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County adopts resolution authorizing Tax Commissioner to waive penalties, clarifying recurring authorization
Summary
Clayton County commissioners approved Resolution 2025-18 authorizing the Tax Commissioner to waive certain penalties and interest on a case-by-case basis and authorizing related budget amendments. Staff said the authorization is a standard recurring item required by state practice and will return every four years.
The Clayton County Board of Commissioners on Jan. 29 adopted Resolution 2025-18, authorizing the County Tax Commissioner to waive certain penalties and interest assessed on delinquent taxes and allowing administrative steps needed to carry out the resolution.
Chief Staff Attorney Charles Reed told the board the resolution gives the elected Tax Commissioner discretion to consider requests on a case-by-case basis. Reed said the authority is "basically to authorize the tax commissioner as that elected official who handles the collecting of taxes to use discretion," and that exceptions are expected to be made for hardship cases rather than for gross negligence.
Commission discussion
Commissioner Damon Davis asked for clarification about the regulations and stipulations that would guide forgiveness of penalties. Reed and staff said the measure is consistent with common practice across Georgia and is a periodic reauthorization that returns to the board every four years. "This is standard; it's required from the state of Georgia," a staff member told commissioners during the exchange.
Vote and fiscal effect
A motion to adopt the resolution passed on a voice vote. The resolution authorizes the chairwoman or her designee to execute documents and authorizes the chief financial officer to amend the budget to reflect any revenue or expense changes required by the resolution. No specific fiscal impact was presented at the meeting.
Why it matters
The authorization gives the Tax Commissioner formal, board-supported discretion to grant leniency where appropriate, while keeping final policy and any major budget changes under board oversight. Staff emphasized the measure is routine and intended to ensure predictable administrative authority for taxpayer hardship cases.
