Atchison County commissioners on Dec. 30 adopted a resolution authorizing correction of clerical errors tied to the county’s late computation of the 2024 final tax levy and related late mailings of property tax statements.

The resolution, introduced by the chair (unnamed), cites state statutory provisions as printed in the meeting record (transcribed as KSA 79 dash 17 oh 1 a and related KSA citations) and directs the county treasurer to correct tax rolls to mitigate penalties and interest that accrued solely because of the county’s delay. It requires any taxpayer seeking relief from penalties and interest for failure to pay first-half 2024 taxes on or before 12/20/2024 to certify, on a form acceptable to the treasurer, that the payment delay was solely caused by the county’s clerical error and to remit the full amount of first-half taxes by Jan. 10, 2025.

The resolution instructs the treasurer not to issue refunds of waived penalties or interest in amounts less than $5 and directs that any overpayments be credited to the parcel’s second-half taxes. The text also states that the resolution takes effect immediately upon adoption.

During adoption, the chair thanked Representative Eppley and Pat Henderson for their assistance drafting and working through the resolution. The motion to adopt was seconded and approved with a recorded vote of "Passes 3 to 0." The chair indicated the document will be placed in the clerk’s office for signature.

Why it matters: The resolution aims to preserve fairness for taxpayers who incurred penalties or interest because of county administrative delays and instructs the treasurer on how to process relief requests. It sets a procedural path for affected taxpayers to seek adjustment while limiting administrative refunds below $5.

What happens next: Affected taxpayers who meet the resolution’s criteria must certify the reason for late payment and remit the required taxes by Jan. 10, 2025; the county treasurer will implement the adjustments and credit overpayments to second-half tax bills as directed by the resolution.