Newspaper Page Text
PAGE 2A
-FORSYTH COUNTY NEWS-SUNDAY, NOVEMBER 26, 1989
D M CIV £ S T Continued from page 1
1988 digest is the same digest as the
1987 digest with improvements added.
The proposed digest submitted Nov.
17, failed to meet two of the three cri
teria needed to be approved by the
state, said Griggers.
First of all there was no uniformity
between residential and agricultural
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property tax assessments, Griggers
said.
Uniformity is measured by first de
termining the median value of proper
ty within a property group, in this
case it was residential and agricultur
al, explained Griggers.
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standard to determine what percent
age the assessment deviates from the
median. To meet the uniformity crite
ria less than 25 percent of the property
can be off of the median level, said
Griggers.
“In this incident there were more
than 25 percent off,” he said. “Some
were assessed real high relative to the
middle and in other areas everybody
was real low relative to the middle.
The second criteria the digest failed
to meet was the level of assessment.
The state requires all property be
assessed at 40 percent.
The 1988 sales ratio study, the last
available study, showed the county’s
sales ratio at 32.88 percent.
Only four counties of the state’s 159
counties met the 40 percent sales ra
tio. Five surrounding counties also
had their digests rejected.
The five surrounding counties,
Cherokee, Dawson, Hall, Gwinnett,
and Fulton average 32.76 percent.
Dawson is the highest at 34.95 percent
and Fulton the lowest at 31.24 percent,
according to the sales ratio study.
The third test bias the county
passed, said Griggers.
Bias is the tendency to assess larger
valued property differently from less
er valued property, said Griggers.
In the sample the state took there
was not a significant amount of bias,
he said.
“That does not mean there wasn’t
any, there just wasn’t evidence of it in
SHOPP ©Continued from page 1
The day after Thanksgiving is
sometimes a bad experience for clerk
employees, however, not all sales
clerks were worried about being
yelled at by impatient customers this
year.
“During the busiest shopping day of
the year there are rude customers oc
casionally. Most shoppers are polite
though,” said Kimber Nichols, a Wal-
Mart department manager.
Of the employees at the stores shop
pers shop at, most had to be at work
by 6 or 6:30 a.m.
‘ ‘We had to get ready for the rush of
shoppers. They come in for toys most
ly, or Christmas decorations. I think
our biggest items are anything having
to do with Nintendo,” said Kmart Ser
vice Desk Clerk Sandra Cain.
Shopper Cindy Couch said she came
out early despite the cold weather for
the good sale prices.
“My husband said we were crazy to
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the sample the revenue department
took,” said Griggers.
Rejection of the county’s digest is
not unusual in comparison to other
counties in that more than 50 percent
of the digests submitted so far this
year have been rejected, he said.
The reason for the increase of rejec
tions is the new test criteria, said
Griggers.
In previous years, the digest was
approved or rejected using just one
criteria - does it meet the 40 percent
standard. Now there are the three cri
teria, uniformity, the 40 percent as
sessment standard and bias.
Additionally the counties’ property
is broken down into groups of proper
ty classification.
Forsyth property was divided into
two groups - commercial and industri
al, and residential and agricultural.
Although commercial and industri
al properties seemed to be assessed
fairly equally, there was some disper
sion between residential and agricul
tural properties, said Griggers.
Those two areas are experiencing a
lot of changes due to county growth.
“Part of the problem that Forsyth
County is having is it is experiencing a
tremendous amount of growth and
they just have to gear up for it,” said
Griggers.
Keeping property assessments at
the 40 percent level each year will be
nearly impossible, said Tax Commis
sioner Bobby Gene Gilbert. Especial-
come out in this weather. But I didn’t
want to miss the sales,” Her friend
Jeanie Ray said.
“I came early to beat some of the
crowd and to get a good parking
space,” said Tina Sweatman.
Shoppers generally agree they will
spend from SIOO to SSOO during the
Christmas holidays.
