

NEW HAMPSHIRE JACKSON TOWN $3,250

NEW HAMPSHIRE LANDAFF TOWN $463

NEW HAMPSHIRE LINCOLN TOWN $7,699

NEW HAMPSHIRE MERRIMACK COUNTY $403

NEW HAMPSHIRE PIERMONT TOWN $241

NEW HAMPSHIRE RUMNEY TOWN $1,240

NEW HAMPSHIRE SHELBURNE TOWN $1,781

NEW HAMPSHIRE SURRY TOWN $176

NEW HAMPSHIRE TAMWORTH TOWN $24

NEW HAMPSHIRE THORNTON TOWN $1,594

NEW HAMPSHIRE WARREN TOWN $1,872

NEW HAMPSHIRE WATERVILLE VALLEY $1,735

NEW HAMPSHIRE WEARE TOWN $174

NEW HAMPSHIRE WEBSTER TOWN $83

NEW HAMPSHIRE WOODSTOCK TOWN $2,953

NEW JERSEY WARREN COUNTY $962

NEW MEXICO BERNALILLO COUNTY $8,074

NEW MEXICO CATRON COUNTY $25,036

NEW MEXICO CHAVES COUNTY $123,934

NEW MEXICO CIBOLA COUNTY $73,347

NEW MEXICO COLFAX COUNTY $6,431

NEW MEXICO DE BACA COUNTY $4,382

NEW MEXICO DONA ANA COUNTY $122,641

NEW MEXICO EDDY COUNTY $137,473

NEW MEXICO GRANT COUNTY $84,947

NEW MEXICO GUADALUPE COUNTY $6,428

NEW MEXICO HARDING COUNTY $4,786

NEW MEXICO HIDALGO COUNTY $30,108

NEW MEXICO LINCOLN COUNTY $69,178

NEW MEXICO LOS ALAMOS COUNTY $3,474

NEW MEXICO LUNA COUNTY $76,926

NEW MEXICO MCKINLEY COUNTY $36,757

NEW MEXICO MORA COUNTY $9,383

NEW MEXICO OTERO COUNTY $126,596

NEW MEXICO QUAY COUNTY $187

Kane County, Utah v. United States 18

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

NEW MEXICO RIO ARRIBA COUNTY $89,661

NEW MEXICO SAN JUAN COUNTY $88,989

NEW MEXICO SAN MIGUEL COUNTY $33,362

NEW MEXICO SANDOVAL COUNTY $90,478

NEW MEXICO SANTA FE COUNTY $28,249

NEW MEXICO SIERRA COUNTY $47,788

NEW MEXICO SOCORRO COUNTY $56,243

NEW MEXICO TAOS COUNTY $66,711

NEW MEXICO TORRANCE COUNTY $13,253

NEW MEXICO UNION COUNTY $6,084

NEW MEXICO VALENCIA COUNTY $3,213

NEW YORK BROOME COUNTY $301

NEW YORK CATTARAUGUS COUNTY $241

NEW YORK CORTLAND COUNTY $173

NEW YORK DUTCHESS COUNTY $537

NEW YORK NASSAU COUNTY $10

NEW YORK ORANGE COUNTY $285

NEW YORK PUTNAM COUNTY $101

NEW YORK SCHUYLER COUNTY $681

NEW YORK SENECA COUNTY $314

NEW YORK WASHINGTON COUNTY $8

NORTH CAROLINA ALLEGHANY COUNTY $606

NORTH CAROLINA ASHE COUNTY $202

NORTH CAROLINA AVERY COUNTY $3,196

NORTH CAROLINA BRUNSWICK COUNTY $149

NORTH CAROLINA BUNCOMBE COUNTY $3,321

NORTH CAROLINA BURKE COUNTY $5,224

NORTH CAROLINA CALDWELL COUNTY $4,877

NORTH CAROLINA CAMDEN COUNTY $27

NORTH CAROLINA CARTERET COUNTY $6,392

NORTH CAROLINA CHATHAM COUNTY $4,033

NORTH CAROLINA CHEROKEE COUNTY $9,105

NORTH CAROLINA CRAVEN COUNTY $7,015

NORTH CAROLINA CURRITUCK COUNTY $343

NORTH CAROLINA DARE COUNTY $2,179

NORTH CAROLINA DAVIDSON COUNTY $99

