Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Taxes topic
No spam. Unsubscribe anytime.
Commission denies waiver of late-tax fees for Randolph after check and postmark show Jan. 3
Summary
Julia Randolph asked the commission to waive late fees and interest after claiming she mailed her property tax payment on Dec. 30. Commissioners denied the waiver, citing state law limiting waivers to county error and noting the check and county postmark reflected Jan. 3.
The Clay County Commission denied a request to waive interest and penalties on a late property tax payment by Thomas and Julia Randolph, after commissioners said county records showed the payment arrived after the Dec. 31 due date.
Julia Randolph told the commission she mailed the payment on Dec. 30 and “thought it wouldn’t take too long to get here.” Commissioners and county staff examined the paperwork in the meeting packet and noted the check carried a January 3 date and the county’s postmark showed January 3 as the receipt date.
County Counselor told the commission that state law requires that waivers be granted only when the county made an error or omission, and she referenced language in Chapter 137 about postal errors that, in practice, can require a statement from the postmaster. Commissioner Wagner said he found it “very hard” to support a waiver when the check itself was dated after the due date. Commissioner Lawson and others echoed concern that strong substantiation is required if the commission is to waive penalties for postal delays.
Commissioner Johnson moved to deny Resolution 2025-41 (box marked denied). After discussion, a roll call recorded five yes votes and the motion to deny passed 5-0.
The commission’s instructions: the Collector’s Office will proceed with the assessed interest and penalties unless the applicant submits additional, verifiable documentation (for example, a postmaster statement) supporting a claim of a postal error or county mistake. Julia Randolph said she had no documentary proof at the hearing.
What the record shows
- Applicant: Julia Randolph (stated she mailed payment Dec. 30; provided no documentary proof). - County finding: check dated Jan. 3; county postmark Jan. 3. - Legal standard cited: state law limits waivers to county error or omission; Chapter 137 referenced for post office-related substantiation. - Outcome: Resolution 2025-41 denied (motion by Commissioner Johnson; vote 5-0).
