Search Warren County property assessments by tax roll, parcel number, property owner, address, and taxable value. If you filed last year, you would automatically receive a new form for next year; those forms are mailed in July. A lien is defined as a charge on real or personal property for the satisfaction of debt or duty. Tax Officers: The local tax filing deadline is April 18, 2022, matching the federal and state filing dates. The County Tax Assessor has general charge of the listing, appraisal, and assessment of all real and personal property in the county for taxation purposes. Smart homebuyers and savvy investors looking for rich money-making opportunities buy tax-delinquent properties in Warren County, PA, at tax lien auctions or online distressed asset sales. Home. Sheriff turns UNPAID tax bills over to County Clerk at the close of business. Job specializations: . Visit the Warren County Assessor's website for contact information, office hours, tax payments and bills, parcel and GIS maps, assessments, and other property records. Invoices, completed W9 forms and inquires may be emailed to the Payable Administrator at payables(a)warrencountypa.gov. Full Time, Part Time, Contract. When properties are redeemed, the county must be made whole, Hardy said. When Payment Options appears, click on the Switch to Pay with Check link and then continue entering your information. Delinquent Taxes and Tax Foreclosure Auctions . Determine the cost - could be free, or up to $500. 1340 State Route 9 Lake George, NY 12845. Create a Website Account - Manage notification subscriptions, save form progress and more. View Warren County, Pennsylvania online tax payment information by account number or block, lot or qualification or property owner or company name. Receive the list in the method you choose (email, mail, CD-ROM, etc.) However, the costs rise even higher as the number of owners of a property increases. The sale is set for September but many of the properties' 2019 taxes will be paid by then in order to avoid the sale. taxclaim@pikepa.org. View Warren County, Pennsylvania property tax exemption information, including homestead exemptions, low income assistance, senior and veteran exemptions, applications, and program details. If you have any questions, contact the, Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 |, September 26th 2022 Upset Tax Sale list - SOLD, Upset Tax Sale _ Background and Procedure _ First Sale, Judicial Tax Sale _ Background and Procedure _ Second Sale, Repository Tax Sale _ Background Procedure and Bid Form _ Last Sale, Questions and Answers Concerning Tax Sales, Repository Listing with Photos as of 01/24/2023, 2018 Millages Levied on Real Estate (PDF), Currently accepting and holding bids until the last county business day of the month, If the office is closed due to a holiday on the last day of the month, or it is the weekend, bids must be submitted prior. Assessed values are established annually by Warren County and are equalized by the State at an estimated 50% of current market value. The list was ap proved by the finance committee and upon motion, he was r dieved of the several sums upon the list.' The following bills were ordered paid: RoadsTotal amount paid . The lien ensures the Commonwealth of Pennsylvania is listed as a priority creditor that must be paid before other financial transactions can take place (home sales, business transfer, obtaining a loan, etc.). 556 likes. Unpaid property taxes are returned to the County Tax Claim Bureau by the City on the last Monday in April and will be in the Tax Claim Bureau by May 1. Job in Bethlehem - Northampton County - PA Pennsylvania - USA, 18020. The collection of real estate taxes for properties located in Warren Center Pennsylvania is a major priority for the Bradford County Pennsylvania tax collector. Before you buy, you should stop and ask yourself if you're typical. income; Homeowner cannot receive the same assistance for mortgage Mailing Address. Allow Our Knowledge & Experience to Reduce Your Stress. We do not accept any money until the bid is approved by all three taxing districts. info [at] taxlienuniversity.com The current tax owed may differ from the amount listed on the lien lists due to partial payments and/or additional interest and penalties. Towanda, PA 18848. Warren County Sheriff's Office P. O. Pay Your Delinquent Property Taxes. A lien is removed when the department receives confirmation that the past-due liability has been resolved. Secretary. Macomb County. . Map Number. . The tax list will be available at https://kydtax.smllc.us and https://warren.countyclerk.us beginning August 5, 2022 and will be published in the Bowling Green Daily News on . If the property remains unsold, it will go to the, If the property remains unsold, it will be placed on our. The one I worry about is the poor guy out there who really doesnt realize all this is getting tacked on, she said. Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 | Email Warren County | Hours: 8:30 am to 4:30 pm. 10102 S Redwood Rd IF THE MAILING ADDRESS ON A TAX BILL IS INCORRECT PLEASE CONTACT THE WARREN COUNTY TAX ASSESSMENT OFFICE, WARREN COUNTY COURT HOUSE, 204 FOURTH AVENUE, WARREN, PA 16365; PHONE: (814) 728-3420. PA 18431. They are then known as a certificate of delinquency and represent a lien against the property in question. Last year, more than 500 parcels in Warren County were listed as unpaid. We will post more information in September of 2023, but in the meantime if you have any further questions please feel free to contact the Real Property Tax Services office at 518-761-6464. Property Tax Certification; Local Earned Income Tax Residency Certification; . The savings to the county in printing and mailing costs avoided by this action is over $50,000 per year. If there is a Department of Revenue lien filed against you or your business, and you want to resolve your tax liability, complete the Lien Payoff Request Form (REV-1038). Search Warren County property assessments by tax roll, parcel number, property owner, address, and taxable value. The countys annual budget originates within this department and is submitted to the County Commissioners in December for their final adoption. If you have any questions, contact the, Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 |, 2018 Millages Levied on Real Estate (PDF). Barbara Robbins Dept. donna f. hardy, chancery clerk in and for said county and state, hereby certifies that the following is a correct list of land sold on the last monday and the 31st of august 2020 for delinquent taxes due thereon for the fiscal year of 2019 pursuant to the requirements of law, and that the title to said land will Treasurer. The Fiscal Department is comprised of the County Fiscal Director, Payroll/Accounts Payable Administrator, and a Purchasing Assistant. The property is then posted in July or August and usually sold on the last Monday of September. Warren, PA 16365. If you believe you qualify for a deferment, please contact the Treasurer's Office at 586-574-4554 to request a copy of the form. County Held Tax Lien List -Updated 11/20/2020; Active Treasurer's Deed List -Updated 07/18/2019 Checks should be made to Warren County Clerk. Please enable scripts and reload this page. Failure to receive tax notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.. https://warrencopa.com/tax-claim/ Warren County, PA, currently has 61 tax liens available as of February 16. You may not use this site for the purposes of furnishing consumer reports about search subjects or for any use prohibited by the FCRA. Remember to have your property's Tax ID Number or Parcel Number available when you call! Suite 900 Front Royal, Virginia 22630 Telephone: (540) 635-2651 Fax: (540) 636-8280: Delinquent Tax Databases. Because of impediments due to any one or more of the foregoing and other factors, it is generally expected that no earnings, revenues or profits will be achieved with the use of any products or services advertised on this site in circumstances similar to those referenced in any endorsement or testimonial. View Warren County Treasurer and Tax Claim Bureau general information page, including information on how to pay payments. View Onondaga County delinquent tax auction information including list of properties. The earnings, revenue and profit results that a customer will generally achieve in circumstances similar to those depicted in the endorsements and testimonials on this site depend on many factors and conditions, including but not limited to, work ethic, learning ability, use of the products and services, business experience, daily practices, business opportunities, business connections, market conditions, availability of financing, and local competition, to name a few. These taxes are paid with your elected tax collector until April 14th, after April 14th, they will be with the Tax Claim Bureau, and additional fees and interest will be added: The Warren County Assessment Office determines the value of the property on which taxes must be paid. . Monday through Friday 8:30 am to 4:30 pm. View articles answer questions on tax lien certificates, tax deeds, and more. "The vast majority of . An updated Repository List is now available for download (properties shaded in gray currently have bids submitted that are waiting for approval- Do not submit bids for these properties). Taxes paid after November 30 are assessed a 10% penalty. Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 | Email . Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of the County of Warren, Virginia, the undersigned Special Commissioner will offer for sale at a Simulcast (online and in-person) public auction the following described real estate at the Warren County . View archived audited financial documents in the Archive Center. 