NORTH CAROLINA GRAHAM COUNTY $11,801

NORTH CAROLINA GRANVILLE COUNTY $911

NORTH CAROLINA HAYWOOD COUNTY $13,508

NORTH CAROLINA HENDERSON COUNTY $1,698

Kane County, Utah v. United States 19

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

NORTH CAROLINA HYDE COUNTY $270

NORTH CAROLINA JACKSON COUNTY $7,960

NORTH CAROLINA JONES COUNTY $4,044

NORTH CAROLINA MACON COUNTY $13,664

NORTH CAROLINA MCDOWELL COUNTY $6,184

NORTH CAROLINA MITCHELL COUNTY $2,016

NORTH CAROLINA SURRY COUNTY $101

NORTH CAROLINA SWAIN COUNTY $24,945

NORTH CAROLINA TRANSYLVANIA COUNTY $8,569

NORTH CAROLINA VANCE COUNTY $2,286

NORTH CAROLINA WARREN COUNTY $188

NORTH CAROLINA YANCEY COUNTY $4,022

NORTH DAKOTA ADAMS COUNTY $4

NORTH DAKOTA BILLINGS COUNTY $4,819

NORTH DAKOTA BOWMAN COUNTY $578

NORTH DAKOTA BURLEIGH COUNTY $1,480

NORTH DAKOTA CAVALIER COUNTY $175

NORTH DAKOTA DIVIDE COUNTY $21

NORTH DAKOTA DUNN COUNTY $1,077

NORTH DAKOTA EDDY COUNTY $63

NORTH DAKOTA EMMONS COUNTY $3,269

NORTH DAKOTA GOLDEN VALLEY COUNTY $1,278

NORTH DAKOTA GRAND FORKS COUNTY $121

NORTH DAKOTA LOGAN COUNTY $84

NORTH DAKOTA MCHENRY COUNTY $270

NORTH DAKOTA MCINTOSH COUNTY $46

NORTH DAKOTA MCKENZIE COUNTY $8,554

NORTH DAKOTA MCLEAN COUNTY $16,069

NORTH DAKOTA PIERCE COUNTY $306

NORTH DAKOTA RANSOM COUNTY $4,155

NORTH DAKOTA RENVILLE COUNTY $24

NORTH DAKOTA RICHLAND COUNTY $2,757

NORTH DAKOTA SHERIDAN COUNTY $3,027

NORTH DAKOTA SIOUX COUNTY $3,415

NORTH DAKOTA SLOPE COUNTY $1,982

NORTH DAKOTA STUTSMAN COUNTY $966

NORTH DAKOTA WILLIAMS COUNTY $717

OHIO ASHLAND COUNTY $27

OHIO ATHENS COUNTY $677

OHIO BROWN COUNTY $8

Kane County, Utah v. United States 20

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

OHIO CARROLL COUNTY $21

OHIO CLARK COUNTY $440

OHIO CLERMONT COUNTY $1,104

OHIO DELAWARE COUNTY $1,502

OHIO GALLIA COUNTY $895

OHIO GREENE COUNTY $134

OHIO HAMILTON COUNTY $138

OHIO HIGHLAND COUNTY $741

OHIO JACKSON COUNTY $56

OHIO KNOX COUNTY $125

OHIO LAWRENCE COUNTY $7,032

OHIO LICKING COUNTY $125

OHIO MAHONING COUNTY $171

OHIO MARION COUNTY $151

OHIO MONROE COUNTY $1,010

OHIO MORROW COUNTY $31

OHIO MUSKINGUM COUNTY $708

OHIO PERRY COUNTY $432

OHIO PORTAGE COUNTY $1,030

OHIO ROSS COUNTY $223

OHIO SCIOTO COUNTY $427

OHIO STARK COUNTY $227

OHIO SUMMIT COUNTY $1,337

OHIO TUSCARAWAS COUNTY $91

OHIO VINTON COUNTY $28

OHIO WARREN COUNTY $446

OHIO WASHINGTON COUNTY $3,184

OKLAHOMA ALFALFA COUNTY $3,171

OKLAHOMA ATOKA COUNTY $3,157

OKLAHOMA BLAINE COUNTY $999

