Below are two lists of property owners from 2008 and 2009 who had unpaid taxes (at the time this report was run) but were not properly published in the paper. Since the bid off process was not started, the county has never begun the redemption period so the properties will not be able to go to auction until the redemption period has expired from the date that the properties are published in the paper. As Mr. Meara has pointed out, given the interest rate, there would be no economic benefit to delay payment on these taxes.

Since the point in time that this list was created from the computer system, several individuals have come in and paid their taxes. Others may do so before the list is actually published in the paper. Those properties will not be listed when the publication does occur, so it should be expected that whatever is eventually published would only be a subset of the names listed here.

These two lists are fro 2007 taxes that should have been published in 2008 and 2008 taxes that should have been published in 2009.  Mr. Meara has a similar list of properties that were not published when they should have been in 2007 for 2006 taxes. In last weeks meeting he said there were 17 to 25 names on that list.  The clerks office said that Mr. Meara has another list from 2007 taxes that should have been published in 2008, however he did not mention those numbers at the commissioner’s meeting unless they were included in the 17 to 25 count.

2008

• Adams, Keshon
• Allen Contracting Co
• Auxier, David
• Bolling, Austin W
• Bower, Jason D x 2
• Bowman, Jonathan Dru & Cynthia
• Church, Carla D
• Cook, Kenneth D FS lot ($224.99)
• Delaney, Ronald L
• Derr, Jake
• Fleeman, Carl Wayne
• Foss, Earl x 2
• Foster, Libby x 2
• Harvest Ministries x 2
• Hemphill, Bruce E
• Home Solutions Partners x 2
• Kline Products of KS Inc
• Linker, Raymond C
• Loly, Elva
• May, Frances I
• McGinnis, Bonnie FS07367
• McPherson, August
• Meeks, Justin x 2
• Paulk, George
• Pulliam, Frank D
• Quick, Rodger M
• Quick, Thomas D
• Reed, Larry
• Robison, Charles W
• Schaub, Troy J x 2
• Sharp, Ruth P
• Tinsley, Mike x 2
• Weddle, Marvin A
• White, Vance & Christine
• Wilson, Clint A

2009

Tax Sale

The county has compared the list of people who owe taxes from 2008 and 2009 who were not published in the paper and still have unpaid taxes. There were 35 names from 2008 and 50 from 2009. Some of the names have multiple properties. One has 8 properties with unpaid taxes. There are a total of 43 properties from 2008 and 75 from 2009 that were not published and still had unpaid taxes when the report was run. During the commission meeting several properties were identified where the taxes had been paid since the report had been run.

Since the publication in the newspaper is what triggers the bid off, the properties have yet to start the redemption period. For homestead property, this is three years from the date of publication. For non-homestead property the redemption period is two years.

Attorney General & County Treasurer

The commissioners have not heard anything back from the Attorney General about the investigation into the allegations against the Bourbon County Treasurer. Their understanding was that the Attorney General’s office would get back to them and let them know if it was going to be pursued further or not. They expected to have heard something back by now, but pointed out that with all the other things the Attorney General deals with, this might not be the highest priority.

Are the overpaid taxes being refunded?

Currently the commissioners do not have a copy of the details that Terry Sercer compiled. They only have the report which we posted here. Typically the county refunds overpayments for other types of fees if it is more than $5.

The commissioners are hesitant to request the information from Mr. Sercer until they hear back from the Attorney General. If the Attorney General is pursuing an investigation, they don’t want to have information released to the public that could compromise his efforts.

Is there any effort to pursue recovering the taxes/interest that was not charged correctly? (Under KSA 79-1703).

Not at this point, but this couldn’t be done until the Attorney General is finished with his investigation.

Is it possible to get the details of the audit report?

The details showing which properties have over paid and which properties have underpaid their interest is not something that the Commissioners currently have. The Commissioners don’t want to request this information from Mr. Sercer until they hear back from the Attorney General.

Has there been any effort to ask the Attorney General about the status?

Chairman Endicott wasn’t sure of the date, but said that within the past few weeks Terri Johnson (County Attorney) called to ask the Attorney General’s office about the status and was told that they didn’t have any record of a request for an investigation on the matter. She sent them another copy of the letter and then followed up with them. Again they did not have any record of the request.  She faxed it to them and immediately called them back and they then confirmed that they had received it.

Rock Quarry

There was some discussion about how to move the registration from the former rock quarry to the new quarry and also some discussion about the blasting at the new facility.

Sewer District

John Scott is going to use his house as a distribution point for the manuals and warranty information for the grinder pumps in the new sewer district. He was concerned because the paper work said it was a 2 year warranty, but when they were deciding which pumps to buy they selected the more expensive pumps because they had a longer warranty.

There is one home where the grinder pump is coming into a basement too high and there was some discussion about how to go about getting it fixed.

Misc

At least two commissioners are going to the Neosho County rock quarry to view their operation at 9am. They will also be at the Airport Advisory meeting at 12 noon on Tuesday.

