Loading...
HomeMy WebLinkAbout09232019 City Council Laydown - Bed Tax Penalty Waiver • Main Office:(907)224-4050 CITY OF SEWARD • Police:(907)224-3338 .`,or Sew • Harbor:(907)224-3138 P.O. BOX 167 • Fire: 9907)224-3445 -my • City Clerk:(907)224-4045 .� SEWARD, ALASKA 99664-0167 •moo 'y ' 4LA • Engineering:(907)224-404 • Utilities:(907)224-4050 • Fax:((9907)224-4038 °aA4,d Aq 2 3 CITY OF SEWARD PROCEDURE FOR WAIVER OF PENALTY AND INTEREST FOR LATE BED TAX PAYMENTS PROCEDURE: When a taxpayer requests information about penalty and interest charges for late payment of a bed tax account or late filing,the employee receiving the request should take the following steps: • Inform the taxpayer of the reason they were assessed penalty and/or interest, i.e., late payment, late filing or both. • Explain City of Seward policy, i.e.,waivers must be approved by the City Finance Director and only in cases involving a clerical error by the City, a postal error,or an extreme non-financial personal hardship. Provide a copy of the City policy if requested. • If it appears that one of these situations caused the penalty and/or interest,the taxpayer should be requested to fill out a"Request for Waiver of Penalty and Interest" standard form. It must include the reason for the request and evidence supporting the claim,i.e.,a letter from the postal service or verification of serious illness or death.A letter from the taxpayer may be substituted for the standard form. • Taxpayers should not be encouraged to submit a request for waiver if they do not appear to meet the criteria established in the policy. • Requests claiming a clerical error was committed by the City of Seward Finance Department, or request involving waiver of a late filing fee should be sent to the Finance Department. The staff should review the request,make a recommendation and then forward the request to the Finance Director. • The Finance Director will review the request and approve or-disapprove. The Finance department will send the taxpayer a letter indicating the Finance Director's decision. • Taxpayers who wish to appeal a decision of the Finance Director made under this policy may do so by providing a written appeal to the City Manager. Signature: 4.. '" Date: /, I'T / SON cott Me s Manager Version 2019