BOC hears appeal from assessors

No date has been set for that court battle.

But the two groups met last week, with the meeting ultimately just a formality, a chance for the BOA to appeal to the BOC to reconsider their termination.

The gathering was over in a flash, with neither side showing any sign of backing off its stance. The BOC voted unanimously to move forward with the termination of the four assessors.

The commissioners say the assessors have failed to submit tax digests by deadline, that they failed to secure a chief appraiser, that there has been constant turmoil among BOA members and that a 2008 Department of Revenue audit revealed numerous assessment problems.

Each member of the county assessor board was given 20 minutes to respond to the allegations against them Tuesday. But only two members of the group, chairman David Ragland and Larry Stewart, took the podium, addressing the board for two minutes each. The BOA’s attorney, Robert F. Leverett, Elberton, also spoke.

The attorney said that the BOC ultimately does not have the authority to remove the assessors without a judge’s ruling to back it up.

“We contend that the actual removal itself cannot occur solely by action of this board,” said Leverett. “It must be a Superior Court Judge.”

Leverett said the assessor board remains in office at least until the court hearing, and thus can’t be barred from performing its duties.

“The board members cannot be instructed not to come to those offices (the appraisal department) or to perform duties that they have,” said Leverett.

Ragland said he doesn’t believe there is compelling evidence to remove the assessors.

“This digest seems to be the hinge upon which this door is hung,” said Ragland. “We are not perfect; we are as human as you are. Our hands have been somewhat tied in the fact that the previous chief appraiser was under contract with the board of commissioners. He did not come under our management.”

Ragland said that the appraisal staff has been shorthanded and given more responsibilities by the tax commissioner’s office. He noted that the BOC cut the salary for the chief appraiser from $65,000 to $55,000 last year, then increased it to $75,000 shortly before taking the chief appraiser’s search from the BOA’s hands.

“We worked diligently to find you gentlemen, and the taxpayers, and the board of assessors, a chief appraiser,” said Ragland. “… I’d like you to know that there’s no ill will from me. I’m sorry that it has come to this.”

Stewart said he didn’t feel anything he could do or say would change the minds of the commissioners.

“We have been accused of various charges,” said Stewart. “None of them true. All we are guilty of is trying to do the best job possible and find the best people for our office and do what is right for the people of Madison County.”

Stewart said he has always “gone above the call of duty” to uphold state law as an assessor. He said he has known most of the commissioners for years.

“I find it hard to believe that you would really believe in your heart that I have done otherwise,” said Stewart. “Yet, I stand accused. Therefore, my response is simple and straightforward. I deny any and all charges against me and ask for a right…to appear before a Superior Court judge with counsel of my choosing provided by Madison County…”

After Ragland and Stewart spoke, Commissioner Bruce Scogin made the motion to move forward with the termination of the assessors.
“I’d just like to echo the sentiment of this board,” said Scogin. “I regret that it’s come to this.”

Commissioner John Pethel said he was disappointed with the assessors.

“I also would say that I’m very sorry that it has come to this and in reading this letter, that each one has prepared, I am thoroughly disappointed in some of the remarks that they made concerning the board of commissioners,” said Pethel. “When the condition in the board of assessors is what it is. I’m just terribly disappointed in the BOA that they would make that kind of comment.”