The Clay County Commission on Thursday approved a request to waive fees, interest and penalties for Heartland Tires and Treads after the company presented internal check records showing a single mailed payment the business says never arrived, then denied two other waiver requests from private taxpayers.

Administrative Services Director Deetta Jacobs introduced Resolution 2025-147, saying Heartland had mailed a single check on Dec. 26, 2024, for $99,939 to cover four parcels but the check did not clear and could not be located. Jason Long, who identified himself as the new part-owner and general manager of Heartland Tires and Treads, told commissioners he was still determining where the original check went and that going forward the company will not send large payments by mail.

Commissioners questioned whether Heartland could provide a carbon copy, check registry entry, or other evidence that the check was created in December. Long produced a check-detail report from his company's accounting records showing a Dec. 26 check number and line items allocating the payment across four parcels. Commissioners said the company's internal register was persuasive evidence the check had been written and mailed.

"If you mailed it on time, then it's the post office's fault," Commissioner Johnson said during discussion, noting the county typically cannot waive penalties if the county was not at fault. After discussion, the commission voted 6-0 to approve the waiver for Heartland (Resolution 2025-147).

Two additional waiver requests were taken up later in the regular agenda. Resolution 2025-148 concerned Vincent and Lisa Nolan, who attempted an online e-check payment on Dec. 31 that failed because, county staff said, the routing/account information entered was incorrect. Administrative staff notified the Nolans on Jan. 7 and the Nolans later paid the principal but not penalties or interest. Commissioners concluded the error was on the payer's side and moved to deny the waiver; the commission voted 6-0 to deny Resolution 2025-148.

Resolution 2025-151 involved Karen Hatley, whose 2021 taxes had already been referred to circuit court and a judge had ordered payment. Staff said Hatley filed a Chapter 7 bankruptcy in 2022 that covered 2020 personal property taxes and that other years were assessed and billed late; Hatley asked the commission to waive fees and penalties in exchange for paying the principal. Commissioners denied the request; the motion to deny passed 6-0.

Why it matters: Waivers of penalties and interest affect county tax collections and set precedents for administrative relief. Commissioners said state law limits the county's ability to waive fees when the taxpayer's error, rather than a county error, caused nonpayment.

The commission also approved other routine items on the consent agenda and authorized invoice payments for county offices during the same meeting.