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Commissioners appoint Gregory Wallace West interim tax collector after resignation; bond approved and oath administered
Summary
The board unanimously approved a resolution acknowledging Sebastian Cawthorn's resignation effective March 24, 2026, appointed Gregory Wallace West as interim tax collector subject to bond and oath, approved a $100,000 surety bond per N.C. Gen. Stat. 105-439(c), and administered West's oath of office.
The Haywood County Board of Commissioners on April 6 approved a resolution acknowledging the resignation of elected tax collector Sebastian Cawthorn, effective March 24, 2026, and appointed Gregory Wallace West of Waynesville as interim tax collector, effective upon obtaining required bonding and taking the oath of office.
County attorney Frank Queen reviewed the statutory background and a 1998 attorney general opinion about filling vacancies in elected county offices. Queen said the attorney general advised that, in cases where statutes are silent, commissioners may consider the analogous vacancy processes for sheriff or county commissioner but are not required to follow a party-recommendation process. "You can consult; you don't have to," Queen said, summarizing the opinion presented in the resolution.
Finance director Christian Owen said the midyear settlement of taxes (required because of the vacancy) showed a consolidated collection rate of 96.14% (95.88% excluding motor vehicles) with $2,110,479 in uncollected taxes as of March 24, 2026. Several commissioners noted the midyear timing is unusual but said there were no findings of discrepancies in the settlement.
The board approved a surety bond for Gregory Wallace West in the amount of $100,000 for a term of four and a half years as contemplated by North Carolina General Statute 105-439(c); Owen said the bond was issued with no issues and the board voted to approve it so West could take office immediately upon filing the bond. The Register of Deeds administered the oath of office to West in the meeting chamber.
West addressed the board after being sworn in: "I would just like to say thank you. I appreciate all the support… I'm humbled and very appreciative," he said, and noted April 6 marked his 17th anniversary with Haywood County.
The resolution to acknowledge the vacancy, the interim appointment, bond approval and oath were approved by unanimous voice votes. The commissioners also approved several related clerical corrections to the resolution's text before finalizing the vote.
