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Board delays conveyance of tax-delinquent parcel to Lakes Highway District over special-assessment question

Kootenai County Board of Commissioners · August 11, 2026
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Summary

Treasurer's Office staff presented a request to convey a tax-delinquent parcel to Lakes Highway District that was tax-dated in 2022. The board asked staff to confirm whether the district will accept the parcel knowing a $162.99 special assessment from 2018 is outstanding and agreed to delay the conveyance pending that confirmation.

Kelly West of the Treasurer's Office told the board the parcel was tax-dated in 2022 and that earlier legal review and a June status update indicated the board had approved conveyance without collecting outstanding taxes. "This property was tax dated back in 2022," West said.

Staff identified an outstanding special assessment of $162.99 from 2018. Commissioners discussed whether to wait for a formal tax-cancellation action before conveying the parcel or to proceed and advise the Lakes Highway District that it will be responsible for the special assessment going forward. The board directed staff to contact the Lakes Highway District to confirm whether it still wants the parcel under those conditions and postponed final conveyance pending that check.