HomeMy WebLinkAbout09202019 City Council Work Session Laydown - Procedure for Late Bed Tax / '2- CD • Main Office:(907)224-4050
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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: L. Date: 9 / 19 / 2v l9'
colt Me s y Manager
Version 2019