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Davis County to consider Lewis refund of $10,208.78 and to waive $71.37 penalty for Fishers after paperwork errors
Summary
Commission staff recommended a $10,208.78 refund for Scott and Michelle Lewis after a primary-residence classification error; commissioners placed the refund on the Sept. 2 commission agenda. Commissioners agreed to waive a $71.37 penalty for Jerry and Lorraine Fisher after the county and the taxpayer’s payment were misapplied.
At its Sept. 2 work session the Davis County Commission reviewed two administrative property-tax matters and gave staff clear next steps.
Scott and Michelle Lewis applied under the cited statutory authority to correct their parcel’s classification from secondary to primary residential. County staff said the Lewises purchased the home from Ivory Homes on March 31, 2023, which meets the 186-day occupancy test cited in county practice, and recommended refunds of $4,964.30 for 2023 and $5,244.48 for 2024, for a combined total of $10,208.78. The assessor noted that parcel classification errors occur among the county’s roughly 110,000–120,000 parcels and that the purchase date on county records is the verifiable fact used to determine eligibility. Commissioners directed that the Lewis refund be placed on the regular commission meeting agenda for formal action; no final refund was approved in the work session.
Separately, Jerry and Lorraine Fisher reported they paid $2,854.99 on Nov. 26, 2024, through their financial institution, but the payment was applied to an old parcel number and then erroneously refunded to the current owner of that parcel. County staff recovered the funds from the mistaken recipient and recommended waiving the $71.37 penalty that resulted from the trail of administrative errors. Commissioners agreed there was no reason to deny the waiver and directed staff to implement the waiver for the 2024 penalty.
Next steps: the Lewis refund will appear on the commission’s regular meeting agenda for a formal vote; the Fisher penalty waiver will be implemented per staff direction.