OKLAHOMA CHEROKEE COUNTY $3,559

OKLAHOMA CHOCTAW COUNTY $3,499

OKLAHOMA CIMARRON COUNTY $1,625

OKLAHOMA CLEVELAND COUNTY $1,333

OKLAHOMA COMANCHE COUNTY $5,698

OKLAHOMA COTTON COUNTY $513

OKLAHOMA CREEK COUNTY $2,478

OKLAHOMA CUSTER COUNTY $1,583

OKLAHOMA ELLIS COUNTY $10

OKLAHOMA HASKELL COUNTY $3,474

Kane County, Utah v. United States 21

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

OKLAHOMA JOHNSTON COUNTY $2,838

OKLAHOMA KAY COUNTY $4,042

OKLAHOMA LATIMER COUNTY $665

OKLAHOMA LE FLORE COUNTY $9,859

OKLAHOMA LOVE COUNTY $1,891

OKLAHOMA MARSHALL COUNTY $6,150

OKLAHOMA MAYES COUNTY $2,130

OKLAHOMA MCINTOSH COUNTY $8,480

OKLAHOMA MUSKOGEE COUNTY $2,337

OKLAHOMA NOWATA COUNTY $2,248

OKLAHOMA OKLAHOMA COUNTY $564

OKLAHOMA OKMULGEE COUNTY $438

OKLAHOMA OSAGE COUNTY $6,785

OKLAHOMA PAWNEE COUNTY $1,736

OKLAHOMA PITTSBURG COUNTY $6,346

OKLAHOMA PUSHMATAHA COUNTY $2,678

OKLAHOMA ROGER MILLS COUNTY $452

OKLAHOMA ROGERS COUNTY $3,246

OKLAHOMA SEQUOYAH COUNTY $3,329

OKLAHOMA STEPHENS COUNTY $630

OKLAHOMA TEXAS COUNTY $1,381

OKLAHOMA TULSA COUNTY $307

OKLAHOMA WAGONER COUNTY $4,923

OKLAHOMA WASHINGTON COUNTY $1,410

OKLAHOMA WOODS COUNTY $6

OKLAHOMA WOODWARD COUNTY $847

OREGON BAKER COUNTY $35,220

OREGON BENTON COUNTY $4,401

OREGON CLACKAMAS COUNTY $26,573

OREGON CLATSOP COUNTY $157

OREGON COLUMBIA COUNTY $1,136

OREGON COOS COUNTY $17,462

OREGON CROOK COUNTY $30,833

OREGON CURRY COUNTY $10,054

OREGON DESCHUTES COUNTY $80,255

OREGON DOUGLAS COUNTY $24,566

OREGON GILLIAM COUNTY $3,586

OREGON GRANT COUNTY $25,789

OREGON HARNEY COUNTY $43,189

OREGON HOOD RIVER COUNTY $3,010

Kane County, Utah v. United States 22

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

OREGON JACKSON COUNTY $32,287

OREGON JEFFERSON COUNTY $15,497

OREGON JOSEPHINE COUNTY $28,965

OREGON KLAMATH COUNTY $32,603

OREGON LAKE COUNTY $45,809

OREGON LANE COUNTY $25,465

OREGON LINCOLN COUNTY $2,821

OREGON LINN COUNTY $8,198

OREGON MALHEUR COUNTY $96,915

OREGON MARION COUNTY $3,366

OREGON MORROW COUNTY $11,154

OREGON MULTNOMAH COUNTY $1,304

OREGON POLK COUNTY $4,201

OREGON SHERMAN COUNTY $5,531

OREGON TILLAMOOK COUNTY $1,993

OREGON UMATILLA COUNTY $41,372

OREGON UNION COUNTY $39,024

OREGON WALLOWA COUNTY $17,095

OREGON WASCO COUNTY $3,886

OREGON WHEELER COUNTY $4,406

OREGON YAMHILL COUNTY $853

PENNSYLVANIA ADAMS COUNTY $504

PENNSYLVANIA ALLEGHENY COUNTY $6

PENNSYLVANIA ARMSTRONG COUNTY $366

PENNSYLVANIA BERKS COUNTY $787

PENNSYLVANIA BLAIR COUNTY $79

