Commissioners decide against collecting delinquent taxes through property transfers

By Lisa Majors-Duff

Meeting with commissioners during their Jan. 17 work session, tax assessor Cecil Dills, tax collector Beverly Buchanan, Register of Deeds Joe Hamilton and mapping department head Bobby McMahan agreed that the "cons" outweighed the "pros" for enacting a state law requiring the payment of delinquent taxes before deeds are registered on transferred property.

While the law, which was approved by the N.C. General Assembly during the 2001 session, would allow Jackson County to collect a portion of taxes owed, the amount involved would not be large, they said. In addition, the law would require more work for their respective offices, which might lead to a need for more employees.

Based on transfers in 2000, only 5 to 6 percent of transfers in Jackson County are on parcels with delinquent taxes. But if the law were enacted, the tax collector would be charged with certifying that no taxes were due on all property transfers before they are recorded in the register of deeds office.

Then there's the possibility that the tax collector could mistakenly certify a piece of property debt-free, when, in fact, back taxes are due. Such a mistake would mean the county could not go back and collect the taxes, Buchanan said.

"There are more efficient ways to collect back taxes," Dills said, though he did not elaborate when Chairman Jay Denton asked, "How?"

Commissioner Conrad Burrell, a former register of deeds in Jackson County, agreed that enacting the law could cause trouble for the departments involved if someone arrived late in the day to register a deed.

"This would require a cut-off time in the afternoon," Burrell said. "I don't know what kind of legal problem this would cause since the office is open until 5 p.m.

"I personally think we are doing a good job of collecting taxes in Jackson County," Burrell continued. "I don't think we need to ask for problems. We've got a good system that's worked for years and years."

"If the system works, there's no reason to change it," Denton agreed.

In other business to come before the board, members received a written list of concessions offered by the manager of a sight-seeing helicopter business in Cherokee. The list, according to county Manager Ken Westmoreland, was prepared by Cherokee Helicopters attorney Ben Bridgers and presented to commissioners. Claiming attorney-client privilege, the list would not be made public, Westmoreland said.

The list resulted from a recent meeting between county representatives and helicopter company manager Jim Garst. Further discussion on the issue was postponed due to the absence of county attorney Raymond Large, Westmoreland said.

Jackson County's helicopter regulations, which were approved in November after Qualla residents repeatedly complained about noise associated with the business, were declared unconstitutional last month in District Court. The company resumed flights Dec. 12 after a two-month shutdown.

Commissioners also discussed two contracts - one between Jackson County Transit and Webster Enterprises; another to hire help for the next property revaluation to be conducted by the tax assessor's office.

Westmoreland reported that Webster Enterprises Executive Director Arlene Stewart had written a letter to the county indicating that as of Jan. 1 WE would no longer pay for Transit to take clients to work. Discussions on the issue have been held, Westmoreland said, but no agreement was reached.

"Arlene Stewart made this as an executive decision," said Department of Social Services Director Bob Cochran, who also sits on the WE board of directors. "The Webster Enterprises board has not discussed this."

Cochran, who said it was his understanding that Stewart is attempting to "mainstream" WE clients by requiring them to schedule and pay for Transit trips, expressed concern that such a move could have an negative impact on some of the county's most low-functioning individuals. The work these individuals do at WE, which could be jeopardized by Stewart's decision, is one of the only avenues they have to participate in society, he said.

The cost to transport WE clients is estimated at between $8,000 and $12,000 for the remainder of the fiscal year, Transit Director Chuck Norris told the board. These funds could be covered, Westmoreland said, by issuing an order that WE use their allotted county funds (some $20,000 annually) for this purpose.

In a telephone interview Tuesday, Stewart said she had not been told Webster Enterprises would be discussed at last week's commission meeting and that she had not been informed that WE's quarterly payment from the county was being held. She expressed concern that she or someone from WE was not in attendance to present commissioners a more complete picture of the situation.

"The whole motivation behind this (decision) is to allow these individuals to become more independent," Stewart said. In fact, she said, it is not part of WE's mission to subsidize clients or the county's Transit system.

In her letter to Norris dated Dec. 21, Stewart pointed out that "Webster is very concerned about the environment we create for program participants. As you well know, we are working to foster independent living skills for all clients... even our more severely involved people. Individually developed goals for the large majority of individuals include learning to handle transportation issues...

"We have no intention of avoiding interaction with Jackson Transit, of altering any schedules, of breaking any contracts or agreements, or of making things difficult for any agency involved with people who provide any type of services for individuals whom we serve," the letter says. "Our objective is to promote new learning opportunities for people we train and to increase independent living skills."

Commissioners approved a contract with Kevin Ford to assist the tax assessor's office with the next countywide revaluation of property, which is scheduled for completion in 2004. Prior to voting on the contract, Chairman Denton questioned the amount Ford would be paid for his services.

"(Ford) can only be paid what's in the budget," tax assessor Cecil Dills said.

"But where in the contract does it say how much he'll be paid?" Denton asked.

"It's not limited in the contract," Westmoreland said, "but Mr. Ford will be working under the supervision of Mr. Dills."

"So Mr. Dills will not let (Ford) go over what's budgeted," Denton said.

According to the approved contract, Ford will be paid $60 an hour for his services.

Commissioners also approved a resolution designed to exchange property with the Department of Transportation to benefit Southwestern Community College. Both Jackson County and the DOT own property near the SCC campus in Webster. In order to expand the campus, a deal was worked out to allow Jackson County and DOT to exchange parcels of slightly less than 4 acres, with the parcel Jackson County acquires then being transferred to SCC.

Not included in the transfer was the old County Home Cemetery, which experts say contains about 73 grave sites. It was recommended that the cemetery be closed to future burials.

"I'd love to see that old cemetery restored," Commissioner Roberta Crawford said.

Westmoreland reported that while a methane gas mediation project on one section of the old Dillsboro landfill has been labeled successful, another area of the landfill may require a different method to be in compliance with air quality rules.

He also reported that work remains behind schedule on the Jackson County Recreation Center in Cullowhee.

After board members agreed to a 60-day extension of the cell tower construction moratorium, they scheduled a public hearing on proposed amendments to the sediment control ordinance for 5 p.m. Thursday, Feb. 21.

A special meeting of the board was scheduled for Friday, Feb. 22, to begin the 2002-03 budget process. The meeting will get under way at 9 a.m. in the commissioners' board room at the Justice Center.

The next regular meeting of the board will be held at 7 p.m. Thursday, Feb. 7, at the Justice Center.

Back to Archive: 01/24/02.