Clay County commissioners deny tax-interest waiver after applicant says online debit payment was declined

Troy Boone asked the Clay County Commission on March 27 to waive penalties and interest after an online debit-card property tax payment was declined before the due date.

Boone told commissioners he had paid the tax online before the deadline, had adequate funds in his account and later obtained a written bank statement showing the card attempted to process before the deadline. He asked the commission to refund $93.67 in interest and $570.44 in penalties, which Boone said totaled about $664.11.

County Counselor: State law limits relief

Commissioner Whittington moved to approve the waiver, saying Boone had tried in good faith to pay before the deadline. Several commissioners expressed sympathy for Boone and the inconvenience he faced. Commissioner Wagner asked County Counselor (the county attorney present) whether relief is available when a taxpayer’s bank declines a payment for reasons such as a daily-debit-card limit.

The county counselor advised that Missouri law authorizes the county commission to relieve a taxpayer of penalties or interest only if there is evidence of a county error or omission. The counselor said that absent a county error the commission lacked statutory authority to grant the refund.

Commissioners debate fairness vs. legal limit

Commissioner Lawson, Commissioner Johnson and others said they were sympathetic and thought the county should find a way to help; some described similar personal banking declines. Commissioner Carpenter, however, said the commission must follow state law and declined to support relief without statutory authority.

Two motions and votes

Commissioner Whittington’s motion to approve the waiver (box marked “approve”) failed on a roll call, 1 in favor and 5 opposed. The commission then voted on a motion to deny the waiver request (box marked “denied”), and that motion passed on a subsequent roll call, 5 in favor and 1 opposed. The commission did not adopt any exception to state law during the meeting.

Why it matters

Commissioners repeatedly said they are concerned about the law’s limits and inconsistent past practice when mail and postal errors occur. Several commissioners asked staff to press legislative contacts in Jefferson City to consider changing state law so the county could grant relief in situations like Boone’s, where a taxpayer attempted to pay on time but a bank or postal error prevented timely payment.

Boone left the meeting after the denial vote. Commissioners and staff told him they appreciated his effort to bring the matter forward.

Ending

The denial of Boone’s request leaves the penalties and interest in place. Commissioners who objected to the law said they might pursue legislative change; none said the commission had adopted a formal challenge or legal action during the meeting.