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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