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Commissioners table decision on $10,000 tax‑penalty refund; county counsel to research authority
Summary
A taxpayer sought waiver/refund of roughly $10,000 in penalties tied to unpaid 2020 taxes that the taxpayer says were escrowed and should have been paid by a mortgage company; commissioners tabled the matter for further legal research until Oct. 21.
The Osage County Board of County Commissioners tabled consideration Oct. 14 of a request to refund or waive about $10,000 in penalties that accrued on unpaid 2020 property taxes.
The taxpayer told commissioners the mortgage company had escrowed the tax payment at refinancing in 2020 but failed to pay the county. The applicant later paid the principal and interest after discovering the unpaid 2020 obligation in December 2024 and asked the county to waive the county‑imposed penalties. Staff reported the fees and penalties are county assessments tied to delinquency and that the county cannot waive taxes themselves; the legal question was whether the county has authority to waive penalties and interest in this factual circumstance.
County legal counsel reviewed statutory context during the meeting, citing KSA 79‑2004 and related case law that discusses accrual of interest on delinquent real property taxes and limits on waiver authority. Counsel said the legislature and courts have required delinquent taxpayers to pay statutory interest even when notice issues exist, and that the county's clear authority to waive penalty in the specific factual pattern is uncertain. Counsel said he would continue research and seek additional authorities; BOTA (the Board of Tax Appeals) had returned the case to the county without definitive guidance, according to staff.
The board voted to table the request to Oct. 21 to allow legal research and to provide the taxpayer a short, bland synopsis reiterating the county's review and the later decision date. Counsel recommended the county avoid issuing legal advice in written form but offered to prepare a neutral synopsis of the procedural posture for the taxpayer to use in pursuing other remedies if desired.
No refund or waiver was granted at the meeting.
