Valley County approves treasurer's pooled-cash report, orders certification of delinquent mobile-home fees to property tax rolls

Valley County commissioners on Oct. 15 approved the quarterly pooled-cash statement from County Treasurer Joanna DeFork, authorized the certification of multiple special fees to property tax bills and granted a tax cancellation for a mobile home that burned in 2023.

DeFork told commissioners the county’s new Tyler financial software had trouble producing the pooled-cash report for several months but staff and the vendor resolved the issue. She said staff reviewed and reconfigured about 17,000 account records so the system could produce a balanced pooled-cash report. "I, Joanna DeFork, County Treasurer, do hereby certify that the above is true and correct," DeFork said, describing a signature page she prepared to mirror the old report.

The quarterly pooled-cash report lists each county fund’s claim on cash, the county’s bank-account balances and a pass-through account labeled "due to other funds." DeFork said the report reconciles those three measures and that the versions produced each month since the software change have balanced to zero. Commissioners moved and seconded approval of the quarterly treasurer’s report; the motion carried.

Why it matters: the pooled-cash report is the main internal control showing whether the county’s accounting balances to bank cash. Restoring automated, auditable reporting after software conversion reduces staff time and the risk of reporting errors.

Commissioners also approved a request to create a new "special" in the tax system to allow delinquent mobile-home personal property taxes to be certified to the associated real-property tax bills when the mobile home and the land have the same owner. DeFork said the county has 22 delinquent mobile-home accounts this cycle (23 including the cancellation considered separately): 11 where the mobile home and the land share the same owner and 11 where they do not. She said certifying those same-name accounts to the land is likely to increase collection because land taxes are more often paid through mortgage escrow and tax deed sales attract more interest than mobile-home auctions.

The treasurer asked the commission to certify the 11 same-name mobile-home delinquencies as a group; she said the total for those items to be added to real-property parcels for 2025 is about $2,500. She also asked permission to create the special in the software so the transfers can be performed; commissioners approved that request.

Separately, DeFork presented a tax-cancellation request (listed in the packet as 25-01) for parcel MH00135000007A, a mobile home in the Mason Joyce Casper Trust name. DeFork said the mobile home burned in 2023 and the only unpaid tax on the MH parcel is $15; the assessor’s office later removed the structure from the rolls but the title remained in the prior name. DeFork said sending the $15 to the sheriff for collection would impose a $20 sheriff fee and staff time and was unlikely to succeed because the titled owner no longer owns property in Valley County. Commissioners approved the tax cancellation for the $15 balance.

Votes at a glance - Approve quarterly treasurer’s pooled-cash report: motion moved and seconded; outcome: approved. - Approve creation of a new special to certify delinquent mobile-home personal property taxes to associated real-property tax bills (11 same-name parcels; total approx. $2,500): motion moved and seconded; outcome: approved. - Approve tax cancellation request 25-01, parcel MH00135000007A (Mason Joyce Casper Trust), $15: motion moved and seconded; outcome: approved. - Approve certification list of special fees to be placed on property tax bills (Idaho Department of Lands forest charges; Jug Handle LID; Lake Fork and Roseberry irrigation districts; Southern Valley County Recreation District; commercial and residential solid-waste fees; Northlake and Payette Lakes sewer and water fees; delinquent deferred/yield timber taxes): motion moved and seconded; outcome: approved.

Supporting details and context: DeFork told commissioners the county continues to use a combination of short- and long-term investments; the LGIP balance was about $10,000,000 on the report date and the county uses Multibank Securities accounts for longer-term investments. She said January and July are the months when property-tax collections spike and the county typically moves money into the Local Government Investment Pool (LGIP) around those dates. DeFork also noted the county administers collection of various third-party fees (sewer, irrigation, recreation districts) for those districts and that the Idaho Department of Lands reconciliation process can require back-and-forth adjustments each year.

Clarifying details - Accounts touched during software fix: ~17,000. - Mobile-home accounts discussed: 22 delinquent mobile-home parcels plus the single cancellation item (count referenced by DeFork); of those, 11 same-name mobile-home parcels were proposed to be certified to the corresponding real-property tax bills. - Cancellation request: parcel MH00135000007A; unpaid mobile-home tax: $15; structure burned in 2023; title still under prior owner. - Total to be certified to real-property parcels for mobile-home delinquencies (2025): about $2,500. - LGIP balance (as of report date): about $10,000,000 (DeFork’s description). - Southern Valley County Recreation District household rate this year: $104.48 (as provided by DeFork). - A subset of Tamarac parcels: roughly $120,000 of a listed $144,000 total is for three parcels that repeatedly appear on the tax-deed list.

Speakers - Joanna DeFork, County Treasurer (government) - Dustin Miller, Clerk (government) - Commissioner, Valley County Board of Commissioners (government; unnamed in transcript)

Authorities - {"type":"statute","name":"Idaho state code","citation":"Idaho state code (general reference)","referenced_by":["certify mobile-home taxes to property","special fee authority"]} - {"type":"statute","name":"Idaho Code 74-206(1)(c)","citation":"Idaho Code 74-206(1)(c)","referenced_by":["motion to enter executive session"]} - {"type":"other","name":"Idaho Department of Lands forest charges","citation":"Idaho Department of Lands fee schedule (as provided to county)","referenced_by":["special fees certified to tax rolls"]}

