Citizen Newsletter #237 Mon, December 27, 2010 6:27:47 PM

From: Henry Citizen <hccitizen@hccitizen.n... View Contact

To: hc.citizen@hccitizen.org

The Citizen Newsletter

Issue # 237 December 27, 2010

The Conservative Voice of Henry County

Contact The Citizen at hc.citizen@hccitizen.org Your comments and submissions are always welcome!

In This Issue
As a retired Marine, I very much appreciated your salute to the fallen
Georgians in this issue. I can say I have not seen a tribute like this in
• News & Commentary any other newspaper. Semper Fi
• Property Tax Waivers
• Response from David Curry Please start watching property values in 2011. As you know the AJC is
• Your Voice running a 8-part series; Henry County is not one of the counties in the
• Butts County GOP news. But, Henry County is a bedroom county and I believe will
• Henry County GOP continue to have serious problems in 2011 and well into the future.
• New Commissioners Sworn In
• Theft from Resthaven Cemetery Keep up the good work.
• Atlanta Property Taxes
Ken Voss
CWO4 USMCR

Christmas is alive and well here

Editorial / Publication Policy
Available in HTML (original) or PDF format
Send email to hc.citizen@hccitizen.org
Christmas is alive and well in Henry County. The hearts and feelings of the citizens
have been felt by one Henry County family in a tremendous way. In November,
this family had their vehicle stolen in Stockbridge and it was lost for good. The
vehicle carried a handicapped gentleman who cares a lot for his community and
the citizens in it. So some of the folks who

The Citizen newsletter is available online know this gentleman got together to gather donations to get this family another
at Scribd.com View online at vehicle. They didn't want nothing new just something used but in good shape.

http://www.scribd.com/larry_stanley
Your Support is Appreciated
The Conservative Voice of Henry County has
opened a venue for news, comment and opinion that
exists nowhere else. It is because of you; a steady
list of people who read and submit articles sharing
ideas and principles.
The family looked around and found a van that met the specs for what was
needed. The amount was less than $2500 and this should be an easy task. Well
it took only two short months to get the money and the family will be able to
purchase the van right after the Christmas holiday is over. The gentleman feels
like George Bailey in the movie It's A Wonderful Life. Christmas and it's feelings
behind it are alive and well here in Henry County.
I want to thank everyone involved with gathering the donations and those giving
the donations to help me and my family get the money to purchase another van.
I am Mike Moon and my wife Linda and son Michael appreciate what has been
done here from the bottom of our hearts. May God Bless each and everyone and
Merry Christmas to all.
Mike & Linda Moon

I WON'T BE GOING BACK TO LEGACY FORD

Or visit www.hccitizen.org
CHARLES MOBLEY | DECEMBER 23, 2010 AT 9:02 AM |

URL: HTTP://WP.ME/P17YFW-8N

I HAVE BEEN WAITING OVER A YEAR TO WRITE THIS POST .

BACK IN DECEMBER OF
LAST YEAR I 1997 FORD F150, IT LOST OIL PRESSURE
HAD PROBLEMS WITH MY
WHILE I WAS AT THE LOWE'S STORE IN MCDONOUGH. I SHUT THE TRUCK DOWN,
THOUGHT FOR A MOMENT AND HEADED OVER TO LEGACY FORD. THE ONE-MILE DRIVE
[...]

READ MORE AT THE HACK LINE

 McDonough Matters
For

December, 2010
Available online December 23, 2010
Thank you for welcoming McDonough Matters
into your home/work.€ Share a copy with family and friends.
We welcome your comments, questions and/or concerns
at Imatter@mcdonough-ga.gov

Casey Case, Editor/Graphics/Photographer

€Cathy Lacey, Distribution

Newsletters are now available at:

http://www.mcdonoughga.org/newsletters_media.html

Thank you for your support and participation

Property Tax Waivers

On or about February 2, 2009, the Henry County Tax Commissioner attended a BOC meeting and asked them to approve a
resolution delegating authority to him to make a final determinations regarding the wavier of assessed penalties and
interest on unpaid Ad Valorem taxes.

The Tax Commissioner stated to the Board that he had an old lady that could pay her taxes, but could not pay the interest
and penalties for being late. He also stated that he had a bank that inherited some land through no fault of their own. He
said that he really wanted to help them.

The BOC approved Resolution 09-18 approving the Tax Commissioner’s request.

