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Cowlitz County financial update shows lagged sales tax receipts, planned road capital work rolls into 2025
Summary
County finance staff told commissioners that sales and property tax timing and rolled-over road projects are the main drivers of a widening gap between February revenues and expenses; commissioners asked for follow-up on specific items such as a landfill rent payment and property tax collection rates.
Susie Moon, Cowlitz County finance manager, told the Board of County Commissioners Monday that through February the county’s general fund showed about $6.4 million in revenues and roughly $15.3 million in expenses.
Moon said the County Road special revenue fund had about $1.7 million in revenue and $2.7 million in expenses through February, and the Solid Waste enterprise fund reported roughly $4.5 million in revenue and $3.6 million in expenses. She said sales tax receipts through February totaled about $1.9 million, but noted sales tax is collected on a two-month lag and much of those receipts will be accrued back to 2024.
“Sales tax is collected on a two month lag. So what is revenue from December is received in February,” Moon said, adding that the county will…
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