Tazewell treasurer reports $54.7 million in county funds, outlines delinquent-tax collections

Tazewell County Treasurer Larimer told the Board of Supervisors on Sept. 10 that the county's total funds at the start of fiscal 2024–25 totaled $54,717,000, comprised of $44,400,000 in committed funds and about $10,247,000 carried over as uncommitted balance. "A total of all funds of committed and committed of 54,717,000," Larimer said during his presentation.

The treasurer walked members through the county's delinquent-collections report covering tax years 2019 through 2024 and explained why the report spans those years: "after 5 years, any uncollected personal property taxes are uncollectible by state code," he said, adding that real-estate taxes remain collectible for up to 20 years. Larimer also summarized collection rates by year and noted the county has seen a slight decline in collection-rate percentages over time but remains close to prior-year performance.

Board members asked how payments are applied and whether the tax-overpayment fund affects collection numbers. Larimer said payments are applied to the oldest outstanding year, which affects observed percentages; he explained the overpayment fund primarily receives closing-related payments from attorneys and is posted in the following billing cycle.

Separately, supervisors and staff outlined how tax-sale procedures and post-delinquency enforcement (including the legal process under state code) have helped improve multi-year collection rates, and they noted a county tax sale scheduled for Oct. 18 as part of ongoing collection efforts.

The treasurer offered to provide any supervisor with further breakdowns and copies of the delinquent-collections report on request. The board did not take formal action on the report; it requested additional materials and clarification for new board members.