Commission forgives penalty on one parcel and approves payment plan to avert tax sale for another

The Box Elder County Commission voted to forgive interest and penalty on parcel number 05-152-0064 and directed the county attorney to prepare a payment agreement to remove parcel R0091939060420031 from an upcoming tax sale and allow a payment plan.

During public comment a resident described buying a Deweyville building lot four years earlier and asked the commission to waive the interest and penalty. The resident recited the amounts they said were owed: "Taxes due as of 2 days ago was $7,085.90. Interest, $1,244.66. Penalty, $177.15," and asked that the board waive the interest and penalty portion.

Commissioners asked county staff how tax-notice addresses are determined; staff explained the recorder uses the address supplied on the warranty deed. Commissioners discussed options and then approved a motion to forgive the penalty and interest for parcel 05-152-0064, the motion passing on a voice vote.

Later in the public comment period, Caitlin Palmer identified herself and asked only for extra time and a payment schedule rather than any waiver. County staff reported the total amount owing on the Palmers' accounts was $8,983: $7,486 in tax, $187.15 in penalty and $1,003.79 in interest, and said the parcels were slated for a tax sale in May. Commissioners instructed the county attorney to draft a payment plan, agreed to remove parcel R0091939060420031 from the upcoming tax sale for the current year, and approved that motion by voice vote.

The commission recorded the motions and voted "aye"; the motions remove the immediate threat of tax sale while formal payment agreements are prepared by the county attorney.