PENNSYLVANIA CAMBRIA COUNTY $68

PENNSYLVANIA CARBON COUNTY $538

PENNSYLVANIA CENTRE COUNTY $784

PENNSYLVANIA CRAWFORD COUNTY $179

PENNSYLVANIA CUMBERLAND COUNTY $365

PENNSYLVANIA ELK COUNTY $6,672

PENNSYLVANIA FOREST COUNTY $1,789

PENNSYLVANIA FRANKLIN COUNTY $74

PENNSYLVANIA GREENE COUNTY $6

PENNSYLVANIA HUNTINGDON COUNTY $2,835

PENNSYLVANIA INDIANA COUNTY $713

PENNSYLVANIA LEBANON COUNTY $92

PENNSYLVANIA LEHIGH COUNTY $41

PENNSYLVANIA LUZERNE COUNTY $120

Kane County, Utah v. United States 23

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

PENNSYLVANIA MCKEAN COUNTY $8,057

PENNSYLVANIA MONROE COUNTY $842

PENNSYLVANIA NORTHAMPTON COUNTY $178

PENNSYLVANIA SOMERSET COUNTY $328

PENNSYLVANIA SUSQUEHANNA COUNTY $53

PENNSYLVANIA TIOGA COUNTY $958

PENNSYLVANIA WARREN COUNTY $8,818

PENNSYLVANIA WESTMORELAND COUNTY $609

SOUTH CAROLINA ANDERSON COUNTY $3,398

SOUTH CAROLINA BERKELEY COUNTY $6,840

SOUTH CAROLINA CHESTER COUNTY $186

SOUTH CAROLINA EDGEFIELD COUNTY $471

SOUTH CAROLINA GEORGETOWN COUNTY $28

SOUTH CAROLINA GREENWOOD COUNTY $174

SOUTH CAROLINA JASPER COUNTY $51

SOUTH CAROLINA LAURENS COUNTY $304

SOUTH CAROLINA MCCORMICK COUNTY $1,344

SOUTH CAROLINA OCONEE COUNTY $1,981

SOUTH CAROLINA PICKENS COUNTY $423

SOUTH CAROLINA YORK COUNTY $262

SOUTH DAKOTA BEADLE COUNTY $29

SOUTH DAKOTA BUFFALO COUNTY $1,232

SOUTH DAKOTA BUTTE COUNTY $16,638

SOUTH DAKOTA CHARLES MIX COUNTY $2,119

SOUTH DAKOTA CORSON COUNTY $7,373

SOUTH DAKOTA CUSTER COUNTY $30,203

SOUTH DAKOTA DEWEY COUNTY $8,172

SOUTH DAKOTA FALL RIVER COUNTY $28,005

SOUTH DAKOTA GREGORY COUNTY $1,847

SOUTH DAKOTA HARDING COUNTY $7,713

SOUTH DAKOTA HUGHES COUNTY $3,421

SOUTH DAKOTA JACKSON COUNTY $11,276

SOUTH DAKOTA JERAULD COUNTY $4

SOUTH DAKOTA JONES COUNTY $2,038

SOUTH DAKOTA LAWRENCE COUNTY $19,378

SOUTH DAKOTA LYMAN COUNTY $9,423

SOUTH DAKOTA MEADE COUNTY $7,359

SOUTH DAKOTA PENNINGTON COUNTY $60,166

SOUTH DAKOTA PERKINS COUNTY $14,850

SOUTH DAKOTA POTTER COUNTY $1,356

Kane County, Utah v. United States 24

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

SOUTH DAKOTA ROBERTS COUNTY $57

SOUTH DAKOTA SHANNON COUNTY $196

SOUTH DAKOTA STANLEY COUNTY $9,693

SOUTH DAKOTA SULLY COUNTY $3,139

SOUTH DAKOTA WALWORTH COUNTY $1,708

SOUTH DAKOTA ZIEBACH COUNTY $180

TENNESSEE BLOUNT COUNTY $10,089

TENNESSEE CARTER COUNTY $3,498

TENNESSEE CLAIBORNE COUNTY $395

TENNESSEE CLAY COUNTY $2,837

TENNESSEE DE KALB COUNTY $3,661

TENNESSEE FENTRESS COUNTY $2,631

TENNESSEE GREENE COUNTY $2,288

