Commissioners grant tax release to resident after contested county tax notice

Rutherford County commissioners approved a motion to grant a tax release or refund to resident Rodney McCracken after a contested foreclosure notice on a parcel he said his grandmother never owned.

McCracken told the board he and several relatives received letters from the tax office giving them 15 days to make delinquent taxes current on property allegedly tied to his deceased relative Merle (Myrtle) Bridges; he said he paid the back taxes to avoid foreclosure when he received the warning and later requested a refund when he believed the property had been misattributed.

Revenue director Richard Lawson reviewed staff outreach and the county's process for identifying potential heirs; he said the office found multiple relatives and sent standard foreclosure-warning notices and that staff "do not feel that this is a clerical error" as narrowly defined by the court and statute. Lawson told commissioners that under GS 105-380 and related authorities, a release later shown to be improper can create personal liability for commissioners who vote to approve it.

Despite the caution about potential liability, a motion to grant the release was made, seconded and approved by voice vote. McCracken said he would repay the taxes if research later showed he was an heir.

Action and next steps: the board authorized the release; staff were asked to continue research and to ensure closing of any remaining title or successor issues. The county attorney noted that judicial action would be required to determine liability if an improper release were later alleged.