Board approves write-off for destroyed manufactured-home tax account

The Buchanan Board of Commissioners on Sept. 17 approved Order 25-11 to remove a destroyed, abandoned manufactured structure from the county tax roll.

The write-off involves a manufactured home that was abandoned and destroyed by fire. Caitlin, an assessor’s office representative, told the board the tax on the old unit totaled about $1,007.72 and that, after fees and adjustments related to removing the account from the roll, the assessors were asking the board to write off $612 on the tax roll. “Before you is order number 2511, which is requesting that we write off, a manufactured structure account that has a balance,” Caitlin said. “The manufactured structure has been abandoned and caught fire and is completely destroyed.”

Commissioner comments noted that write-offs of this kind are rare. Caitlin told the board the assessor’s office typically brings only a small number of accounts for this treatment each year: “Historically we have done every year, and there’s only, like, 1 account. But this we didn't do it last year. So, the year before that, I believe there was 2 accounts that got written off, but it's done very seldom.”

A motion to approve Order 25-11 was moved and seconded during the meeting; the chair called the question and the motion passed unanimously. The board did not provide a line-by-line member vote in the public transcript. The assessor’s office said the write-off is intended to clear the destroyed unit from the tax roll so the park manager can place a new manufactured structure in the space and allow assessors to tax the replacement.

The item was introduced during the assessor/business portion of the meeting, and the board recorded no additional conditions or follow-up tasks tied to the write-off.