An individual asked if they were going to pave 180th street. He said there were a lot of dump trucks coming through and tearing it up.

Mr. Meara came through with a cart with all the tax foreclosure cases. He was taking them up to file in court. He wanted to show he commissioners what 193 foreclosure cases looked like.

Potholes

Jennifer Miller-Connet works for Fort Scott broadcasting and lives in Vernon County. She says she was headed into Bourbon County at 4 am to open Radio Shack up for Black Friday. She hit potholes that caused $803 worth of damage near the state line. She feels like as a tax payer the road should have been taking care off. She said there was no way to drive around the holes.

Chairman Endicott asked how many miles were on her car. She said 125,000 miles and that the car is a low riding Mazda Protege. She felt that there should be some type of compensation from the county. The commissioners said that she should file an insurance claim and the insurance company would make a determination.

Roads

The commissioners decided to buy 50 culverts from Judy’s Iron and Metal. The rock crusher came in Monday. They are looking at getting a couple Ricoh G700 SE GPS cameras to give to the road crews to take photos of things that can be placed on the GPS maps. The cost of the two cameras will come to $2,901. The county has sold some data to a mapping company so the funds are available for the purchase.

They are also planning on buying a label gun to put labels on signs so if one is found in the ditch, the county will know where it came from.

The date for the lawsuit related to the sewer district has been bumped back. The County Attorney pointed out that this is an existing case–not a new lawsuit. They date has been bumped back as further discovery is done and it is expected that it won’t actually go to court until next year.

Tax Sale

Mr. Meara came back at 10:30. Defendants of foreclosure lawsuits that live in KS will be notified by the sheriff. Defendants out of state will be notified by certified letter. Everything has been filed that Mr. Meara was given that was possible to file. He is going to give the commissioners a list of the properties that have not yet been published and that he was unable to file. Those will need to be published. There may be some from 2008 and 2009 that need to be published as well.

Mr. Meara said there were 17 to 25 properties that were not published in 2007. He said that it was probably just an oversight on the part of the Treasure’s office and that there didn’t appear to be any pattern. They did not appear to all be payment plan properties.

Terri Johnson (County Attorney) said it appears that the redemption period starts at the date of publication and that the publication must occur for the property to be property “bid off.” So properties that were not published for 2007 taxes will need to be published before the three year redemption period can begin. Commissioner Endicott said that it didn’t seem right that someone could have not paid their taxes for three years and then they get another three years if they were left out of the publication. The law does allow for there to be errors and omissions in the publication. However, this allowance seems to be more aimed at preventing people from saying their property was improperly foreclosed on due to a printing smudge or mistake and may offer less protection for the county if proper procedure wasn’t followed.

Partial redemption cannot be invoked once the county files the foreclosure. So once the county files the foreclosure paperwork, those properties must have their taxes, fees, and interest paid in full in order to avoid a tax sale.

There was some discussion as to whether or not a non-homestead property could be partially redeemed before the county files for foreclosure. The scenario would be a business that had unpaid taxes since 2007 that paid their 2007 taxes in order to remove it from foreclosure lawsuits that Mr. Meara filed this morning. The statutes appear to only mention partial redemption under the section that applies to homestead properties. The other sections seem to indicate that once a property is bid off to the county, the entire amounted owed on that property must be paid in order to avoid foreclosure. It appears that non-homestead properties have been allowed to partial redemption in the past and the attorneys were not clear if the statues indeed prohibit partial redemptions for non-homestead properties. They are going to look into it to see.

Clarifications

The lawsuit summons from last week was not a new lawsuit.

Executive sessions

Back in October, we looked at whether or not an executive session was illegal. Part of the argument was that attorney client privilege can only be used when no one other than the client is present.  The County Attorney gave me a copy of Attorney General Opinion 92-56. The opinion relates to KPERS, but it does establish that the “client” can include any employee or elected official off the county.

With regard to whether KPERS staff or investment managers may be present in an executive session called pursuant to K.S.A. 75 – 4319(b)(2), K.S.A. 60-426 addresses the attorney client privilege and subsection (c) of that statute recognizes that this privilege may extend to staff or officials of a corporate client. K.S.A. 74-4903 creates the KPERS as “a body corporate. . . .” Thus, KPERS staff meet the definition of client. Such staff may therefore be permissibly present during an executive session without destroying the attorney-client privilege.

So the executive session was legal from the standpoint of falling within attorney/client privilege and our suggestion that the County Treasurer  wasn’t allowed in the meeting was based on a misunderstanding of whether Attorney Dan Meara was representing the Commissioners or the County. Since he is representing the County, any County employee or official can be present.

Special thanks to County Attorney Terri Johnson for taking the time to explain this and point out the section of the Attorney General’s Opinion.

Unpaid Taxes

On November 15th, we looked at some of the other forms of unpaid taxes in the county. I had a few people point out that some of the businesses listed with unpaid taxes have been sold and are owned by different owners now. So don’t stop supporting someone just because the business name is on the list. It might be the previous owners who didn’t remit their sales tax to the state.