Newspaper Page Text
PAGE 2A — THE MADISON COUNTY (GA) JOURNAL. THURSDAY. APRIL 9. 2009
County occupation tax still alive
By Zach Mitcham
zach@mainstreetnews.com
After nearly abolishing the coun
ty occupation tax Monday night,
Madison County commissioners
agreed to keep the annual business
fee, yet reduce its cost.
Businesses in unincorporated
areas of the county will be required
to pay a flat $35 annual occupa
tion tax. A $20 late fee will be
assessed to businesses that have
not paid by Aug. 1 of this year.
The board, which took a tentative
vote on the matter Monday, will
officially approve the changes at an
upcoming meeting.
The group voted 3-2 to keep the
occupation tax, with John Pethel
and Mike Youngblood providing
the opposition to the tax. Stanley
Thomas, Dewitt “Pete” Bond and
Bruce Scogin voted for the mea
sure.
Pethel made a motion to abolish
the occupation tax. He said the tax
was established to help the govern
ment keep up with what businesses
are in the county and that the tax
was never intended as a revenue
source for the county.
"We talk about taxing people
for renting property,” said Pethel.
"Truckers are worried about being
taxed. It's got blown way out of
proportion from what we originally
intended.”
Pethel asked for all money to be
refunded to those who have already
paid the tax for 2009.
"To do what we’re doing now,
we're just swinging wild,” he said.
Madison County’s BOC
approved the tax back in January
2007, but the group has amended
the county policy on the tax numer
ous times.
Youngblood said the board needs
to make a decision and stick with
it.
"If we’re going to do it, let's do
it,” said Youngblood. "If not, let’s
put it off the table. We need to make
a decision and go with it."
Commissioners did have a "per
employee” fee attached to the
occupation tax. But the group has
received numerous complaints and
agreed to set a flat fee for all busi
nesses.
Building inspection director
Eddie Pritchett, who oversees the
collection of the occupation tax,
said the board could consider a $60
flat fee, a $40 fee or abolish the tax
all together.
Commissioner Bruce Scogin
proposed that the county set a flat
$35 fee. This will include refunds
to county businesses who have
overpaid for 2009. Scogin said the
occupation tax will help contractors
who must have a business license
to do work in other counties.
A late fee may also be assessed
on businesses that do not pay by
Aug. 1, but Commissioner Bond
suggested that the county wait until
2010 to assess any late fees.
Youngblood noted that enforcing
the fees could prove difficult.
"How can you collect late fees?"
he asked Pritchett, who said the
fees would be assessed when peo
ple come in to the office to pay.
"Basically, there’s no enforce
ment," Youngblood added.
Pritchett said that in other coun
ties, letters are sent to businesses
that have not paid, then the code
enforcement officer issues a cita
tion if those businesses that still
refuse to pay. He noted that the
name "occupation tax” has a nega
tive connotation, much more so
than "business license.” But the
"occupation tax” has been deemed
the more appropriate term legally.
Commissioner Thomas said he
wants to make sure that home busi
nesses operating on conservation
use properties are not hurt by the
tax. Some have voiced concern that
the documentation of a business on
conservation property could jeopar
dize the conservation status.
However, Thomas said the
occupation tax is a good thing for
Madison County. He said local offi
cials need to be able to tell people
what businesses are in the county.
Thomas also said the cities have
businesses licenses and that it's not
fair for establishments within cities
to pay a fee, while those outside of
cities are exempt.
Thomas said it's too late for the
government to back out of the
occupation tax.
"If we weren’t going to do this,
we shouldn’t have started,” said
Thomas. "You know, it’s like get
ting halfway into a football game
and then saying, ‘time out, we're
not going to play.’ If we weren’t
going to do it, we should have
made that decision to start with.”
Stimulus .cont’dfrom 1A
earlier in the decade, but has purchased only a portion of the right-
of-ways required for the next phase of the project.
"The plans had to be finished; all right-of-way had to already be
purchased,” Pope said. "So that excludes all of the Hwy. 72 projects
(from stimulus money)."
The state’s ultimate plan is to create a bypass of Comer and
Carlton and provide four lanes of highway all the way to South
Carolina.
But it’s unclear how far down Hwy. 72 is on the DOT’S list now.
The DOT was forced to reprioritize all its plans when a 2008 audit
revealed a $456 million shortfall.
