Review Report by Tax Assessor and Collector and authorize payment of bills. Ms. Scott presented to and reviewed with the Board the Tax Assessor and Collector’s Report for the month ended September 30, 2025, a copy of which is attached hereto as Exhibit C.

Staff Report & Agenda Item Details

Review Report by Tax Assessor and Collector and authorize payment of bills. Ms. Scott presented to and reviewed with the Board the Tax Assessor and Collector’s Report for the month ended September 30, 2025, a copy of which is attached hereto as Exhibit C. Ms. Scott reported the District has collected 99.339% of its total taxes for 2024. She noted the District’s 2025 certified value of $342,262,222. Ms. Scott reported the cash balance in the amount of $17,531.11. Ms. Scott presented four checks for the Board’s approval. Ms. Scott reported on the historical collections data and historical tax data. Ms. Scott reported one homestead payment plan. Ms. Scott reviewed the Delinquent Tax Report. She noted that one account paid in full, and that the delinquent tax attorney is awaiting responses on four accounts. Ms. Scott inquired whether the Board wished to proceed with terminations on the delinquent accounts. Upon motion by Director Huhn, seconded by Director Connelly, after full discussion and the question being put to the Board, the Board voted unanimously to authorize the delinquent tax attorney to proceed with tagging and termination process of the four delinquent accounts.

This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 4.4/10). Under the Bastiat Liberty Watchdog Index, voting YES on measures that cap or reduce ad valorem tax burdens, expand taxpayer exemptions, retire debt early, enforce competitive bidding caps, or remove regulatory/zoning barriers to private property rights earns a positive Pro-Liberty score.