Two weeks ago at their May 25, 2021, Regular Session, Lowndes County Commissioners unanimously approved everything except one agenda item. They tabled Tax Commissioner Rodney V. Cain’s request to write off $437,823.30 in insolvent taxes.
At the Monday, May 24, 2021, Work Session, Cain said the insolvent taxes were because the seven-year statute of limitations had been exceeded, or property had been moved out of the county. He said Gander Mountain accounted for half of the total. (I compute that at slightly less than 40%.) This item is back on the agenda for this morning’s Work Session and voting Tuesday evening, June 8, 2021.
At that previous Work Session, Cain seemed rather vague about details such as how much might need to be written off next year. He also did not say why he had not dealt with this earlier, even though he was first elected in November 2016. (His opponent in that election, Felicia Williams, is now an appointed Tax Assessor.)
In response to questions from more than one County Commissioner, Cain did say most Tax Commissioners deal with this annually, and he plans to do that from now on.
Cain previously made statewide news for charging fees to cities and the county. Erin M. Schilling and Anila P. Yoganathan, Atlanta Journal-Constitution, June 13, 2019, Georgia’s elected tax commissioners get thousands in undeclared ‘fees’,
In Lowndes County, Tax Commissioner Rodney Cain has no written contract with the four cities for which he collects taxes, and he charges each one a different fee, from 56 cents to $1.30 per parcel in 2018. Under this informal arrangement, the county does not receive any compensation for the work.
Cain received more than $31,000 in fees in 2018 for collecting city taxes, on top of his county salary of more than $90,000.
“I send them a bill and they promptly send me a check,” Cain said. “I am very fair and reasonable with them and they understand that.”
Cain also made national news for waiving penalties and fees. Associated Press, 25 May 2020, County Investigates Tax Collector for Wrongly Waiving Fees,
VALDOSTA, Ga. (AP) — A south Georgia tax collector has been waiving penalties and interest for some residents and not others, even though county commissioners had told him to stop.
The Valdosta Daily Times reports Lowndes County Tax Commissioner Rodney Cain waived almost $3 million in penalties and interest owed the the county.
On August 25, 2020, the County Commission passed a Resolution Repealing Approvals Authorizing the Tax Commissioner to Waive Penalties and Interest.
FYI, only the Governor can remove a Tax Commissioner, the County Commission cannot do that, because the Tax Commissioner is elected.
Below are links to each LAKE video of each agenda item of that 2021-05-24 Work Session. See also the agenda and the board packet, as well as the minutes.
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6. Appointment – Lowndes County Development Authority
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7.a. Insolvent List – Tax Commissioner
Insolvent List—Tax Commissioner, Tax Commissioner, Rodney Cain, presented the item. Mr. Cain stated this request is to have the Commission approve the 2021 Insolvent Property Tax list and to write off taxes and associated late fees. Vice Chairman Griner asked were these seven or more years delinquent, Mr. Cain responded yes. Vice Chairman Griner inquired as to how much there would be next year, Mr. Cain stated if he were guessing, less than $100,000.00. Commissioner Marshall asked if the fees could be waived, Mr. Cain stated these were being written off due to being uncollectible.
Commissioner Wisenbaker asked if mobile homes were considered personal property, Mr. Cain responded no. Commissioner Orenstein asked regarding the real estate amount, as to why those properties did not go to sale, Mr. Cain stated they did, but did not sell. Chairman Slaughter mentioned to Mr. Cain regarding the Land Bank Authority and the possibility of those properties being transferred into the Land Bank to help them from a funding source as well. Chairman Slaughter stated this is an opportunity to help the community by working with the Land Bank. Commissioner Marshall asked if the insolvent list would be presented annually, Mr. Cain answered yes.
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7.b. Wine License Teresa D. Griffin -DBA Georgia Pecan House 3473 Madison Hwy
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7.c. Lease-Purchase Agreement for Radios
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7.d. Acceptance of Infrastructure for Two Oaks Subdivision Phase II
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8.a. Bids for Bottled Water Service
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8.b. Purchase of Trucks for Various Departments on State Contract
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8.c. Bid for Washers/Dryers for Fire Stations
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8.d. Bid for Four (4) Bat-Wing Mowers for Public Works
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8.e. Bid for Four (4) Tractors for Public Works
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8.f. Val-Tech Booster Station Generator
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9. Reports – County Manager
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11. Adjournment
Here’s a LAKE video playlist:
Videos: Insolvent tax list tabled, Lowndes Co. Dev. Auth. Reappointments, subdivision infrastructure, wine license, radios, bottled water, trucks, clothes washers, mowers, tractors, backup generator
Video by Gretchen Quarterman for Lowndes Area Knowledge Exchange (LAKE),
Valdosta, Lowndes County, Georgia.
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