(A) The policy of the county is to only waive, negotiate, or settle penalties on delinquent property taxes in limited circumstances. Therefore, the County Treasurer and the County Auditor will only consider waiving, negotiating, or settling penalties on delinquent property taxes if all the following conditions are met.
(1) The County Assessor, Auditor, and Treasurer have agreed to the waiver, negotiation, or settlement (hereinafter referred to as the “settlement”).
(2) The penalties being waived, negotiated, or settled within the settlement are associated with parcels (the “property”) for which the owner (the “owner”) of the parcels has appealed the assessed value determined by the County Assessor to the County Property Tax Board of Appeals.
(3) The appeal of the property tax assessments for the property has not been resolved prior to when the property taxes on the property are first due for the property tax assessments under appeal.
(4) The settlement is executed, in writing, between the County Assessor, Auditor, Treasurer, and the owner.
(5) A copy of the executed settlement is provided to the owner or the owner’s authorized representative.
(B) The County Auditor will ensure that the settlement is documented in accordance with any requirements provided by the State Department of Local Government Finance, and will provide all documentation related to the settlement to the State Board of Accounts upon request.
(Council Res. 2021-02, passed 3-15-2021)