Utah County commissioners approve waiver of penalties for Northstar personal property account

At a Utah County commission meeting, commissioners approved a motion to waive penalties and fees for personal property account 40851, identified as Northstar, after staff described competing recommendations.

County Attorneys Office staff attorney Adam Beck told the commission the account had been estimated because the company failed to file a required personal property statement this year. Beck said the county attorney's office recommended denying the waiver request to remain consistent with past practice and law, noting the assessor recommended denial while the treasurer's office recommended approval. "Legally and factually, our recommendation was that we deny the request," Beck said.

Jeanne Bowen, speaking for her office, said the treasurer's office frequently reduces or waives penalties for small businesses on first-time nonfilings and that the office sometimes halves or removes penalties depending on the amount. Bowen said the penalty in this case was "over $9,000". Assessor Paulette Stetzer responded that she must consider fairness across the county and that similar late filings occurred elsewhere this year: "I have to look at it from the fair and equitable portion of the whole county," Stetzer said.

Following discussion of the applicant's lengthy prior compliance record (Beck noted the applicant had not been late since 1998 before this incident), Unidentified Speaker 3 moved to approve the property tax action on item 11 to waive the penalties and fees for account 40851. Unidentified Speaker 1 seconded the motion. The chair called for the vote and commissioners responded "Aye," after which the motion was recorded as approved.

Account and procedural details recorded in the meeting: account number 40851 (Northstar); staff split in recommendations (county attorney and assessor recommended denial; treasurer's office recommended consideration of waiver for small or first-time filers); penalty described in the record as over $9,000. The meeting record does not include a roll-call tally of individual votes.

The commission proceeded to other business and later recessed into a closed session before returning and adjourning.