ORIGINAL AMT ADJUSTED AMOUNT WAIVED

$1,476,386.20 $153,494.28 ($1,322,891.92)

The amount of Penalty waived is $1,322,891.92. Included in this figure are waivers due to

(1)FDCI collections ("FDIA" 12 U.S.C. 1811, et seg., section 15 of FDIA (d)

(2) Changes in Assessment from the Tax Assessor's office,
(3) Postmark of Payment submitted.
(4) Certain Bankruptcy cases
(5) New Owner notification
(6) Appeal Resolutions

This report covers collections from February 2, 2009- December 9, 2010 -- Affecting 6,148 tax bills.

Sample entries below:

BILL TAX ORIGINAL ADJUSTED

NUMBER YEAR MAP NUMBER AMT AMOUNT WAIVED
1
74798 2008 017-01019012         $4,261.14 $0.00 $4,261.14
1
74906 2008 018-01023004         $5,082.32 $0.00 $5,082.32
11
66366 2008 025-01008000         $5,114.98 $0.00 $5,114.98
1
16119 2007 035-02008000         $8,739.22 $0.00 $8,739.22
12
32992 2008 051-01011003         $4,167.91 $0.00 $4,167.91
2
59116 2008 051-01018051         $6,517.27 $0.00 $6,517.27
2
59756 2009 051-01018051         $11,958.08 $0.00 $11,958.08
9
150 2008 051-01020041         $6,362.69 $0.00 $6,362.69
8
64603 2008 053-01010001         $6,923.85 $0.00 $6,923.85
 3
20816 2009 053-01018000         $26,896.61 $0.00 $26,896.61
4
69685 2009 075-01012008         $17,948.15 $0.00 $17,948.15
4
69028 2008 075-01012008         $18,238.19 $0.00 $18,238.19
5
12100 2008 076-01012001         $13,606.64 $0.00 $13,606.64
6
33599 2009 076-01012002         $17,047.09 $0.00 $17,047.09
10
50879 2008 078-01006000         $8,992.56 $0.00 $8,992.56
1
74775 2008 035F01041000         $126.75 $0.00 $126.75
1
74776 2008 035F01042000         $126.75 $0.00 $126.75
1
74777 2008 035F01043000         $126.75 $0.00 $126.75
1
74778 2008 035F01044000         $126.75 $0.00 $126.75
1
74779 2008 035F01046000         $126.75 $0.00 $126.75
1
74780 2008 035F01047000         $126.75 $0.00 $126.75
1
74781 2008 035F01048000         $126.75 $0.00 $126.75
1
74783 2008 035F01050000         $527.23 $0.00 $527.23
035F01051000      
1
74784 2008    $506.36 $0.00 $506.36
1
74785 2008 035F01052000         $499.94 $0.00 $499.94
1
74786 2008 035F01053000         $126.75 $0.00 $126.75
1
74787 2008 035F01054000         $529.32 $0.00 $529.32
1
74788 2008 035F01055000         $543.63 $0.00 $543.63
1
74789 2008 035F01056000         $126.75 $0.00 $126.75
1
74790 2008 035F01057000         $126.75 $0.00 $126.75
1
74791 2008 035F01058000         $74.56 $0.00 $74.56
1
74793 2008 035F01060000         $456.55 $0.00 $456.55
1
74794 2008 035F01061000         $428.67 $0.00 $428.67
1
74796 2008 108A01209000         $191.46 $0.00 $191.46
1
74797 2008 108A01230000         $187.95 $0.00 $187.95
1
74800 2008 017C01002000         $267.55 $0.00 $267.55
1
74798 2008 017-01019012         $4,261.14 $0.00 $4,261.14
1
74800 2008 017C01002000         $267.55 $0.00 $267.55
1
74801 2008 017C01003000         $246.23 $0.00 $246.23
1
74802 2008 017C01004000         $107.15 $0.00 $107.15
1
74803 2008 017C01006000         $432.48 $0.00 $432.48
1
74804 2008 017C01007000         $402.21 $0.00 $402.21
1
74871 2008 017C01074000         $387.14 $0.00 $387.14
1
74872 2008 017C01075000         $437.40 $0.00 $437.40
7
68690 2007 130-01002000         $6,203.27 $0.00 $6,203.27
7
72000 2008 130-01002000         $5,274.03 $0.00 $5,274.03
7
775 2008 130-01002001         $692.54 $0.00 $692.54