TENNESSEE HARDIN COUNTY $488

TENNESSEE LEWIS COUNTY $325

TENNESSEE MAURY COUNTY $15

TENNESSEE MCMINN COUNTY $186

TENNESSEE NASHVILLE‐DAVIDS $1,817

TENNESSEE OVERTON COUNTY $241

TENNESSEE PUTNAM COUNTY $224

TENNESSEE RUTHERFORD COUNTY $1,723

TENNESSEE SEVIER COUNTY $12,885

TENNESSEE STEWART COUNTY $6,712

TENNESSEE SULLIVAN COUNTY $2,361

TENNESSEE TIPTON COUNTY $12

TENNESSEE TROUSDALE COUNTY $316

TENNESSEE UNICOI COUNTY $3,125

TENNESSEE WASHINGTON COUNTY $1,051

TENNESSEE WEAKLEY COUNTY $10

TEXAS ANGELINA COUNTY $6,011

TEXAS ARANSAS COUNTY $84

TEXAS BELL COUNTY $4,074

TEXAS BEXAR COUNTY $26

TEXAS BLANCO COUNTY $10

TEXAS BOWIE COUNTY $5,674

TEXAS BREWSTER COUNTY $48,089

TEXAS BURLESON COUNTY $1,322

TEXAS CALHOUN COUNTY $104

TEXAS CAMP COUNTY $106

TEXAS CASS COUNTY $3,594

Kane County, Utah v. United States 25

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

TEXAS CHAMBERS COUNTY $1,541

TEXAS COLLIN COUNTY $3,880

TEXAS COMANCHE COUNTY $936

TEXAS COOKE COUNTY $2,831

TEXAS CORYELL COUNTY $105

TEXAS CULBERSON COUNTY $6,222

TEXAS DALLAM COUNTY $8,028

TEXAS DALLAS COUNTY $1,006

TEXAS DELTA COUNTY $2,928

TEXAS DENTON COUNTY $8,188

TEXAS FANNIN COUNTY $1,718

TEXAS FORT BEND COUNTY $152

TEXAS GRAY COUNTY $88

TEXAS GRAYSON COUNTY $5,951

TEXAS HARDIN COUNTY $5,768

TEXAS HARRIS COUNTY $2,573

TEXAS HILL COUNTY $4,188

TEXAS HOPKINS COUNTY $1,353

TEXAS HOUSTON COUNTY $1,369

TEXAS HUDSPETH COUNTY $2,823

TEXAS HUTCHINSON COUNTY $1,058

TEXAS JASPER COUNTY $4,675

TEXAS JEFFERSON COUNTY $698

TEXAS KENEDY COUNTY $2,846

TEXAS LEE COUNTY $720

TEXAS MCLENNAN COUNTY $1,233

TEXAS MCMULLEN COUNTY $1,879

TEXAS MOORE COUNTY $1,158

TEXAS NACOGDOCHES COUNTY $2,155

TEXAS POLK COUNTY $1,981

TEXAS POTTER COUNTY $3,729

TEXAS SAN AUGUSTINE COUNTY $4,984

TEXAS SAN PATRICIO COUNTY $4

TEXAS SHELBY COUNTY $875

TEXAS TOM GREEN COUNTY $2,775

TEXAS TYLER COUNTY $2,502

TEXAS VAL VERDE COUNTY $5,946

TEXAS WALKER COUNTY $917

TEXAS WISE COUNTY $292

UTAH BEAVER COUNTY $38,735

Kane County, Utah v. United States 26

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

UTAH BOX ELDER COUNTY $124,669

UTAH CACHE COUNTY $28,265

UTAH CARBON COUNTY $44,657

UTAH DAGGETT COUNTY $5,294

UTAH DAVIS COUNTY $3,289

UTAH DUCHESNE COUNTY $77,776

UTAH EMERY COUNTY $51,414

UTAH GARFIELD COUNTY $34,986

UTAH GRAND COUNTY $46,780

UTAH IRON COUNTY $128,952

UTAH JUAB COUNTY $48,173

UTAH KANE COUNTY $43,189

UTAH MILLARD COUNTY $57,894

UTAH MORGAN COUNTY $1,427

UTAH PIUTE COUNTY $9,596