429 E 10th St, Suite 100 Bowling Green KY 42101. June 25, 2023. We have tried to make finding the information you need easy. Upset price is comprised of three years of taxes (two years of delinquent taxes and the current year tax) plus the deed recording fees and transfer taxes. Now you can pay your Delinquent Property Taxes from the comfort of your home or office by using our online payment service. The data is available free of charge as a public service to the community. I want that out there, because our public gets so upset. The Tax Claim Bureau is responsible for collecting delinquent real estate taxes for 3 school districts and the 13 townships/ boroughs located throughout Pike County. Site Map. Delinquent Property Tax. When a lien is filed, it becomes a matter of public record. Email. 513.695.1300 . Contact Us. . The official election results are below. The property tax is levied each June on the assessed valuation of property located in the City as of the preceding June. The official election results are below. Report a Concern. According to state law, the sale of Pennsylvania . This is a service of Value Payment Systems. The official election results are below. According to state law, the sale of Pennsylvania Tax Deeds are final and the winning bidder is conveyed either a Tax Deed or a Sheriff's Deed. If property has been sold and you receive tax bills in error, please forward bills to the new owner or return to your Tax Collector with any information you may have. Msg & data rates may apply. The department is fully computerized, issuing and making available financial information on a daily, monthly, and annual basis. source. Home; About. The School District tax bill may be paid in installments: NO DISCOUNT ALLOWED. The office number is (270) 842-1633, Ext 101. The Collector presented a list of taxes which he has been unable to col lect1912 duplicate, $2332.78; 1911, $7.52; 1910, $30.68. Michael Swan, County Treasurer Robert V. Lynch II, Deputy Treasurer Phone: (518) 761-6375 Fax: (518) 761-6470 Email County Treasurer. Forms. Please contact the Venango County Tax Claim Bureau for the total due BEFORE processing your payment at 814-432-9559. Central Phone . The typical customer puts in very little work. Logout Edit Profile Select Payment Item Home . Warren County Tax Records are documents related to property taxes, employment taxes, taxes on goods and services, and a range of other taxes in Warren County, Pennsylvania. Barney Wright; About County Treasurers; Treasurers Association of Ohio; Homestead Exemption; Owner Occupancy Credit; Unclaimed Funds; . Milford, PA 18337. Luzerne County Severe Hardship program is available to assist in paying your property taxes. Limit one (1) copy per household, must be 18 years of age or older. all delinquent tax payments must be made at the Crawford County Tax Claim Bureau either in person or by mail. You can send a copy of the notice to credit bureau(s) requesting to modify or remove the lien from your credit report. These records can include Warren County property tax assessments and assessment challenges, appraisals, and income taxes. 2023 County Office. Keystone State. If you select the physical version the normal retail charge of $39.97 is waved however you will be charged a one-time USPS shipping and handling charge of $9.95. County Office is not affiliated with any government agency. As a result, taxpayers may receive notices from law firms working for the Department regarding liens. Warren County Tax Claim Bureau Contact Information. Pennsylvania Tax Liens What is a tax lien? payment, mortgage reinstatement, property charges, and/or utility Homeowner owns and occupies the property as their primary The tax for the School District is billed separately. They think Im just coming in to pay that tax I didnt pay two years ago.'. In fact, the typical customer does not even finish the training videos. The official election results are below. Properties not sold at the Warren County Tax Deeds sale are transferred to Warren County. payment from another federal, state, local, nonprofit, or tribal If you have any questions about a notice or a lien, please contact the Department of Revenues Bureau of Compliance at While addressing the Warren County Board of Supervisors during its March 7 meeting, Hardy explained the fines that can be added onto a property owners delinquent tax bill and the best way for property owners to avoid additional fines. Free Search. Tax Lien University, Inc - Manage notification subscriptions, save form progress and more. Free Search. Please correct the errors and try again. You can call the Warren County Tax Assessor's Office for assistance at 814-728-3420. Real Estate Tax bills for the Municipality and County are included on one bill. The annual Warren County Tax Foreclosure Auction is tentatively scheduled for the third Saturday in October, which will be October 21, 2023. Taxes are paid at discount to September 