Twenty-two businesses that closed in the past three years are in the process of being taken off Warren County tax rolls as officials slog toward recouping $1.6 million in unpaid property taxes.
County officials on Wednesday stressed “process” as the operative word, as some might have to stay on the list.
The list, comprised mainly of small startup businesses, represented about 5 percent, or $87,416, of the total amount the county says it’s owed in personal property taxes for tax years 2012-14. Personal property, in most cases, refers to inventories held by businesses. Supervisors on Monday took the advice of Tax Assessor Angela Brown and voted to delete all 22 from the tax rolls.
It’s not so simple upon further review, County Administrator John Smith said. The board can only go back to the 2013 tax year when axing parcels from the rolls in one fell swoop.
“If it goes back farther than that, it’s permanent record,” Smith said, referring to an undetermined number of the 22 that dated back to 2012.
On Wednesday, Board President Bill Lauderdale conceded he didn’t research the list Brown handed over during Monday’s meeting, one in which Brown’s name didn’t appear on the official meeting agenda. The vote was 3-2, with supervisors Richard George and John Arnold voting no.
“There’s going to have to some research done on it,” Lauderdale said when reached.
In Mississippi, property may be seized and the doors to a business locked by the sheriff if taxes aren’t paid in a timely manner and authorities believe a debtor will flee without paying taxes on inventory, referred to as personal property. A distress warrant is issued beforehand.
The sheriff’s department had received 81 such warrants in October, with 12 later found to be out of business or had no building left, according to an update Nov. 10 from Sheriff Martin Pace. Brown on Monday presented only the list of 22 and reiterated the onus was on business owners to keep up the tax roll, not so much on elected officials.
The statute harkens to the English origins of American law and to the time in Mississippi when sheriff and tax collector was one job. More commonly put into action is the process for dealing with delinquent real property taxes, which involves auctions on the amounts owed. Owners have three years to redeem titles and pay amounts due, plus interest.