UTAH RICH COUNTY $16,033

UTAH SALT LAKE COUNTY $8,908

UTAH SAN JUAN COUNTY $60,409

UTAH SANPETE COUNTY $53,337

UTAH SEVIER COUNTY $77,296

UTAH SUMMIT COUNTY $55,256

UTAH TOOELE COUNTY $139,954

UTAH UINTAH COUNTY $119,675

UTAH UTAH COUNTY $69,240

UTAH WASATCH COUNTY $46,355

UTAH WASHINGTON COUNTY $117,883

UTAH WAYNE COUNTY $19,132

UTAH WEBER COUNTY $5,414

VERMONT BRIDGEWATER TOWN $126

VERMONT BRISTOL TOWN $583

VERMONT CHITTENDEN TOWN $3,057

VERMONT DORSET TOWN $580

VERMONT DOVER TOWN $531

VERMONT GOSHEN TOWN $796

VERMONT GRANVILLE TOWN $1,528

VERMONT HANCOCK TOWN $2,063

VERMONT LEICESTER TOWN $281

VERMONT LINCOLN TOWN $1,127

VERMONT LONDONDERRY TOWN $72

VERMONT MANCHESTER TOWN $559

Kane County, Utah v. United States 27

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

VERMONT MIDDLEBURY TOWN $324

VERMONT MOUNT TABOR TOWN $1,791

VERMONT NORWICH TOWN $69

VERMONT PERU TOWN $1,774

VERMONT POMFRET TOWN $133

VERMONT POWNAL TOWN $426

VERMONT READSBORO TOWN $958

VERMONT RIPTON TOWN $2,301

VERMONT ROCHESTER TOWN $1,232

VERMONT RUTLAND COUNTY $263

VERMONT SALISBURY TOWN $393

VERMONT SHAFTSBURY TOWN $200

VERMONT STAMFORD TOWN $1,233

VERMONT STRATTON TOWN $1,487

VERMONT SUNDERLAND TOWN $2,265

VERMONT TOWNSHEND TOWN $104

VERMONT WARREN TOWN $732

VERMONT WEATHERSFIELD TOWN $114

VERMONT WESTON TOWN $937

VERMONT WILMINGTON TOWN $171

VERMONT WINDHAM COUNTY $728

VERMONT WOODFORD TOWN $2,658

VIRGINIA ACCOMACK COUNTY $1,086

VIRGINIA ALBEMARLE COUNTY $1,530

VIRGINIA ALLEGHANY COUNTY $9,554

VIRGINIA AMHERST COUNTY $2,123

VIRGINIA APPOMATTOX COUNTY $176

VIRGINIA AUGUSTA COUNTY $14,792

VIRGINIA BATH COUNTY $13,110

VIRGINIA BEDFORD COUNTY $2,206

VIRGINIA BLAND COUNTY $4,788

VIRGINIA BOTETOURT COUNTY $6,786

VIRGINIA CARROLL COUNTY $757

VIRGINIA CHESAPEAKE CITY $261

VIRGINIA CRAIG COUNTY $7,186

VIRGINIA DICKENSON COUNTY $1,079

VIRGINIA DINWIDDIE COUNTY $35

VIRGINIA FAIRFAX COUNTY $248

VIRGINIA FAUQUIER COUNTY $108

VIRGINIA FLOYD COUNTY $417

Kane County, Utah v. United States 28

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

VIRGINIA FRANKLIN COUNTY $734

VIRGINIA FREDERICK COUNTY $212

VIRGINIA FREDERICKSBURG $22

VIRGINIA GILES COUNTY $5,353

VIRGINIA GLOUCESTER COUNTY $1

VIRGINIA HIGHLAND COUNTY $3,540

VIRGINIA JAMES CITY COUNTY $301

VIRGINIA LEE COUNTY $702

VIRGINIA LOUDOUN COUNTY $128

VIRGINIA MADISON COUNTY $3,436

VIRGINIA MECKLENBURG COUNTY $5,494

VIRGINIA MONTGOMERY COUNTY $932

VIRGINIA NELSON COUNTY $2,408

VIRGINIA NORTHAMPTON COUNTY $4

