Bannock County gives parcel owner 30 days after missed extension; interest reinstated

Bannock County commissioners on Tuesday reinstated interest on unpaid property taxes for parcel RPSTC 000300 and told the property owner she has 30 days to obtain financing before the county moves forward in the tax‑deed process.

The discussion arose after the county treasurer reported that on May 13, 2025, the owner had been granted a 60‑day extension to pay 2021 taxes with waived interest. That extension was not satisfied, the treasurer told the board, and the parcel remains in the tax‑deed process for 2021 and was expected to move further into tax deed for 2022 in January.

Owner Margaret Marie Small told commissioners she underwent “extensive shoulder surgery” in Salt Lake and was out of town for about four weeks during the period she had planned to resolve the debt. “I was down there for approximately 4 weeks, during a time where I was going to get all this stuff handled,” Small said. She said she planned to take equity out of her home to pay the taxes but had not yet completed that loan process.

Commissioner Moser responded that the county had previously given a 60‑day extension and that the owner had not followed through. “I’m sorry you had your surgery, but it still comes down that we give you 60 days and nothing happened,” Moser said. The commissioner said the waived interest — roughly $3,000 previously removed under the extension — was being put back on the account and gave Small 30 days to obtain financing.

When Small asked whether the county was moving to tax deed immediately, staff said the parcel was already in tax deed for the 2021 taxes and would move for 2022 in January; commissioners clarified the final decision would be revisited in 30 days if the owner returned with evidence of a loan. “If you get everything put together in 30 days and want to come back and plead your case, then I’d be willing to give you another audience to listen,” a commissioner said.

No formal motion to foreclose or to take immediate tax deed action was recorded during the discussion. Commissioners instead reinstated accrued interest and set a 30‑day window for the owner to secure financing and seek reconsideration.

The exchange combined a staff report from the treasurer, statements from the property owner, and follow‑up questioning from commissioners about timing and loan feasibility. Small said her inability to act earlier was related to a workers’ compensation injury last fall that led to the recent surgery.

The county gave direction to staff and indicated a decision about moving forward in the tax‑deed process would be made after the 30‑day period.