Release:
Lowndes County Forwards Review of Tax Commissioner Records
Lowndes County, Georgia – On Friday, May 15, Lowndes County forwarded copies of reports obtained from the Office of the Tax Commissioner related to the forgiveness of penalties and interest to Tillman & Tillman, LLP, for review. Information obtained through open records and citizen complaints prompted Lowndes County to request the review of penalties and interest removed from accounts since August 5, 2019.
Georgia law requires authorization from the governing authority for account adjustments to be made. On August 5, 2019, Lowndes County notified Tax Commissioner, Rodney Cain, via a hand-delivered letter, that he did not have written authority from Lowndes County to forgive penalties. Mr. Cain was also reminded that as referenced by the Georgia Department of Revenue, Local Government Services Division, Tax Commissioner Procedure Manual, page 9.16, “The Tax Commissioner shall collect the interest on unpaid taxes and account for such interest.” From the same section, “All interest collected by tax commissioners or tax collectors shall be paid by them to the state and county at the time and in the manner that taxes are required to be paid.”
On Monday, June 1, Lowndes County was notified by Tillman & Tillman, LLP, that the firm’s review indicates both penalties and interest have been removed from accounts since August 5, 2019. Further, the review included removing any adjustments made due to postmarks and/or taxes due on dates other than the November 15, real property date. Commission Chairman Bill Slaughter commented, “The review does not include an exact amount, only that the activity has occurred. A fraud audit will be required to determine an exact amount.”
As a result of the review, Lowndes County will be forwarding the confirmation to the District Attorney and to the Office of the Governor. “Lowndes County has a fiduciary responsibility to the taxpayers of our community that begins and ends with accountability. Citizens deserve confirmation of trust as it relates to public office,” stated Chairman Slaughter. “The county has followed proper procedures for verifying the forgiveness of penalties and interest. It will be up to state authorities to decide where the matter goes from here.”
