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Council grants resident extension to apply for agricultural tax exemption after missed notice
Summary
Union County Council voted 4–1 to grant resident Ricky Black an extension to apply for an agricultural-exemption after he said he did not receive a mailed notice; Treasurer noted mailing tax notices is a courtesy and not a legal requirement.
Union County Council granted a one-time extension allowing resident Ricky Black additional time to apply for an agricultural property tax exemption after he said he did not receive a mailed notice showing he was late and that his tax bill rose from $6 to $600.
Black told the Council he had paid the $600 late fee and that the deed identifies the property as agricultural and lacks utilities such as electricity and a well. Treasurer Debbie Robertson said the county mails tax notices as a courtesy and that doing so is costly; she said mailing is not a legal requirement. Councilman John Glenn questioned whether Black had confirmed nonreceipt with the postal service; Black said he did not have proof that the notice was lost in the mail.
Councilman Danny Bright moved to grant the extension and Councilwoman Carolyn Rutherford seconded. The motion passed with four votes in favor and one opposed (Councilman John Glenn). Chairman Phillip G. Russell II explained that because the fee had already been paid the county would reimburse the late fee if Council's extension is upheld, and that agricultural exemptions are one of the limited exemption appeals Council may consider directly.
The action is limited to granting additional time to file the exemption application; it does not change statutory filing requirements or the county's practices regarding mailing notices.