“I will probably spend a total of SSOO
in the Christmas season. I came out to
get a tree. Prices are good so far, but I
think my wife and I will avoid the
malls, because the crowds will be
worse and I don’t like big crowds,”
said shopper Ron Vitak.
Shopper Joni Stowe said she also
wanted to get a jump on the crowd.
“I expect I will spend S4OO during
the Christmas season,” she said.
“I don’t know how much we have
already spent, but we will probably
spend SI,OOO more because we have a
real big family,” said Kathy Leßlanc.
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ly with the growth. The digest would
have to be updated yearly, he said.
The only way to balance out the
county’s tax system is to bring more
industry into the county, at a ratio of
40 percent industry to 60 percent resi
dential, said Gilbert.
Despite all the problems with the
proposed digest, property owners
should receive tax bills in approxi
mately two weeks, the tax commis
sioner said. The 1988 tax bills weren’t
sent out until Jan. 20, 1989.
Once people receive their bill they
will have 60 days to pay it without
penalty.
A motion filed by Attorney Woody
Jordan, scheduled to be heard in Su
perior Court, Dec. 14 asks Mills to
place an injunction on the digest and
to follow the process outlined by the
state code 48-5-310.
The law allows the county commis
sion to appeal to the Superior Court to
collect taxes on an interim basis
based upon last year’s digest. The col
lection would be followed by a second
billing or tax credit after the updated
digest is submitted.
Complaints that this process is
more costly to the taxpayer are false,
said Jordan. Based on evidence al
ready stated in court most of the
homeowners would receive a credit
on their taxbills.
“The reason for that is kind of obvi
ous because homeowners are paying
the highest assessment level,” he
TT./%. Sk IS IL Ij Continued from page 1
bills may be voided if Superior Court
Judge Frank Mills decides the digest
does not conform with his 1988 order.
Mills’ ordered a county-wide re
evaluation be completed by the end of
1989. The re-evaluation is not expect
ed to be finished before April 1990.
The judge could order the county to
collect taxes on last years digest, then
re-collect when the re-evaluation is
done.
Any more delay in billing could
force both the county and the school
board to borrow money in order to
continue operations, thereby increas
ing operational expenses in interest
fees, officials said.
“We are out of money now and we
need to have the tax matter resolved
as quickly as we can so we can start
receiving money from the taxes,”
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said. “Some people with more valu
able property who aren’t homeowners
are paying less in taxes then home
owners with lesser valued property.”
In asking for the injunction, the
plaintiffs contend the proposed 1989
digest does not meet with Mills’ order
issued Dec. 29 for a county-wide re
evaluation to be completed by the end
of 1989.
It charges the Board of Tax Asses
sors “engaged in a token effort” at re
evaluation of county property, and
should be held in contempt of court.
County Commissioners should also
be held in contempt, the suit stated.
The double-billing would cost the
county a “fortune,” said Gilbert. It is
a lot of double work and double every
thing else, he said.
The double collection would also de
lay tax revenue coming in because
people will wait until the end of the
year to pay, Gilbert said.
That position is wrong for two rea
sons, said Jordon. First if they go
ahead and bill on last year’s digest the
information is already in the
computer.
Secondly when it comes time to re
bill again the information will already
be in the computer because the new
data being typed in to the system with
re-evaluation, said Jordan.
“The only expense is the cost of
postage to mail the new bills or re
funds,” said Jordan.
said School Board Chairman Johnny
Stone.
The school board has already had to
borrow $1.5 million because taxes
were delayed due to lawsuits filed
against the digest.
“Without getting involved in the
politics of the tax digest matter, from
the school board’s standpoint we just
hope it can be resolved as quickly as
possible, because it is costing the
school board and ultimately the tax
payer interest (on the loan) everyday
it’s not resolved,” said Stone.
The county commission which was
able to lower the miliage rate this
year by .012 mills will be able to man
age for a short time without borrow
ing, money, said County Administra
tor Donald Major. But if the delay
continues the county might also have
to borrow money, he said.
889-2014