HomeMy WebLinkAbout09232019 City Council Laydown - Procedure for Late Bed Tax • Main Office:(907)224-4050
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CITY OF SEWARD PROCEDURE FOR WAIVER OF PENALTY AND
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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: Date: '1 _/ 19 / •2019
colt Me s Manager
Version 2019