30 and at par to November 30. The mission of the Auditors is to reconcile, verify, and adjust all accounts applicable to the county government. The 180-day notice period began on Friday when the first of a series of certified mailers was sent to property owners via certified mail. If you have any questions, contact the, Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 |, Homestead and Farmstead Program (Act 50 and Act 1), 2020 Millages Levied on Real Estate for Warren County (PDF), 2022 MILLAGES LEVIED ON REAL ESTATE FOR WARREN COUNTY, Act 319 Questions and Answers (Clean and Green) (PDF), Clean and Green Valuation Application (PDF), Notification of Conveyance for Properties Enrolled Under the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (PDF), Pennsylvania Department of Revenue Realty Transfer Tax - Common Level Ratio (CLR) Real Estate Valuation Factors for Warren County (PDF), Property Tax Relief Application for Homestead and Farmstead Exclusions (PDF), Uniform Parcel Identifier Implementation (PDF), Warren County Assessment Appeal Form (PDF), 2018 Millages Levied on Real Estate (PDF). CONTACT INFORMATION. Basic assessment and tax information of taxable properties that are located within the City of Warren is available to everyone. Warren County Treasurer 1340 State Route 9, Lake George, NY 12845 Phone: (518) 761-6375 Fax: (518) 761-6470. We specialize in all Pennsylvania Act 32 and Act 50 tax administration services. 1050, No. Add all that up, at a minimum that is $68.49 already added to what they owe in delinquent tax as the purchaser, Hardy said. Warren County Treasurer and Tax Claim Bureau 204 4th Ave., Warrent, PA 16365 Phone (814)728-3415. Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 | Email Warren County | Hours: 8:30 am to 4:30 pm. Delinquent Tax Databases. Create a Website Account - Manage notification subscriptions, save form progress and more. Generally, the minimum bid at an Warren County Tax Deeds sale is the amount of back taxes owed plus interest, as well as any and all costs associated with selling the property. The bidder willing to pay the most wins the bidding contest. The cost added to the property owners delinquent tax bill for a certified mailer is $7.33. The Crawford County Tax Claim Bureau by law collects all delinquent real estate taxes for the county. The official election results are below. Schedule An Appointment. View Warren County Assessment Office home page, including hours, phone number, and address. . Click to share on Facebook (Opens in new window), Click to share on Twitter (Opens in new window), Click to email a link to a friend (Opens in new window), VWSD Energy Academy students visit Grand Gulf Nuclear Station, Taste of Vicksburg recognizes local Black history. Current Repository Sale list is available below in pdf form. Below you will find a collection of the latest user questions and comments relating to the sale of tax lien certificates and tax deed properties in Warren County Pennsylvania. Proudly founded in 1681 as a place of tolerance and freedom. A lien allows the department to pursue progressive tax enforcement strategies such as wage garnishment, sales tax and employer withholding citations, and administrative bank attachment. The auditors are available via the telephone, voice mail, and email. Delinquent Sewer Wastewater Collection Real Estate Tax Collection . PA 211 Terms and Privacy. Dog Licensing. Physical Address. This field is for validation purposes and should be left unchanged. If you have general questions, you can call the Warren County . Warren County Property Tax Exemptions Quite honestly, the typical customer does not make any money whatsoever. The Warren County Assessment Office is primarily responsible for the valuation of real property for ad valorem (at value) tax purposes, including the management of all property characteristics and ownership records. All listed delinquencies are collected and serviced by Jordan Tax Services. Likewise, a large majority of the Countys Receipts and Revenues flow through this department. Warren County Assessor's Website Mon - Fri 8:00 AM - 4:30 PM. Third party advertisements support hosting, listing verification, updates, and site maintenance. Phone: (570) 265-1700 Fax: (570) 265-1795 Email: bctreas@bradfordco.org. Warren Countys Assessment Data is now online. Return to Top. The following is a list of cities and towns located in Warren County Pennsylvania. https://warrencopa.com/tag/property-tax/ Just stop by our office to pay today! Additional resources can be found on our Pennsylvania State Public Records page, . Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 | Email Warren County | Hours: 8:30 am to 4:30 pm https://warrencountypa.net/ All rights reserved. The tax reduction has been funded from slot money revenue from the state. Contact us to quickly and efficiently resolve . Such sum shall be held by the Special Commissioner and credited towards the purchase price following confirmation of the sale. Please be aware this process could take several months. The purpose of the Tax Claim Bureau is to promptly return properties with delinquent real estate taxes to the productive tax rolls. Contact the Arlington office of Acker Warren P.C. A lien is defined as a charge on real or personal property for the satisfaction of debt or duty. Please call the assessor's office in Warren before you send documents or if you need to schedule a meeting. Warren County Tax Warrants Create a Website Account - Manage notification subscriptions, save form progress and more. Vehicle Tax . The lists are updated monthly; therefore, a satisfied lien will still appear on the list until the next monthly update is published. Create a Website Account - Manage notification subscriptions, save form progress and more. 5860.601 ) Bid Procedure: Premium Bid (Sec. 2023 will not be accepted at the City Tax Office, but will be turned over to the Warren County Tax Claim Bureau for collection beginning on May 1, 2023. . If eligible grants extensions to elderly property owners and to property owners with severe economic hardships If you have any questions, contact the Elections Office. Please indicate your property control . If you have any questions, contact the Elections Office. CountyOffice.org does not provide consumer reports and is not a consumer reporting agency as defined by the Fair Credit Reporting Act (FCRA). Directory. Warren, PA 16365 (814) 723-6300. In Pennsylvania, the County Tax Collector will sell Tax Deeds to winning bidders at the Warren County Tax Deeds sale. In Pennsylvania, the County Tax Collector will sell Tax Deeds to winning bidders at the Warren County Tax Deeds sale. Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 | Email Warren County | Hours: 8:30 am to 4:30 pm. Free Search. In conformity with 58.1-3924 of the Code of Virginia and authorized by the governing body of WARREN COUNTY TREASURER, JAMIE SPIKER, the following is a list of nonpayment real estate taxes which are delinquent. When a lien is filed, it becomes a matter of public record. Warren County Tax Records are documents related to property taxes, employment taxes, taxes on goods and services, and a range of other taxes in Warren County, Ohio. Warren County Treasurer: Commissioner of the Revenue: 220 North Commerce Avenue Suite 800 Front Royal, Virginia 22630 . Were trying to come out strong, not just doing a public service announcement in July, but also to point out to our constituents how they can save some money, Hardy said. If you select the digital download version there will be no charge and you can immediately download the contents of your selection. Warren County Commissioner James R. Kern III is joining the executive board of the New Jersey Association of Counties (NJAC), the non-partisan organization that advocates for legislation, regulations, and policy directives that empower county governments to operate more effectively and efficiently. FIRST installment payment MUST be received or postmarked by September 15 to qualify for the installment payment option. By submitting this form you agree to our Privacy Policy & Terms. Step 2: Select Record. The information provided on this site is not legal advice, does not constitute a lawyer referral service, and no attorney-client or confidential relationship is or will be formed by use of the site. View Warren County, Pennsylvania property tax exemption information, including homestead exemptions, low income assistance, senior and veteran exemptions, applications, and program details. These buyers bid for an interest rate on the taxes owed and the right to collect . The department files liens in the county Prothonotarys Office where the taxpayer resides or does business. * Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior . Warren County Courthouse, 204 4th Avenue Warren, PA 16365 | Phone: 814-728-3400 | Email Warren County | Hours: 8:30 am to 4:30 pm. Real Estate Tax Collection. So when that individual redeems, hes got to pay all those costs back. (The county is) paying for all those certified mailers, the constable or the sheriff going out, newspaper notices, the whole nine yards. Warren County Treasurer and Tax Claim Bureau Website, How to search for Warren County property Tax Records, How to challenge property tax assessments. If there are two owners listed for a property, they could owe up to $136.98. Information found on CountyOffice.org is strictly for informational purposes and does not construe legal, financial or medical advice. Tax Deeds for properties located in the following counties are sold at Pennsylvania county tax sales. You may be trying to access this site from a secured browser on the server. Tax Bill Pay Only. The lien satisfaction process will start approximately 45 days after the resolution has occurred. Site Map. Create a Website Account - Manage notification subscriptions, save form progress and more. The official election results are below. Warren County Treasurer. 