Citing a state statute on late tax payment penalties, Dent County commissioners denied a request for a waiver of $314 in late fees at their meeting May 18.
Prosecutor Andrew Curley, on the advice of the collector, submitted a written request to the commission for the waiver after he received a delinquent notice from the collector’s office in May on his personal property and real estate taxes.
In the request, Curley said he believed he mailed the tax check in December, but it was never received by the collector. The check is still outstanding on his bank account, he said. By law, only the commission can waive the late fees.
Commissioners discussed the request early in their Monday meeting, but took no action pending a meeting with Curley. At that meeting, they voted to waive penalties back to January, but later rescinded that vote after reviewing state statutes in a discussion with collector Shannon VanKirk.
According to Section 52.240, penalties and interest cannot be charged only “when there is clear and convincing evidence that the county made an error or omission in determining taxes owed by the taxpayer.” The statute also allows for a written request for a refund by a taxpayer claiming an error was made.
Commissioners said no error was made by the county in this case, and the penalties and interest could not be refunded. If the missing tax check arrives by mail, a refund of all penalties and fees will be issued.