The Upson County tax commissioner told the Board of Commissioners on Nov. 25 that he needs county-arranged security to protect employees and taxpayer funds before his office moves into the Drake Building.

Speaking during a scheduled discussion about security in the 2026 budget, the tax commissioner detailed daily deposit amounts, described cash in clerk drawers during property tax season and said he is bonded for about $50,000 — a limit he said is too low for current deposit volumes. “Look at that currency amount up there on that first page. That’s our average daily deposit,” he said, calling the risk of theft or attack a real concern for staff and county funds.

He asked the board to ensure security is in place before the office relocates, suggesting options from on-site patrols to sheriff-provided deputies for cash transports. He said he would prefer a deputy controlled by the sheriff for any detail and asked that county leaders not wait for an incident before acting.

Aaron McCullough, the tax commissioner’s attorney, told the board there are legal ramification and equal-protection questions if a constitutional officer’s security needs are treated differently from other constitutional officers. “There are other legal ramifications of this. There’s equal protection issues,” McCullough said, urging the board to weigh risk and insurance exposure against the cost of security.

Commissioners discussed options during the meeting, noting prior discussions with the sheriff and city about shared security arrangements and that funds had been discussed for security line items. The chair said the county can work on details and consider deputized transports or a county-paid deputy, and that staff will follow up to refine costs and operational specifics.

The board did not adopt a specific security policy or vote on a funding allocation at the Nov. 25 meeting; commissioners asked staff and the sheriff’s office to continue working on a plan and to return to the board with more detailed proposals and cost estimates.