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<br />RESOLUTION #2007-10 <br />ADOPTING AN IMPLEMENTATION PROCEDURE FOR HOUSE BILL 1332 <br />RELATING TO PROPERTY TAX DELINQUENCY PERIOD AND WAIVER OF <br />PENAL TV AND INTEREST <br /> <br />WHEREAS, The 60th North Dakota State Legislature has shortened the time <br />period in which property tax can remain unpaid from the current fifty-seven months to <br />thirty-three months; and <br /> <br />WHEREAS, The reduction in time period allowed for property tax payments may <br />create a hardship for citizens of Cass County that have delinquent property taxes; and <br /> <br />WHEREAS, The 60th North Dakota State Legislature has provided the authority for <br />the Board of County Commissioners of Cass County to establish a policy to waive all or <br />part of penalties and interest on delinquent real estate taxes if the board of county <br />commissioners believes the reduced period for payment of property taxes creates a <br />hardship for taxpayers; and <br /> <br />WHEREAS, The policy for the waiver of all or part of the penalties and interest <br />must be applied uniformly to all taxpayers. <br /> <br />NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners, <br />of Cass County, North Dakota, as follows: <br /> <br />1. That the County of Cass adopts a uniform policy of waiver of all penalties <br />and interest assessed against a real estate property where all delinquent <br />and current taxes are paid during the period commencing on August 1, <br />2007 through the 1st day of October 2007. <br /> <br />2. That the County of Cass shall inform owners of property that have <br />delinquent property taxes in Cass County of the reduction in the time period <br />for the payment property taxes through a direct mailing to the address on <br />record for each of the properties and through public notices published in <br />The Forum, the official newspaper of Cass County. <br /> <br />3. That the County of Cass shall inform owners of property that have <br />delinquent property taxes of the potential savings resulting from the waiver <br />of all penalties and interest through a direct mailing to the address on <br />record for each of the properties. <br /> <br />APPROVED: <br /> <br />Scott Wagner, Chairman <br />Cass County Commission <br /> <br />ATTEST: <br /> <br />Michael Montplaisir <br />Cass County Auditor <br />