School board officials are concerned about receiving their June 30, 2007, tax distributions because the county assessor's office hasn't submitted the "in-between" reassessments to the auditor's office, let alone to the Department of Local Government Finance for approval.

County assessors had until July 1 to submit the new assessments to county auditors for review. County auditors had until Aug. 1 to send the documents to the Department of Local Government Finance. The county's assessed values are used to approve budgets and certify tax rates.

Warsaw Community Schools Superintendent Dr. Robert Hayworth and Chief Financial Officer Kevin Scott approached the county council Thursday.

"We understand the assessors are working hard on trending. It's a tedious and time-consuming process," Hayworth said about the process of taxing a property based on its marketable value. "My fear is that it may take longer than we're being told and that pushes back our June 30 distribution.

"We've been told it will be done in two weeks and we've been told it will take longer."

Hayworth said if the reassessments aren't certified by April 27, he realizes that provisional tax bills could be sent to property owners.

Scott said he and his counterpart at Wawasee School Corp. are very concerned that even if a provisional tax bill is sent the school could lose up to $240,000 in interest on a $6 million distribution.

"If we don't hear something by Jan. 19, at the latest, we're going to be in trouble," Scott said.

Council President Harold Jones said the council was very much aware of the problem and the impact assessed values have on taxing units.

Scott suggested other counties have contracted outside resources for the work.

Council member Charlene Knispel, a former county auditor and township assessor, said the county has always prided itself on doing property value reassessments in-house.

"If this continues, we should consider outsourcing. I wouldn't have proposed this earlier, but now there are experts in the field."

Board member Tom Anglin said if the assessor's office needs more help, they should get it.

County Auditor Sue Ann Mitchell said this cycle began with township assessors not turning in their work on time.

"There are several townships who have not taken care of business," she said.

According to Indiana Code, county assessors shall perform the functions of an assessing official in a township with a township assessor-trustee if the township assessor-trustee: fails to make a report that is required by law; or fails to deliver a property tax record to the appropriate officer or board; or fails to deliver an assessment to the county assessor; or fails to perform any other assessing duty as required by statute or rule of the department of local government finance.

County Assessor Laurie Renier was not present at the council meeting.

Mitchell said only 15 counties have had their assessed values certified by the state; 45 are waiting for assessment and the rest, Kosciusko County included, haven't reached the state level.

Mitchell said the assessor's office hopes to be done with trending by the end of November.

With three additional appropriations and nine transfers before them and no department heads present at the meeting, the council decided to reiterate the policy of hearing from department heads for financial requests.

Jones said he talked to Highway Superintendent Dennis Pletcher and County Prosecutor Steven Hearn and told them they didn't have to attend.

Mitchell said purchases also are being made without council approval.

Jones said it's always been a rule that department heads attend the meetings with requests, and absences have been overlooked.

"It's part of their responsibility to explain what they're doing," Knispel said. "Once a month won't hurt them."

General fund additional appropriations approved were:

• $418.21 for per-diem meetings as requested by the veteran's service officer;

• $33,523 for a part-time deputy prosecutor and $440 for a part-time prosecutor as requested by the prosecutor's office. The money will come from pre trial diversion fees.

• $1,846 for a part-time Title IV D employee. This position also will come from pre-trial diversion fees.

The following transfers were approved:

• For the county assessor: $1 from real estate deputy to county assessor and $3,000 from part-time to overtime.

• For the county treasurer: $2,600 from deputy to part time;

• For the surveyor: $300 from surveyor maps to continuing education.

• For Superior Courts 2 and 3: $28,500 from superior 3 secretary/bailiff to pauper council because expenditures are exceeding the budget.

• For the county auditor: $1,000 from per diem meetings to mileage, fuel and travel;

• For the sheriff's department's Department of Natural Resources grant, $1,050 from personnel to miscellaneous;

• For the county highway department, $500 from drainage to training and seminars to cover costs;

• And for the Local Emergency Planning Commission, $560 from the emergency plan to hazardous materials response equipment.

County council members are Harold Jones, Tom Anglin, Larry Teghtmeyer, John Kinsey, Charlene Knispel, Bob Sanders and Brad Tandy. [[In-content Ad]]