Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Delinquent Property Taxes topic
No spam. Unsubscribe anytime.
Commissioners grant tax commissioner authority to waive penalties, plan write‑offs of uncollectible older accounts
Summary
The board approved a resolution authorizing the tax commissioner to waive penalties and interest for delinquent property tax accounts and discussed bringing a second item listing uncollectible accounts for formal write‑off under the seven‑year statute of limitations.
The Liberty County Board of Commissioners on Aug. 5 voted to give the tax commissioner authority to waive penalties and interest on delinquent ad valorem tax accounts and discussed a second step to write off long‑outstanding uncollectible accounts that the tax office cannot legally collect.
County Attorney Darby explained the legal context: under state law the board may delegate discretion to the tax commissioner to compromise penalties and interest for reasonable cause, and a separate process is used to recognize accounts as uncollectible and remove them from the tax roll when they fall beyond the statute of limitations.
Tax Commissioner Mister Sharp told commissioners the office has delinquent accounts that date back decades and that a portion of the total—roughly $4.1 million—comes from accounts prior to 2017 (the staff described that as amounts from 1998 through about 2016). Darby clarified that Georgia’s statute of limitations for collection is seven years; amounts older than the seven‑year look‑back are generally uncollectible and are appropriate to present to the board for write‑off as an accounting cleanup.
Sharp said the tax office is actively pursuing more recent delinquencies, including tax‑sale procedures and payment plans, and intends to bring a second agenda item with a compiled list of stale accounts for formal write‑off. Commissioners asked questions about tax‑sale processes, payment plans and whether particular property types (mobile homes, burned or abandoned parcels) were included; Sharp said staff would produce the detailed lists and coordinate with the county attorney and finance staff.
The board approved a motion to adopt the resolution authorizing the tax commissioner to waive penalties and interest when reasonable; the motion passed on a voice/show‑of‑hands vote. Commissioners directed staff to prepare the uncollectible‑accounts list and present it at a later meeting for consideration.
