Commissioners confront surge in missing mailed tax payments; consider ordinance and 13-47 adjustments

Davis County commissioners and staff told the Audit Committee they have received a higher-than-normal volume of taxpayer reports that mailed checks and payments did not post, and they are using a 13-47 application process to allow commissioners to consider late-fee adjustments.

The treasurer's office said many of the calls came from taxpayers who mailed payments that were not recorded; staff have routed those cases through a formal 13-47 application so commissioners can review and decide whether to waive or adjust fees. "We have quite a few that sent their taxes in November and the checks are nowhere," an office representative said.

Commissioners discussed drafting an ordinance to give the treasurer limited authority to make de minimis corrections when county error is demonstrated, so the county does not charge penalties or fees for mistakes caused by its own systems or processing. One commissioner said the change would prevent the county from spending disproportionate staff time trying to collect a few dollars and would spare taxpayers needless penalties.

Members also discussed operational causes tied to processing: the county's lockbox for mailed payments is handled by Wells Fargo in Seattle, and staff noted consolidation of lockbox locations may affect mail processing. Commissioners said they will revisit the bank contract timing and consider whether lockbox processing or mail-service issues contributed to the spike.

The committee asked treasurer's office staff to provide a report on the 13-47 applications and on any policy or contract changes that could limit future occurrences. Chair Lorraine Camilo said the county must make it easier for residents who bring payment problems to the counter and avoid sending them on a frustrating multi-step path.