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Brown County commissioners adopt three resolutions on delinquent-tax payments, tax abatements and small refunds
Summary
At their April 13 meeting, the Brown County Board of Commissioners adopted three resolutions: prioritizing payments toward the most delinquent property taxes, abating dormant personal property taxes over 20 years old under K.S.A. 79-2101, and setting a policy to refund overpayments $5.00 or less; they also approved licenses, property-use agreements and $155,442.98 in claims.
Brown County commissioners met in regular session April 13, 2026, and adopted three county resolutions affecting tax payment procedure, abatement of long-dormant personal property taxes and a small-refund policy, while also approving routine licenses, property-use agreements and accounts payable totaling $155,442.98.
Chairman Lucas Heinen presided over the meeting with Commissioners Richard Tesoriero and William Pollock and Brown County Clerk Nicole Lee in attendance. Early on, Ron Stair, identified as president of the Hiawatha Lions Club, described an Earth Day project; Heinen moved and Tesoriero seconded approval to plant a London Planetree on the south side of the courthouse lawn April 23, 2026, and the motion carried.
Why it matters: Resolution 2026-14, adopted by motion of Chairman Lucas Heinen and seconded by Commissioner Richard Tesoriero, establishes that incoming payments on delinquent property taxes will be applied first to the most delinquent accounts. Resolution 2026-15, moved by Commissioner Richard Tesoriero and seconded by Chairman Heinen, directs the county to abate dormant personal property taxes more than 20 years old and deemed uncollectible pursuant to K.S.A. 79-2101. Resolution 2026-16, moved by Commissioner William Pollock and seconded by Commissioner Tesoriero, sets a refund policy for overpayments of $5.00 or less. All three motions were recorded as carried.
Other business: The commission approved Occupational License #26-003 for Roberts BBQ dba County Cabin and accepted two internal property-use agreements from the Extension Office for after-hours activities, both approved on motion. Commissioners also reviewed March 2026 end-of-month summary reports. Accounts payable for April 13, 2026 were approved, with line-item amounts recorded in the minutes (including $51,562.78 charged to the General fund and $64,253.00 to Solid Waste), bringing the total approved claims to $155,442.98.
Personnel actions and executive sessions: The board held multiple executive sessions during the meeting to interview applicants for a Landfill Assistant, a Road and Bridge Crewman and potential Emergency Management services, to discuss duties and pay for non-elected personnel, and to consult with legal counsel about potential liability. County Clerk Nicole Lee and County Counselor Austin Parker were present for portions of those sessions as noted in the minutes. Each executive session was followed by a return to open session with no public action recorded.
What’s next: The meeting adjourned at 3:49 p.m.; the board’s next regular meeting is scheduled for April 20, 2026, at 1:00 p.m.
