BY MARIE McCAIN
The Cincinnati Enquirer
FOREST PARK -- A new $100 penalty for those who repeatedly file their local taxes late has been suspended temporarily.
Council members approved a motion earlier this week to hold the late filing fee to last year's penalty of $30. But they cautioned the break is for this year only.
The larger $100 penalty approved in February was actually part of a "taxpayer-friendly" package that incorporates a graduated penalty system, officials said.
Under this law, a first-time offender would not be fined. But the second time a resident filed his local taxes late, he would be fined $20. And for those who still won't meet the deadline, the fine jumps to $100 for every subsequent offense.
The law took effect in March. But that was after the 1997 local tax instructions had already been mailed out with the warning of the $30 fine. Forest Park officials, reasoning that because so few people are chronic late filers, it wasn't cost-effective to notify residents of the new penalty structure for the 1997 year. But at least two residents -- penalized under the new law -- complained.
The most vocal -- Wanda Vesper -- admitted she filed her tax return five weeks after the April 30 deadline.
In June, she balked when she was notified of the $100 penalty, opting instead to pay only a portion of it. She wrote a check for $25.
She laughed this week, when she said she learned her late-penalty balance was now $5. "I know (council passed the motion) because of me," she said.
However, City Manager Ray Hodges said council had been aware of the discrepancy in May long before Mrs. Vesper's complaints. Mr. Hodges added that he had been helping another resident who was objecting to the tax penalty.
He said the $100 fine affected 180 residents. Notices would be sent to these people, along with a check -- if they paid the $100 penalty fee -- refunding the difference.
