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Consideration of Request Submitted by William Kuhn and Frances Kuhn to Reduce or Forgive Outstanding Special Master’s Order in Animal Offenses Case
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BRIEF OVERVIEW
On July 6, 2022, a Special Master’s Order (SMO) was recorded in Book 4192, Page 902 of the Official Records of Hernando County, Florida against William and Frances Kuhn. The lien resulted from a 2021 citation for mistreatment and abandonment of two pigs and failing to dispose of the remains of a pig. The Kuhns signed the notice of violation with mandatory appearance before the Special Master set for December 1, 2022, but failed to appear and were found guilty. The lien is $62,197.55 plus interest in accordance with Florida law of $11,385.75 and recording fees of $45.50 (includes $10 fee to record a discharge of lien), thereby bringing the amount currently due to $73,628.80
On August 6, 2026, Mr. Kuhn submitted the attached letter asking that the lien, all interest and costs, be forgiven or that the penalty be reduced. The letter explains the circumstances surrounding the request.
Should the Board vote to grant the request for forgiveness in full, the Chairman should be authorized to sign the attached Release of Lien. Similarly, if the Board’s decision is to forgive a portion of the lien, the County Attorney should be authorized to prepare and sign a Partial Release of Lien. In either case, the Clerk’s Finance Division will be directed to issue the petitioner a U.S. Internal Revenue Service Form 1099 in the amount forgiven as cancellation of a debt.
Neither the Board nor staff will need to take any further action should the vote be to deny the request for forgiveness or reduction.
FINANCIAL IMPACT
The financial impact would be the potential future collection of the lien by forgiving and canceling the outstanding amount due, depending on the decision.
LEGAL NOTE
The Board has authority to act on this matter pursuant to Chapter 125, Florida Statutes.
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RECOMMENDATION
The County Attorney’s Office makes no recommendation. This agenda item presents purely a public policy matter, and the Board should determine whether or not it wishes to approve the request with the terms outlined above.