Cheyenne County approves abatements tied to November tax sale; treasurer to finish reconciliation of five sales

The Cheyenne County Board of Commissioners approved abatements numbered 00015 through 00018 after the County Treasurer presented a final distribution for a November tax sale and described ongoing reconciliation work on five tax-foreclosure cases.

The approval came after the County Treasurer (identified in the transcript as the county treasurer) told commissioners she had prepared a settlement worksheet showing one property sold at the tax sale and multiple lots redeemed, and that she is completing spreadsheets for all five recent tax sales so the county's tax foreclosure fund can be balanced to zero.

Why it matters: reconciling tax-sale accounts affects where proceeds and shortfalls are posted in county finances and can change transfers between the tax foreclosure fund and the county general fund. The treasurer said completing the five reconciliations will let the county "zero it back out" and start future sales with a balanced fund.

The treasurer said the most recent sale produced one $1,000 purchase and that the sale covered roughly two-and-a-half years of back taxes on that parcel while the county planned to write off an additional roughly three-and-a-half years of unpaid taxes. She reported the county collected a little over $48,000 in taxes on the parcels that redeemed for that sale. On a previous sale she shared, the county collected a little over $54,000 and ended that sale approximately $900 in the black.

The treasurer told commissioners she had prepared the breakdowns partly because earlier sales were not fully documented after disruptions tied to COVID-19 and staffing turnover; she said she expects to have all five reconciliations completed by the 30th of the month and will return with the full set so the county can make the required accounting adjustments.

Discussion at the meeting included a brief explanation of how the tax foreclosure fund can run negative between sales as the county covers certain costs up front and then is replenished when sales or redemptions occur. The treasurer said the reconciliation worksheets will show whether costs or fees should be changed in future sales.

The board then moved to approve the abatements. The motion to approve abatements 00015 through 00018 was moved and seconded and carried on a voice vote; all present signified their approval.

The treasurer returned originals of paperwork to county staff and said she will bring the complete set of five reconciliations to the board when they are finished.

Less-critical details: the treasurer noted that one recovered parcel was in Birch City and that tax-year labels on the worksheets correspond to 2020 and subsequent years. She also said tax-year charges on small parcels showed roughly $100 per year in tax liability for the affected property.