LEDGER COLUMNIST
This is beyond ridiculous

CODY SOSSAMON PUBLISHER

Several years ago, Cherokee County's tax assessor created an uproar when he disclosed that hundreds of property owners in Cherokee County were receiving breaks on their property tax by incorrectly classifying their land as agricultural.

In fact, he claimed he was fired because of that revelation.

"The former Cherokee County tax assessor filed a lawsuit Wednesday accusing the county of wrongful termination. Barry Kelley contends he was fired in retaliation for reporting that the county had not properly charged taxes to certain citizens who claimed tax exemptions for agricultural property," the Ledger reported in its Aug. 11, 2006 edition.

Kelly first brought his concerns to county council in 2005 and the issue has been the subject of numerous Ledger articles since then.

Council discussed the issue in May 2005 and, according to a Ledger story, councilmen Hoke Parris and Charles Mathis "suggested Kelley wait until properties are reassessed in 2007 before taking action.

"We need to slow it down," Mathis said. "You need to give people time to come in. We have a lot of older people who you want to take out of agricultural use and I don't want them hassled. I don't want to be too aggressive. I want to go slow and make sure everybody understands the law."

In July 2005, county administrator Ben Clary assured us the issue was still on the front burner.

Our story read: An effort to ensure that county residents qualify for agricultural use under state guidelines isn't dead, Cherokee County Interim Administrator Ben Clary said.

Clary said he's in the process of scheduling a meeting with county attorney Joe Mathis and Cherokee County Tax Assessor Barry Kelley to review a 2-page plan to bring all landowners into compliance with state law.

Kelley distributed the plan to council members at their June 6 meeting. Council members then instructed Mathis to review the document to make sure it's in accordance with state law.

"We are still on top of this," Clary said.

In an Aug. 31, 2005 story, Councilman Bailey Humphries said council's top priority should be hiring a new county tax assessor, who would be responsible for determining the parcels which qualify for the state's ag use exemption.

A few months later, the headline in the Jan. 23, 2006 edition read, "Councilman wants update on ag use issue."

The story began: Here we go again. Cherokee County Councilman Bailey Humphries said he wants an update on the county tax assessor's efforts to reclassify property in accordance with the state's agricultural use law.

"We need to know where we are in the process," Humphries said. "We also need to know who qualifies for it and who doesn't."

Things kinda quieted down for a while, with everyone, including us, assuming new tax assessor Robert Everett was reclassifying the suspect properties while reassessment was underway.

Everett even said he was doing just that.

From the May, 25 edition of The Ledger: Farm use reviews underway on more than 1,000 parcels

The Cherokee County Tax Assessor's Office has discovered almost 1,100 properties of less than five acres currently included in an agricultural use exemption, according to a memo from Cherokee County Assessor Robert Everett.

A review of those properties of less than five acres is underway, Everett said.

"...and those not qualifying will be notified that the exemption has been extinguished and the owners will have to reapply and requalify," the memo reads.

A couple of weeks ago I asked Ledger staff writer Larry Hilliard to check on the progress of this reclassification.

Surprise, surprise, as Gomer Pyle used to say.

In our Friday, April 21 edition this is what we read: Cherokee County Assessor Robert Everett told county officials last May he planned to review more than 1,000 parcels that may no longer qualify for a substantial tax break.

Nearly 12 months later, that review has yet to begin, Everett said Friday.

Clary said he "would have expected (the review) to be part of reassessment that's been going on for six years. I know he hasn't been here for all six years. But he's been here long enough to do it."

Cherokee County Councilman Bailey Humphries had even harsher criticism for Everett.

"I'm beyond upset," Humphries said. "He was instructed to see if the parcels were in compliance that's what he's supposed to do."

This is beyond ridiculous. There's no telling how much tax revenue is being lost. Land classified as agricultural is taxed between $1 and $1.50 an acre compared to the 4 and 6 percent assessments for residential and commercial parcels.

There is absolutely no excuse for this. Taxpayers whose property is correctly classified are paying more so that a few select property owners can pay less.

County council should correct this inequity immediately, if not sooner.