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Clay County commission waives penalties for Heartland Tires but denies other tax-waiver requests
Summary
The commission approved a waiver for Heartland Tires and Treads after the company provided internal check records showing tax payment was mailed; the commission denied similar waiver requests from Vincent and Lisa Nolan and Karen Hatley, citing legal limits on waiving penalties when the county was not at fault.
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…
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