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Atchison County adopts resolution to correct clerical error in 2024 final tax levy computations
Summary
The Atchison County Commission on Dec. 30 adopted a resolution invoking KSA authority to correct clerical errors in the 2024 final tax levy computation and directed the treasurer to mitigate penalties and interest for taxpayers who were delayed by the county's administrative error.
The Atchison County Commission on Dec. 30 adopted a resolution finding that a delay in computing the county's 2024 final tax levy constituted a clerical error and directing corrective steps to mitigate penalties and interest for affected taxpayers.
The resolution, cited in the meeting as being adopted pursuant to "KSA 79 dash 17 oh 1 a," directs the county treasurer to correct tax rolls to reflect adjustments necessary to address penalties and interest that accrued solely as a result of the county's delay in computing the final tax levy. The draft read into the record stated that the county clerk's required computation deadline (described in the record as "KSA 70 nine-eighteen oh 3") was not met, that final computations were not completed until December 2024, and that the county treasurer is required to mail property tax statements before Dec. 15, 2024; some taxpayers reported receiving statements late.
The resolution sets procedures for relief: taxpayers seeking relief for penalties and interest caused by failure to pay first-half 2024 taxes on or before Dec. 20, 2024 must certify on a form acceptable to the county treasurer that the payment delay was solely the result of the county's clerical error and must remit the full amount of first-half taxes by Jan. 10, 2025. The resolution also states the treasurer is not required to issue refunds under $5; any waived penalties or interest will be credited to the parcel's second-half taxes.
The measure includes language limiting the resolution's scope: it does not waive or modify statutory deadlines beyond those explicitly addressed and is stated to take effect immediately upon adoption. On the record the commission approved the resolution (identified verbally as "resolution 20 20 four-fifteen 46 as presented") by a 3-0 voice vote.
Commissioners thanked Representative Eppley and Pat Henderson for assistance drafting and reviewing the resolution. The commission's chair said the signed resolution would be placed in the appropriate filing for signature after the meeting.
Votes at a glance
- Adopt resolution (identified in the spoken record as "resolution 20 20 four-fifteen 46") authorizing correction of clerical errors under cited KSA provisions and directing treasurer actions to mitigate penalties and interest. Outcome: approved, 3-0.
