Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Collection topic
No spam. Unsubscribe anytime.
Commission orders penalty and interest recalculated after Nucor's late filing; one commissioner objects
Summary
Nucor asked the commission to waive penalties and interest on a late personal-property tax filing; the assessor reported prior late filings and quantified penalties; the commission voted to adjust penalties to reflect an updated tax amount and collect the adjusted penalty and interest, with one commissioner voting no.
Nucor Building Systems asked Box Elder County commissioners to waive penalties and interest that accrued after a late personal-property tax filing.
Tyler Godfrey, representing Nucor, said the company had paid the tax principal and asked that penalties and interest be waived because turnover in accounting staff led to the missed filing. Assessor Rob DeBennett told the commission that personal-property statements are due May 15 each year and that Nucor's filing arrived in August; he also reported prior late filers in 2019 and 2022 and quantified outstanding penalty and interest for the most recent matter as $12,153.46 after adjustments.
Commissioner Bingham moved that penalties and interest be calculated on the adjusted tax amount and that Nucor pay that adjusted penalty and interest; Commissioner Summers expressed concern about precedent but recognized the company's local economic role. The motion passed with one commissioner opposed. The commission instructed staff to work with assessor and treasurer offices to compute the adjusted penalty and interest and process collection.