5860.605 ) Law: Pennsylvania "Real Estate Tax Sale Law" Act 542 of 1947 . 406 Justice Drive Lebanon, OH 45036 Telephone. The Department of Revenue does not report lien information directly to the credit bureau agencies. This service allows you to search for a specific record within the Delinquent Tax database to make a payment on. However, the tax lien and the cancellation of the lien are considered public information that credit bureau agencies can obtain on their own. 21, 2020; Household income is equal to or less than 150% area median Offer valid in the US and Canada. The department also contracts with outside law firms, including Wong Fleming and Linebarger Goggan Blair & Sampson, for out-of-state lien enforcement. Hardy said her main goal for this years notice period is to ensure that property owners pay their delinquent taxes sooner rather than later, so as not to incur these additional fees. If you are an eligible property owner, you have received tax relief through a Homestead/Farmstead exclusion which has been provided under the Pennsylvania Taxpayer Relief Act, a law passed by the Pennsylvania General Assembly designed to reduce your SCHOOL property taxes. Phone: : 814-728-3408. If you wish to place a bid, please fill out the bid form (found below) and submit to the Tax Claim Bureau. Generally, the minimum bid at an Warren County Tax Deeds sale is the amount of back taxes owed plus interest, as well as any and all costs associated with selling the property. Are you concerned about severe weather this spring? The Assessment Office also administers the Homestead and Farmstead Program (Act 50 and Act 1), the Clean and Green Preferential Assessment Program (Act 319), creates and maintains all mapping including GIS (geographical information system) mapping and creates and maintains all addressing for the E911 numbering system for new construction. Help others by sharing new links and reporting broken links. View Warren County, Pennsylvania online tax payment information by account number or block, lot or qualification or property owner or company name. At the close of business on April 15th, the tax bills are transferred from the sheriff's office to the county clerk's office. Mailing Address. View Warren County Assessment Office home page, including hours, phone number, and address. In a new effort to collect unpaid state taxes, the state Department of Revenue released the names of 75 people and businesses that are delinquent in sales and use taxes. The City and School District of Pittsburgh have a contract with Jordan Tax Services for the collection of delinquent City and School District real estate taxes. sitemap. Warren County now accepts electronic check payments using our online payment service. Warren, PA 16365. Director. Box 807 Bowling Green, KY 42102 Phone: 270-842-1633. **The City of Warren's current year tax bill is now available to view and print online - any questions on where to locate this . Tax Lien University, Inc. and its subsidiary Creating Wealth Without Risk, Inc. (The Company) does not guarantee income or success, and examples shown at TaxLienUniversity.com and CreatingWealthWithoutRisk.com do not represent an indication of future success or earnings. Office . Important Links: 2019 Millages Levied on Real Estate for Warren County List of Municipal Tax Collectors List of Municipal Secretaries Property Tax Relief Application for Homestead and Farmstead Exclusions Step 1: Search Use the search critera below to begin searching for your record. NOTICE in The State Journal that Certificates of Delinquency will be advertised. By clicking Allow All, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. Warren County Ohio. Tax Liens are issued when a property owner fails to pay real estate taxes in a timely manner and a taxing authority, such as a city, county, or . Times Observer photos by Josh Cotton Significant portions of the Impact Warren project area the condors and 309 Pa Ave. W. are on an initial upset tax sale list. If you have any questions, contact the Elections Office. If you have any questions, contact the Elections Office. The payment processing company charges a service fee of 2.65% or $3 minimum to cardholders who use this service. The lien lists are public lists available online. Please direct any questions on "tax sale" procedures and delinquent property lists to the Warren County Treasurer 309-734-8536. Warren County Real Property Tax Services. There are two lien lists: one represents delinquent individual taxes and the other represents delinquent business taxes. The treasurer is responsible for all county monies, and physically handles all income and disbursements, issuing a receipt for each source of payment and personally signing all disbursement checks authorized by the three county commissioners.