The department originally intended to have that priority list final
ized by the end of 2008, but the timeline was pushed back.
Department heads hoped for a spring completion date for that list,
but the stimulus money must be taken into account now.
It might take the DOT until the end of the summer to sort it all
out, since the DOT must allot the $300 million-plus in stimulus by
the end of June.
"Federal stimulus has taken priority, as you can imagine ... If you
don’t spend it, you lose it,” Pope said.
While the millions in stimulus may get the shovel-ready projects
going, the DOT is going to need more money to fund proposed
projects like the Hwy. 72 widening.
"We definitely need additional funding sources,” Pope said.
"Until we get those additional funding sources, it is going to be dif
ficult to move up projects like the Hwy. 72 corridor, which are not
necessarily driven by congestion and traffic.”
The DOT didn't get any help from the Georgia house and senate
recently during the legislative session.
A state transportation bill that would have raised revenue for road
and infrastructure improvements died on the general assembly floor
Friday as the session ended.
Pope declined comment on the impact of the proposal's failure.
Letter .cont’dfrom 1A
been constant turmoil among
BOA members and that a 2008
Department of Revenue audit
revealed numerous assessment
problems.
"We do not relish taking this
action, but rather do so reluctant
ly,” the letter from the BOC to the
BOA stated. “This decision was
reached only after much delib
eration and anguish that led us
to conclude that there is simply
no alternative and that this action
much be taken for the good of
the county.”
Commissioners noted that a
2008 Department of Revenue
audit—which the assessor board
requested — revealed a num
ber of problems, including the
assessors’ tendency to “micro
manage” the appraisal staff.
The BOC was troubled that
the assessors only made one
recommendation for the chief
appraiser's post in four months.
Likewise, they contended that the
BOA can't be expected to get
along with a new appraiser once
that person is hired.
“...The BOC could not in
good conscience allow the chief
appraiser vacancy to continue
dragging on, and it cannot in
good conscience throw another
chief appraiser into a situation
of untenable conflict with the
BOA,” the BOC’s termination
letter to the BOA stated.
The BOA can appeal the
board's decision before the com
missioners at 6 p.m., April 21,
in the BOC meeting room. If no
resolution is reached at that meet
ing, then the matter is expected to
head to Superior Court, where a
judge will hear arguments from
both the BOC and BOA.
Dove urged the assessors to
step down and avoid further con
flict.
“I would like to make one plea
to the board of assessors — to
go ahead and resign,” said Dove.
“.. .When the people of Madison
County lose faith in the board
of commissioners, they can vote
them out of office. The chair
believes that the BOC and the
citizens have lost confidence in
the BOA. I plead with you to go
ahead and resign.”
Dove said the BOC could then
appoint a new board with at least
as much knowledge,
"Then we could start to heal
this county and the tax woes of
years,” said Dove. "Do the right
thing and resign, please.”
No assessors spoke at Monday
night’s meeting, but several citi
zens commented on the matter.
"How long will it take to clean
up this mess and put a new,
trained board in place, and what
will it cost the taxpayers,” asked
Bennie Tuggle,
Doug Epps said he felt “eight
years of confusion is enough.”
Chip Chandler said people
are asking him at his place
Assessors .cont’dfrom 1A
charged as long as we are sit
ting here to perform this duty
and that’s what I think we
should do,” said Stewart.
Ragland agreed with Escoe
and Stewart. Fellow board
member Samantha Garland
was not at Thursday’s meet
ing.
"In closing, I’ll agree with
both of you,” said Ragland.
"I believe this is still the BOA
and we shall function until the
last hour of the last day.”
TUESDAY MEETING
The board held a called
meeting Tuesday and again
discussed the BOC’s vote to
remove the four assessor board
members.
The group agreed to form a
two-person committee to look
into retaining legal counsel for
the BOA. Chairman Ragland
and Stewart will serve as the
legal committee for the asses
sor board.
In other matters, the group
discussed its Thursday vote
to send out tax assessment
notices to all property owners,
instead of just those whose
values have increased, a cost
cutting practice implemented
in recent years.
“In fairness to the taxpayers,
this is something we need to
do,” said Escoe Thursday.
Ragland agreed.
“They (property owners)
should have the opportunity
to have it (a notice) in front of
them every year,” he said.
