Board discusses uncollectable taxes

RITZVILLE – Adams County Treasurer Kayla Meise presented a letter and affidavit to the Board of County Commissioners concerning uncollectable personal property taxes in Adams County during last week’s meeting.

Taxable personal property can include equipment; fixtures and supplies used in business activity, and can also include mobile homes.

Unlike “stick-built” homes and other improvements on real property, mobile homes can be taxed as personal property, because they may be located on property not owned by the home owner, and can be sold or moved independently of the land.

In 2022, Adams County intends to cancel $9,545.10 worth of real property determined to be uncollectable.

Typically uncollectable personal property has been moved or destroyed.

In the letter dated Jan. 24, Meise said, “If nothing was done with these taxes from year to year the county and the taxing districts would have a false sense of how many tax receivables it truly has, when making the budget and levying taxes for the following year.”

The affidavit of the County Treasurer declares a diligent effort has been made to collect the delinquent personal property taxes.

The affidavit will be forwarded to the county prosecuting attorney, who will petition the Superior Court to cancel the taxes.

In other business, commissioners discussed proposed changes to the county fireworks ordinance with Fire Marshal Andie Lorenz.

Proposed changes include added definitions, define days and times when fireworks can be discharged, and establishes procedures, rules and regulations regarding the sale of fireworks.

The ordnance applies only to unincorporated areas of Adams County.