Tax collection runs smoothly for new Latah County treasurer

It could have been beginner's luck.

Or maybe after eight years of an all-female office, the Latah County treasurer's office was ready for a man's touch.

Rookie Latah County Treasurer Les Proctor isn't questioning why this year's tax collection went so well, he's just glad it did. "If they're all like this one, they'll all be a breeze," he said Wednesday.

It was just last week that many Latah County residents were in a race against the clock to pay second-half taxes for 1997 by June 22.

There was more work, more calls and more questions about taxes, but overall, Proctor said, things went smoothly. Besides the yearly forgetful taxpayer, there were no major outbursts or confrontations. Most people who were late just simply forgot to pay their taxes on time, Proctor said.

"We haven't had any battles," he said.

Deputy Treasurer Leora Frei said the difference in this time's payments and the last two tax cycles she's been through could be because of the mere presence of a man in the all-female office. She said people were less upset this year about paying bills and those who usually throw their payments over the counter didn't.

"We attribute it to Les," she said. "Having a man in here made a difference." Proctor said that, if a taxpayer became irate, he would make his presence known and the individual would usually calm down.

He said the difference between a male and female treasurer shouldn't matter, but it does.

"I attempt to stay calm myself," he said. "I think that helped too."

But with 95 percent of the taxpayers paying on time, there are those who, for whatever reason, don't. Of the top 50 taxpayers in Latah County, two paid penalties. McCarthy Management and Development Co., commonly known as the Palouse Mall, was two days late on its payments costing the $296,533 taxpayer an additional $18,000. Latah County Grain Growers was a day late paying about $2,000 in penalties on its $57,084 bill.

Latah County Senior Deputy Treasurer Lois Ahles said, as with any late taxpayers, those who might have a substantial penalty are still held accountable for being late. Tardiness for the mall and Latah Grain Growers was due to a clerical error on their part, she said. Penalty and interest depends on how late the tax payment is and how large the amount.

A one percent per month interest charge is accrued and calculated daily along with the 2 percent penalty fee.

Both companies have corrected the mistake and neither gave any indication of an appeal, Ahles said.

With tax penalties fluctuating each year, Ahles said it's impossible to estimate what the county collects in fees for a tax year. Last month $1,200 in taxes, penalties and interest due in June 1997 were paid. About $3,000 in taxes two years late were paid in June too.

County Auditor Susan Petersen and Assessor Steve Fiscus explained that the funds collected through penalties don't serve as additional revenue for the county or will save on tax payments next year.

Even a penalty of $18,000 will only help balance the county's budget after tax money is lost due to a hardship or catastrophe case and to help cover others who pay their taxes the maximum three years late.

That does not include mobile homes or personal property where warrants of distraint will be issued in the next few weeks for those taxpayers who missed this year's deadline.

About 18 percent of a taxpayer's total bill goes toward the county budget.

Tax bills for 1996 were $19.65 million with $727,664 uncollected by the June 20, 1997 due date.

Bills for 1997 totaled $20.22 million with $664,156 uncollected by this year's due date.

To be eligible to appeal a tax penalty, Proctor said taxpayers must have a fee more than $5, have a catastrophic reason for being late or have had the taxes held up in court.

Penalty appeal and hardship forms are available in the treasurer's office. The Latah County commissioners have the final say on tax penalty appeals. "It breaks my heart to (collect penalties,)" Ahles said. "But if you wait until the last minute, it's a gamble."

The top 10 taxpayers in Latah County

* Potlatch Corp., $652,700

* GTE Northwest, $445,153

* Washington Water Power Co., $300,263 (utility)

* McCarthy Management & Development Co., (Palouse Mall) $26,533

* Otto H. Hill, $186,864

* Bennett Lumber Products Inc., $183,830

* Bennett Tree Farms Inc., $156, 489

* Wal-Mart Stores Inc., $100,273

* Washington Water Power Co., $93,513 (commercial building)

* Hagadone Hospitality, $82,087.