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Board sets rules for transfers from delinquent-tax fund; staff to use formula before recommending surplus transfers
5021386 · June 14, 2025
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Summary
The board approved a delinquent tax-revolving-fund policy that defines a formula to calculate available surplus and requests annual staff recommendations before transfers to the general fund.
Eaton County commissioners adopted a formal policy governing the county's delinquent tax revolving fund (DTRF), which the treasurer uses to make local units whole when property taxes go unpaid.
Treasurer Reyna and controller's staff briefed commissioners on a formula that averages past delinquent payments (three- or…
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