VIRGINIA PAGE COUNTY $5,715

VIRGINIA PATRICK COUNTY $816

VIRGINIA PRINCE GEORGE COUNTY $53

VIRGINIA PRINCE WILLIAM COUNTY $2,020

VIRGINIA RAPPAHANNOCK COUNTY $3,297

VIRGINIA ROCKBRIDGE COUNTY $3,964

VIRGINIA ROCKINGHAM COUNTY $17,175

VIRGINIA SCOTT COUNTY $1,414

VIRGINIA SHENANDOAH COUNTY $7,127

VIRGINIA SMYTH COUNTY $4,242

VIRGINIA SPOTSYLVANIA COUNTY $626

VIRGINIA TAZEWELL COUNTY $654

VIRGINIA WARREN COUNTY $2,025

VIRGINIA WASHINGTON COUNTY $1,478

VIRGINIA YORK COUNTY $411

WASHINGTON ADAMS COUNTY $2,170

WASHINGTON ASOTIN COUNTY $5,926

WASHINGTON BENTON COUNTY $4,275

WASHINGTON CHELAN COUNTY $108,565

WASHINGTON CLALLAM COUNTY $37,694

WASHINGTON COLUMBIA COUNTY $13,831

WASHINGTON DOUGLAS COUNTY $6,103

WASHINGTON FERRY COUNTY $26,428

WASHINGTON FRANKLIN COUNTY $6,626

WASHINGTON GARFIELD COUNTY $8,152

WASHINGTON GRANT COUNTY $29,017

Kane County, Utah v. United States 29

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

WASHINGTON GRAYS HARBOR COUNTY $7,765

WASHINGTON ISLAND COUNTY $77

WASHINGTON JEFFERSON COUNTY $55,971

WASHINGTON KING COUNTY $30,498

WASHINGTON KITTITAS COUNTY $39,797

WASHINGTON KLICKITAT COUNTY $4,157

WASHINGTON LEWIS COUNTY $8,721

WASHINGTON LINCOLN COUNTY $9,259

WASHINGTON MASON COUNTY $9,186

WASHINGTON OKANOGAN COUNTY $95,716

WASHINGTON PACIFIC COUNTY $268

WASHINGTON PEND OREILLE COUNTY $37,946

WASHINGTON PIERCE COUNTY $30,303

WASHINGTON SKAGIT COUNTY $43,447

WASHINGTON SKAMANIA COUNTY $12,285

WASHINGTON SNOHOMISH COUNTY $50,801

WASHINGTON SPOKANE COUNTY $212

WASHINGTON STEVENS COUNTY $20,730

WASHINGTON THURSTON COUNTY $40

WASHINGTON WALLA WALLA COUNTY $1,708

WASHINGTON WHATCOM COUNTY $70,030

WASHINGTON WHITMAN COUNTY $2,226

WASHINGTON YAKIMA COUNTY $25,311

WEST VIRGINIA BRAXTON COUNTY $2,721

WEST VIRGINIA CABELL COUNTY $233

WEST VIRGINIA FAYETTE COUNTY $3,757

WEST VIRGINIA GRANT COUNTY $1,509

WEST VIRGINIA GREENBRIER COUNTY $11,215

WEST VIRGINIA HARDY COUNTY $5,351

WEST VIRGINIA JEFFERSON COUNTY $267

WEST VIRGINIA KANAWHA COUNTY $34

WEST VIRGINIA LEWIS COUNTY $2,119

WEST VIRGINIA MINERAL COUNTY $366

WEST VIRGINIA MINGO COUNTY $366

WEST VIRGINIA MONONGALIA COUNTY $10

WEST VIRGINIA MONROE COUNTY $2,183

WEST VIRGINIA NICHOLAS COUNTY $3,799

WEST VIRGINIA PENDLETON COUNTY $9,736

WEST VIRGINIA POCAHONTAS COUNTY $32,273

WEST VIRGINIA PRESTON COUNTY $408

Kane County, Utah v. United States 30

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List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

