Coffee County Tax Commissioner seeks motor-vehicle fee funding; commissioners raise legal and process concerns

At a special meeting April 13, 2022, Coffee County Tax Commissioner Shanda Henderson asked the Board of Commissioners to allow her office to retain motor-vehicle tag and title fees the county currently receives, saying the monthly remittance shown on her report is about $9,100.50 and that those funds would offset office costs and compensate staff.

The request prompted immediate concern from commissioners and counsel about legal authority and prior statements. County Attorney Tony Rowell summarized the statutory framework governing municipal tax collection, noting that the statute has applied to the office since October 2005 and that the law provides limited paths for additional compensation: an agreement for collecting municipal taxes or a local supplement paid by the county. Rowell said he would review the statute and return with legal options.

Henderson told the commission she has not received supplements for 18 years and that other constitutional officers receive fees or supplements. She described longstanding office needs — including vehicle availability for property posting and staff compensation — and said she was asking that fees from tags and titles be paid to the Tax Commissioner's office rather than to the county general fund. "I am not being disrespectful, but how much is Wesley's salary?" she asked during the discussion, emphasizing her office's operational constraints and that the funds would remain in the Tax Commissioner's office to offset such costs.

Commissioners pressed procedural and precedent questions. Commissioner Johnny Wayne Jowers noted Henderson had previously told the board she would defer compensation requests until the end of her term and said the county has since provided countywide pay increases for employees (two $2.00/hour raises and premium pay increases, which administrators estimated at roughly $33,280 annually in aggregate). Jowers said the board had expected any change to be handled in an election cycle so voters would know the arrangement.

Administrator Wesley Vickers confirmed the county currently receives roughly $9,100.50 per month in tag and title fees. Rowell and Vickers said they would investigate how other nearby counties manage supplements and whether similar arrangements are lawful for a tax commissioner who ran under the state's compensation system after 1980.

Henderson left the meeting at 11:50 a.m. and, while the board continued to discuss legal options, she later telephoned counsel to say she would accept $100,000 annually to continue collecting city taxes. Commissioner Jowers stated at the meeting that he did not agree to pay that amount. Rowell said he will confer with staff and Mr. Charlie Davis to determine how the county should proceed and whether cities must be asked to collect their own taxes if no agreement is in place.

No formal vote or contract was approved at the meeting. The commission entered executive session later in the meeting to discuss personnel and potential litigation and adjourned without adopting a compensation agreement for the Tax Commissioner.

Next steps: County Attorney Rowell will research statutory authority and comparable county arrangements and report back; staff will meet with the relevant municipal and county officials to outline options and timelines.