Jamie Sharp, the countymployee who presented the tax update, told commissioners that property tax bills are now available online and can be paid by e-check or card. He said only one property went to the recent tax sale and explained the five-month delinquency notices and posting process that lead to a sale.

Finance staff (Miss Richardson) reviewed the countyinancial statements for October, describing the general fund as having collected roughly 17% of budgeted revenues and expended about 31% of planned expenditures at that point in the fiscal year. Richardson said the countyurrently maintains 3.7 months of operating expenditures in its unassigned, unreserved fund balance, an increase from 2.9 months the prior October.

Richardson also reported on special funds and sales-tax proceeds: a local sales-tax fund ("Sales Tax 7") produced about $1.15 million in October; cumulative collections and project expenditures were provided for multiple sales-tax accounts. She noted several departments show timing-driven variances (contract renewals, vendor payments) and that budget amendments are planned for January to address those overages.

During discussion commissioners flagged hurricane-related expenditures the county fronted (debris removal and vendor payments) and were reminded that some projects required temporary county funding pending FEMA reimbursement. The board approved a motion to execute a tax-collection agreement with the City of Flemington to assist the tax commissioner in collections.

The presentation closed with staff saying auditors will finalize the annual financial report in mid-January and the county will present the full audit once it is complete.