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Committee to recommend process for appeals of late tax payments tied to postal errors
Summary
The committee discussed whether to delegate authority to hear taxpayer appeals over late payments blamed on USPS delivery errors and asked staff to draft a resolution outlining procedure and delegation.
The committee discussed April 8 how Richland County should handle appeals from taxpayers who missed a property‑tax deadline and contend the failure was the fault of the U.S. Postal Service. County staff said state law permits the county board to make that determination or to delegate the decision to a committee or to an official.
Staff described a quasi‑judicial process in which the taxpayer would be notified of the hearing, could present evidence or call witnesses, and the designated body or official would weigh the evidence and decide whether a postal error excused the missed payment. Staff advised against delegating the authority to the treasurer because the treasurer receives collection materials and that could create an appearance of conflict.
Most committee members said they preferred that a committee hear the first appeals for efficiency and to give taxpayers representatives on a decision body. The committee discussed keeping hearings open to the public unless the taxpayer requests a closed session and noted the burden of proof would fall to the taxpayer to provide documentation from the Postal Service or other evidence supporting an administrative error or delay. Staff said interest on unpaid taxes accrues from the missed deadline, so an unresolved appeal can have a monetary consequence.
Action requested of the committee was a recommendation so staff could prepare a written resolution to present to the full county board. Staff said they will draft a resolution that names which body will hear these appeals and will circulate it in advance of the next county board meeting for formal action.
Ending: Staff will prepare a draft resolution delegating authority to a committee (unless the board directs otherwise) and will present that resolution to the full county board for adoption.