WEST VIRGINIA RANDOLPH COUNTY $21,068

WEST VIRGINIA SUMMERS COUNTY $2,464

WEST VIRGINIA TUCKER COUNTY $10,568

WEST VIRGINIA WAYNE COUNTY $3,738

WEST VIRGINIA WEBSTER COUNTY $6,832

WEST VIRGINIA WYOMING COUNTY $1,605

WISCONSIN ADAMS COUNTY $18

WISCONSIN ASHLAND COUNTY $18,736

WISCONSIN BAYFIELD COUNTY $22,416

WISCONSIN BUFFALO COUNTY $634

WISCONSIN CHIPPEWA COUNTY $4

WISCONSIN CLARK COUNTY $4

WISCONSIN COLUMBIA COUNTY $33

WISCONSIN CRAWFORD COUNTY $134

WISCONSIN DOUGLAS COUNTY $138

WISCONSIN DUNN COUNTY $11

WISCONSIN FLORENCE COUNTY $5,687

WISCONSIN FOREST COUNTY $30,168

WISCONSIN GRANT COUNTY $856

WISCONSIN IOWA COUNTY $27

WISCONSIN JACKSON COUNTY $2

WISCONSIN LANGLADE COUNTY $2,855

WISCONSIN MARINETTE COUNTY $12

WISCONSIN MONROE COUNTY $5,546

WISCONSIN OCONTO COUNTY $10,782

WISCONSIN ONEIDA COUNTY $986

WISCONSIN PORTAGE COUNTY $3

WISCONSIN PRICE COUNTY $12,957

WISCONSIN RUSK COUNTY $6

WISCONSIN SAUK COUNTY $10

WISCONSIN SAWYER COUNTY $11,998

WISCONSIN TAYLOR COUNTY $5,874

WISCONSIN TREMPEALEAU COUNTY $34

WISCONSIN VERNON COUNTY $642

WISCONSIN VILAS COUNTY $4,388

WYOMING CAMPBELL COUNTY $27,898

WYOMING CARBON COUNTY $53,825

WYOMING CONVERSE COUNTY $27,787

WYOMING CROOK COUNTY $28,943

WYOMING FREMONT COUNTY $104,993

Kane County, Utah v. United States 31

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 32 of 33

Page 33: EXHIBIT C - Smith Currie€¦ · ALASKA KETCHIKAN GATEWAY ... Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 4 of 33. List of Local Governments that have Opted into the

List of Local Governments that have Opted into the Litigation with 

Total Amounts of Underpayment in FY 2015 and 2016

State Unit of GovernmentTotal underpayment  

2015‐2017

WYOMING GOSHEN COUNTY $2,835

WYOMING HOT SPRINGS COUNTY $32,733

WYOMING JOHNSON COUNTY $40,171

WYOMING LARAMIE COUNTY $987

WYOMING LINCOLN COUNTY $52,144

WYOMING NIOBRARA COUNTY $12,946

WYOMING PARK COUNTY $74,448

WYOMING PLATTE COUNTY $11,024

WYOMING SHERIDAN COUNTY $38,816

WYOMING SUBLETTE COUNTY $36,079

WYOMING SWEETWATER COUNTY $133,219

WYOMING TETON COUNTY $75,299

WYOMING UINTA COUNTY $58,068

WYOMING WASHAKIE COUNTY $44,929

WYOMING WESTON COUNTY $15,275

TOTAL: $17,221,745

Kane County, Utah v. United States 32

Case 1:17-cv-00739-EDK Document 47-4 Filed 09/27/18 Page 33 of 33