The Board of Supervisors acted last week to rectify tax assessment errors involving a parcel of property in Webster County. As previously reported, Barry Cole addressed the board concerning the 2018 tax sale on April 6. Cole said he did not pay the property taxes on one of his parcels because he never received a tax notice. He also said the parcel went through the tax sale even though it was not published in the delinquent tax list submitted to this newspaper. Cole said he would pay the actual taxes due but not the penalties and interest for nonpayment (unless credited next year) because it was a mistake “I had nothing to do with.” The board told Cole it would look into the issue and brought it back up for discussion during an April 20 recessed meeting. Supervisors decided to take no action until the board attorney was able to advise them further on the matters, so no official action was taken on the issue. The board did act May 4, approving a motion prepared and read by board attorney Buchanan Meek Jr. Paul Crowley (District 4) moved and Doug Burgess (District 5) seconded the motion to set aside and hold naught the tax sale on Cole’s property that occurred Aug. 26, 2019. The motion further states: “In regard to that tax sale, a careful check of the records of the county and the records of The Webster Progress-Times … reveal that through error or oversight, the property was never advertised in the newspaper for inclusion in the annual Webster County sale of land for delinquent taxes. “Therefore. the tax sale on that parcel should be set aside. … Further the amount paid into the county by M&R Farms, the purchaser at the tax sale, should be refunded in full to M&R Farms but no interest shall be paid to M&R Farms for the reasons stated below. “Further, the county notes for the record that according to the taxpayer, when he came to pay his ad valorem taxes on all his land, he paid the full amount that he was told by the tax collector’s office was due. But somehow the taxes for one parcel were not included in the total. So the taxes on that parcel were never paid and thus the property went into the tax sale. Even though the notice never ran in the newspaper, one parcel of Mr. Cole’s property went through the tax sale. The property not being advertised, Mr. Cole had no additional notice that he should come in pay the taxes on (that) parcel. “Therefore, let it be noted for the record that the tax collector of Webster County has determined that the ad valorem taxes for (that) parcel for the year 2018, in the amount of $958.67, remain owed by Mr. Cole to Webster County. The tax collector has also determined that (Cole) does not owe the penalties and interest he had been charged on (that) parcel for tax year 2018, in the amount of $324.74.” The motion referenced a May 1996 attorney general’s opinion regarding tax assessments. The opinion addressed an issue involving a group of taxpayers in Tupelo who received a delinquent tax notice nine years after the fact. The delay was attributed to a possible error concerning parcel numbers. The taxpayers took the position they weren’t responsible for any unpaid taxes since they paid the full amount of 1986 property taxes they were originally told was due. The opinion issued stated, in part, “If the tax collector determines that the taxes are owed … he may not forgive the tax obligation … but may determine that the taxpayer does not owe the penalties and interest he had been charged.” Other Business In other business May 4, the board approved motions to: • reject all three bids for contract janitorial service that were received March 2 and taken under advisement. • hire Morrisa McMullen as a part-time jailer/dispatcher effective immediately. The board met briefly in executive session with Sheriff David Gore for reason of personnel beforehand. • accept the resignation of Donna Lightell as a deputy tax assessor effective April 30. • terminate Angel Gunter as a full-time E-911 dispatcher as of May 1. • purchase a one-year contract for software maintenance on the AS/400 server at the courthouse from Data Systems Management. The cost of the contract is $3,320.91 and the service will end June 1, 2021. • grant a five-year ad valorem tax exemption to Plymouth Tube Co. on personal property valued at $737,084.59. The exemption ends Dec. 31, 2024. • recess until 8:30 a.m. May 18. Also last week, the board announced it has postponed the hiring of summer workers because of COVID-19 concerns. Recessed Meetings The board voted April 27 to post two sheriff’s vehicles, a 2009 Crown Victoria and 2007 Crown Victoria, for sale. Bids will be opened May 18. On April 30, minutes show the board voted to accept the resignation of Undra Peeples as a jailer at the Sheriff’s Department effective April 27. The board also voted to move Alisha Connell from part-time jailer to full-time jailer effective April 27 for 60-day probationary period.