Actions - {"kind":"other","identifiers":{},"motion":"Approve quarterly treasurer's pooled-cash report (statement of cash)","mover":"Commissioner","second":"Commissioner","vote_record":[],"tally":{},"legal_threshold":{},"outcome":"approved","notes":"Report produced by Tyler software after reconfiguration of accounts; signature page prepared by Treasurer."} - {"kind":"other","identifiers":{},"motion":"Authorize creation of a new special in the tax system to certify delinquent mobile-home personal property taxes to associated real-property tax bills (11 same-name parcels)","mover":"Commissioner","second":"Commissioner","vote_record":[],"tally":{},"legal_threshold":{},"outcome":"approved","notes":"Total approx. $2,500 to be added to RPs for 2025; county to perform tax cancellations on MH parcels and add specials to RP parcels."} - {"kind":"other","identifiers":{"case_number":"25-01","project_slug":"MH00135000007A"},"motion":"Approve tax cancellation request 25-01 (parcel MH00135000007A)","mover":"Commissioner","second":"Commissioner","vote_record":[],"tally":{},"legal_threshold":{},"outcome":"approved","notes":"Mobile home burned in 2023; unpaid MH tax $15; titled owner no longer owns property in Valley County; cancellation avoids costly sheriff collection with low likelihood of recovery."} - {"kind":"other","identifiers":{},"motion":"Approve certification list of special fees to be placed on property tax bills (Idaho Department of Lands, Jug Handle LID, Lake Fork irrigation, Roseberry irrigation, Southern Valley County Recreation District, commercial and residential solid waste, Northlake and Payette Lakes sewer and water, delinquent deferred/yield timber taxes)","mover":"Commissioner","second":"Commissioner","vote_record":[],"tally":{},"legal_threshold":{},"outcome":"approved","notes":"Some totals pending reconciliation with Idaho Department of Lands; Treasurer noted reconciliation process may take additional days."}

Discussion vs. decision - Discussion: Treasurer explained software conversion issues, the pooled-cash reconciliation method, the rationale for certifying mobile-home personal property to real property, and the scope of special fees collected for third-party districts. - Direction: Treasurer to execute tax-cancellation and to create the new special in the tax system and to transfer balances from MH to RP parcels as approved. - Formal decisions: commissioners approved the pooled-cash report, approved the new special and certification list, and approved the single tax cancellation.

Proper names - {"name":"Valley County","type":"agency"} - {"name":"Joanna DeFork","type":"person"} - {"name":"Dustin Miller","type":"person"} - {"name":"Tyler","type":"other"} - {"name":"Multibank Securities","type":"business"} - {"name":"LGIP","type":"other"} - {"name":"Jug Handle LID","type":"other"} - {"name":"Roseberry Irrigation District","type":"organization"} - {"name":"Lake Fork irrigation","type":"organization"} - {"name":"Southern Valley County Recreation District","type":"organization"} - {"name":"Northlake sewer and water","type":"organization"} - {"name":"Payette Lakes recreational water and sewer district","type":"organization"} - {"name":"Mason Joyce Casper Trust","type":"other"} - {"name":"Great West Engineering","type":"organization"}

Clarifying details - {"category":"accounts_touched","detail":"Accounts reconfigured during software fix","value":17000,"units":"accounts","approximate":true,"source_speaker":"Joanna DeFork"} - {"category":"mobile_home_counts","detail":"Delinquent mobile-home accounts discussed","value":22,"units":"parcels","approximate":true,"source_speaker":"Joanna DeFork"} - {"category":"mobile_home_certify_total","detail":"Estimated total to be certified to RP for 2025 for mobile-home delinquencies","value":2500,"units":"USD","approximate":true,"source_speaker":"Joanna DeFork"} - {"category":"tax_cancellation_amount","detail":"Unpaid tax on MH00135000007A","value":15,"units":"USD","approximate":false,"source_speaker":"Joanna DeFork"} - {"category":"LGIP_balance","detail":"LGIP balance on report date","value":10000000,"units":"USD","approximate":true,"source_speaker":"Joanna DeFork"} - {"category":"recreation_fee","detail":"Southern Valley County Recreation District household rate","value":104.48,"units":"USD","approximate":false,"source_speaker":"Joanna DeFork"} - {"category":"tamarac_parcels","detail":"Portion of large connection-fee total attributable to three Tamarac parcels","value":120000,"units":"USD","approximate":true,"source_speaker":"Joanna DeFork"}

Community relevance - geographies: ["Valley County"] - funding_sources: ["LGIP","Multibank Securities","Idaho Department of Lands fees"] - impact_groups: ["property owners","mobile-home owners","irrigation district ratepayers","solid waste fee payers"]

meeting_context - engagement_level: {"speakers_count":3,"duration_minutes":90,"items_count":10} - implementation_risk":"low","history":[{"date":"2025-10-15","note":"Treasurer reported resolution of Tyler reporting issues and requested certification decisions"}] ,

searchable_tags":["treasurer","pooled cash","mobile home taxes","tax cancellation","special fees","Valley County","Idaho Department of Lands"],

provenance":{"transcript_segments":[{"block_id":"seg_3","local_start":0,"local_end":200,"evidence_excerpt":"Good morning, commissioners. I actually have 3 action items on the agenda. And if it's alright with you, I'd like to start with the statement of cash...","reason_code":"topicintro"},{"block_id":"seg_1635","local_start":0,"local_end":200,"evidence_excerpt":"I would respectfully request that we create a new special in the tax program that would allow us to certify these fees... It's a total of $2,500 for all of the properties, to the taxes for 2025.","reason_code":"topicfinish"}]}