The problems of
the tax assessors’ office began with former Chairman of
the County Commissioners Tommy Olmstead and current
commissioners Charlie Bishop and Elmo Richardson.
The three commissioners proposed and changed the
assessor board membership from three members to five.
The stated reason for the change was that
North
Macon was not represented on the board.
It was decided that the District 1
Commissioner would select one assessor and it would
rotate as other vacancies occurred. When it became
apparent Commissioner Sam Hart would make the next
selection, the three Commission Board members quickly
amended their mandate once this oversight was discovered
and opted to select two new members from North Macon,
Robert Gerhardt and Estelle Herndon (The board minutes
should reflect this).
One month after
taking the oath of office, Estelle Herndon suggested
that Gerhardt be named office manager over the current
chief appraiser, Calvin Hicks. After being
informed that this could not be done legally under state
law, Herndon suggested that Gerhardt be named chief
appraiser a month later. Gerhardt had to be
certified at Level 4 to qualify for the chief appraiser
position. He was not. Gerhardt immediately
began taking classes without the knowledge of the full
board. Only board members Gerhardt and Chairman Alex
Habersham knew of Gerhardt’s sudden interest in
certification. These classes were not required for the
Assessor position. The rest of the board found out quite
by accident when the Department of Revenue who sponsored
the classes telephoned for payment. A secretary
had enrolled Gerhardt in classes without the chief
appraiser or full board’s knowledge and without
payment.
When Bobby’s
classes were complete, Calvin Hicks was fired shortly
afterward for insubordination. The board of
assessors considered Hicks insubordinate after he
questioned the board on the performance review the board
wanted to give an employee. After
making these observations known during a brief executive
session, Estelle Herndon motioned for his termination,
seconded by Leigh Ann Junod. Robert Gerhardt
was the deciding vote. Hicks was dismissed
immediately.
Despite board
comments to the contrary, this is the exact turn of
events. I seemed to be the only board member taken
completely by surprise. This occurred after the
board had received at least four opinions from the
County
Attorney and one from
the Attorney General’s office informing the board that
they were not to hire, fire, discipline or manage the
staff.
Next, Pat Fallin
was named interim chief and I pledged my support.
However, when it became apparent that we were
falling behind, I asked her some specific digest
tracking questions during board meetings. Her
answers were vague and evasive. I knew then that we were
in trouble.
After Bobby
Gerhardt was hired, he in turn delegated virtually all
responsibilities to his Deputy Chief who had been the
interim chief appraiser. Bobby then spent most of
his time working on mortgage fraud according to Dr.
Robert Cummings. The board told Cummings that
mortgage fraud was not a tax assessor but the District
Attorney’s responsibility and that Bobby should be
focusing on the digest. Before this direction from
the board, Cummings had been thoroughly convinced that
mortgage fraud was an integral part of chief appraiser
work. Three critical months later, Gerhardt
finally began work on the
digest.
I asked for a
ratio study, the measuring stick for assessment
administration. Neither Bobby Gerhardt, nor his
deputy would provide it to me. I emailed Gerhardt
and copied the board.
He still would
not provide it. I made a motion for it during a
board meeting and could not get a second. It was
frustrating.
Overburdened appraisers were
attempting to review 50 parcels a day and it was
glaringly apparent we were getting farther and farther
behind. I asked that we implement quality control
such as was implemented when we last had a reval. In
2001, former board member Ray Jackson asked that it be
implemented and it was a success. I requested the
same for this reval but the request was rejected The
risk of faulty inaccurate information was at an all time
high. I asked several appraisers what was going
wrong and they told me that reviewing 50 parcels a day
was almost a physical impossibility. I never
directed any staff member to do anything and none can
come forward and truthfully state that I did.
Asking questions is how most intelligent people
gather information.
When notices were finally mailed,
they were mailed in spite of my unanswered questions. My
property value escalated from $99,000 to $148,000.
I looked at comparable homes in my neighborhood
and found a bigger home with brick construction that
sold for $126,000. This information helped me make
the decision to vote against sending out notices.
I stated several times that there were problems
with the 2006 revaluation and in many instances we were
playing “Let’s make a Deal” with taxpayers instead of
making valid appraisals.
Commissioner
Joe Allen asked me to be a guest on a local TV show and
I stated basically the same thing. I stated many
times that we should consider pulling the plug on the
reval. Now, a tax assessor’s office that used to be
first in the state of
Georgia is now the
worst in the state. Calvin Hicks set the standard
with the first tax assessor website in the State of
Georgia and with 4
digests submitted timely and accurately. My motivation
and dedication has been to the taxpaying community.
Olmstead, Bishop and Richardson put the wheels in
motion when they added two members to the board with a
different agenda in mind.