But interim chief appraiser
Stacey Rubio informed the
board Tuesday that the BOA
does not have money in its
budget to cover the $9,100
expense of mailing out notic
es for all real property in the
county.
The assessors may approach
the BOC on the matter.
"We will have to ask for
a budgetary amendment,” said
Ragland.
The assessors briefly dis
cussed a vacancy in the
appraisal office. And Ragland
said that he has not received
any notification about possible
applicants for an open apprais
er position. Escoe said that he
understood that whoever is
hired into the chief appraiser’s
position will consider filling
that open post.
Ragland asked Rubio
Tuesday to give a timeline on
Playin' In The Dirt
Specializing in easy care plants
• House plants • Hanging Baskets
• Annuals • Perennials
OPEN FOR SPRING
APRIL 11
Yard sale on gift items
2721 Paoli Street • Comer, GA 30629
706-783-3964
of employment about what is
wrong with the Madison County
tax situation. He said he would
like to see the two groups work
for a better solution.
“I pray that you will table that
tonight and whoever is sitting
on their high horse will come
down off that high horse,” said
Chandler, noting that he was
not intending to assign blame to
the BOC or the BOA. “.. .Could
we table it and sit down and talk
one more time?”
Bill Grubb said he didn’t feel
the BOC is being fair to the
assessors.
“I don't think these are bad
people (the BOA),” said Grubb
to the BOC. "But I think you
are treating them as bad people.
And I wish you would step back
and not do this.. .If you're real
ly concerned about the digest,
why would you do something
that might set it back another
year?”
completing this year's digest.
She noted that the office is
shortstaffed and overwhelmed
with work, adding that giving
a date for completion at this
point is not possible.
“It would be hard to pick a
date,” said Rubio.
Ragland allowed that the
digest is behind schedule.
“We’re behind due to all this
conflagration,” he said.
Also Tuesday, the asses
sors discussed the decline in
property values related to the
housing crash. Ragland said he
doesn't anticipate values falling
as sharply in Madison County
as in metro Atlanta areas.
“We haven't been hit as hard
as more developed areas where
foreclosures are higher,” he
said.
DVille ..cont’dfrom 1A
“I intend to have a top-notch place that Madison County can be proud
of," Basinger told the council. "This is a good deal for the county."
Basinger said that he plans to break ground on the project before the
end of the year.
In another matter, Mayor Cross said the GBI was set to interview for
mer long-time city clerk Michelle Dills on Wednesday, April 8, and that
charges against her may go before a county grand jury later this month.
Dills is accused of stealing more than $56,000 from city coffers.
Cross said more details can’t be released until the GBI investigation is
complete.
In other matters, the council voted to appoint city employee Scott
Anglin as public works superintendent and give him a $2 per hour raise.
New council member Philip Croya was sworn into office by city
clerk Connie Riley. Croya is filling the unexpired term of former council
member Roger Watson. Croya was also appointed to Watson’s spot on the
Downtown Development Authority (DDA).
Councilwoman Barbara Dove, who had announced several months
ago that she would resign from the council, said she will stay on for the
time being.
The council voted to leave the current ordinance on quorums as it
is — with the mayor voting only to break a council tie. The council had
discussed changing the ordinance so that the mayor would have a vote at
all times.
The council also agreed to purchase a magnetic pin detector for the city
cemetery at a cost of $1,035.
Mayor Cross told the council that he has received complaints from
city and county residents about sales at the red light holding up traffic.
Cross asked Riley to place the topic on May’s meeting agenda for further
discussion.
Perpall honored at BOC meeting
Madison County Recreation Department Director Dick
Perpall (L) was presented a plaque at the county commis
sioners’ meeting Monday night for his 30 years of service to
the county. Also pictured is BOC Chairman Anthony Dove.
Mode Z4200
19 hp Kohler® Courage Twin Cam engine
42 in. naming deck with washout port.
Dual hydrostatic drive system.
www.toro.com
This could be
yours for only
$ 2,499
•Financing offer valid to
qualified buyers only.
See us for complete
financing details.
The Toro TimeCutter' ZX
So maneuverable, it can cut your mowing time in half.
TOROl Count on it
Riverside Mower
1675 Commerce Road, Athens
(706) 353-8349
Hours: 8-5 M-F • 8-Noon Sat. • Visit us at www.riversidemower.com