The Clay County Commission denied a request to waive interest, penalty and fees stemming from a tax payment made in error, concluding the record did not show a county mistake.

Administrative Services Director Deetta Jacobs presented a waiver request filed by Michelle Blake. Jacobs said the taxpayer paid a 2023 tax bill to Douglas County, Kansas, on Dec. 6, 2023; Missouri’s system is billed “in arrears,” and Clay County later sent a delinquent bill in April 2024. Jacobs told commissioners the amount in question was approximately $277.10 and that county staff attempted to reach the applicant but were unable to make contact before the meeting.

Commissioner Wagner noted the receipt in the packet was marked “Kansas Department of Revenue” and said that fact suggested the taxpayer had paid Kansas rather than Clay County. “It should be very clear that nothing was paid to Clay County,” Wagner said.

Commissioner Johnson cited state law limits on the county’s authority to waive penalties when the taxpayer, rather than the county, made the error. “If it’s not a mistake on the side of the county, then state law doesn’t really allow us to waive these kinds of things,” Johnson said. He moved to approve Resolution 2025-168 with the box marked “denied,” and the motion passed 6–0.

The applicant was not present at the meeting; staff said they left messages but did not receive a response. The commission’s action was an administrative denial of the waiver request; no change was made to statutes or county-wide policy in the meeting. Jacobs indicated staff would pursue required follow-up with the taxpayer consistent with county procedures.