The Clark County Park District board recently held a special meeting to address the adoption and filing of a property tax levy that does not comply with state law. Board members acknowledged during the meeting that the levy was being submitted after the legal deadline. The motion to adopt and file the levy included a stipulation: it would only proceed if the County Clerk agreed to accept the late submission.
Attempts to reach the County Clerk’s office for comment have not received a response. However, Jeff Wallace, a former board member who spoke at the meeting, reported that he had spoken directly with the Clerk and was told she would not accept the late levy.
Don Pine, another former board member, advised current members to recognize their mistake and refrain from submitting the late levy. He urged them not to put the Clerk in a difficult position by asking her to decide on an overdue submission. “He asked that they not put the Clerk in a position to have to accept or reject the late levy, and if accepted, it would start a firestorm,” according to those present at the meeting.
Board Chair Joe Ewing stated during discussions that no legal advice had been sought regarding how to handle this situation. However, he later told board members that their attorney recommended adopting and submitting the levy regardless of its tardiness. Ewing noted that while state law sets a clear deadline for filing levies—which they missed—it does not specify what should happen if one is filed late.
If no property tax levy is filed on time, taxpayers could see relief from taxes for this year, as highlighted by Don Pine during public comments at the meeting.
Submitting a late levy could create further complications. If accepted by the Clerk, she could be exposed to potential legal action for disregarding statutory deadlines. Every taxpayer in Clark County Park District might then have grounds for legal action against both the Park District and County Clerk over any improperly imposed taxes.
The financial impact of foregoing this year’s $170,613 property tax levy was not discussed at length during public deliberations. A review of recent financial reports indicates that as of 2025, nearly $1 million remains available in district funds—with only $53,570 restricted—suggesting sufficient resources exist without imposing additional taxes this year. Annual expenditures were reported as $1,432,182 for 2025.
Further updates will be provided once there is confirmation about whether or not the County Clerk will accept or reject submission of this late property tax levy.