1
TIM JONES PROPERTIES INC (partial list)
1
TIM JONES COMMUNITIES INC (partial list)
1
CRYSTAL LAKE GOLF CLUB LLC (partial list)
2 PINNACLE AT EAGLES POINTE LLC
3
DRONAVALLI R V & ETAL
4
SOUTH POINT RETAIL PARTN LLC
5 CENTRAL HENRY DEVELOPMENT LLC
6
HENRY COUNTY DEVELOPMENT AUTHO
7
TANGER PARTNERS LLC
8 403 CORPORATE LLC
9 SACHCHIDANAND INVESTMENT LLC
10
MGM PARTNERS LLC
11 SHANRI HOLDINGS CORP
12 HENRY COUNTY DENTAL PART LLC
Property tax record searches in Henry County available at https://hcwebb.boca.co.henry.ga.us/webtip/Search.aspx

The following queries were sent to Tax Commissioner David Curry:

I am in receipt of the spreadsheet provided to Tommy Smith.
In residential developments I see a lot of individual addresses
that have not sold yet? I also see some rather large amounts
kind of response as I plan to raise queries in the newsletter --
accompany the article.
I do have a question about some of the 6,148 entries.
under the name of the developer. Are these houses
waived for the same developers. Please give me some
I would rather have your direct explanation to

Thanks for your help in understanding this spreadsheet.

Mr. Curry’s response:

On December 10, 2010, Tommy Smith sent an open records request letter to Henry County. The request sought information
concerning all penalties and interest that had been waived since February 2, 2009 from this office, Henry County Tax
Commissioner’s office. I answered his request and sent the information on February 21, 2010.

Before I begin I would like to give a little background.

The authority to make the decision (O.C.G.A. 48-5-242) to waive penalties and/or interest is nothing new to Henry County
nor is it different from most of the larger counties in Georgia. The past administration had an oral understanding it was
okay to waive penalties and interest when he found it necessary. However, I did not feel comfortable making those financial
decisions without having the support and written permission from the BOC. Therefore, on February 2, 2009 I stood before
the Board of Commissioner’s, attendees, and the viewers of Channel 14 and asked for the authority to waive penalties
and/or interest as I saw reasonably fit. Over the last 2 years there have been instances it was necessary to do so and I will
explain in detail later in this e-mail.

Since Mr. Smith received our response to his open records request there have been numerous e-mails sent back and forth
and most of them reiterate my opinion, I believe Mr. Smith does not understand what he is reading. I want to address some
of the language being used in the e-mails and some of the misconceptions.

First - Never, have I or this office waived taxes. Taxes cannot be waived. When taxes are due, it is the responsibility of
this office to collect them. We use every available resource to do so (O.C.G.A. 48-5-234). When money was waived it was
the penalty portion only and not the tax portion.

Second - Permission was given to waive penalty and interest. With that said I met with my leadership team and we
discussed how we could help our taxpayers. I did not want to create a mindset that supported the idea of paying your taxes
when you felt like it, however I vowed to help our taxpayers. We needed to have a plan to help while also promoted the
idea everyone needed to pay their taxes on time. While penalties and interest may have been waived prior to me taking
office I decided it was in the best interest to all not to waive the interest portion of the bill. The interest is 1% monthly,
12% annually.

Third – On February 2, 2009, one of the commissioner’s asked how I would determine who would or would not receive a
penalty waiver. To be honest, this question was not easy to answer then nor is it any easier today. We look at each case
separately. With that said, there are those instances where we simply cannot by law charge a penalty. We tried to explain
that in our response to Mr. Smith but apparently it fell on deaf ears.

Here are some of the reasons we cannot charge a penalty.

1. FDIC collections (FDIC 12 U.S.C. 1811, et seg., section 15 of FDIA (d) –

In 2009 we had a record number of local community banks fail in Henry County. When the FDIC came in, the assets were
typically turned over to another bank, for example Regions, and the liabilities would be handled through the FDIC. As we all
know 2009 was the worst year Henry County has experienced in a long time for builders and developers. Nearly every one
of them lost their companies and the banks were forced to take back their inventory, land, and lots. Once the FDIC came in
we were forced to play by their rules and not ours. Simply put the FDIC is the Federal Government and they do not pay
penalties, only interest when secured by a lien.

2. Changes in Assessment from the Assessor’s office –

If it is determined there has been a mistake made in the assessment of a piece of property, for example, the property owner
was being assessed for having 4 bedrooms and there were only 3 or if a land owner was assessed as having 20 acres and
he/she really only owned 15 acres we would re-bill the owner with a new due date. Since the penalty goes on the bill 90
days past the original bills due date we often find ourselves re-billing after the 90 day period with a new amount owed. It
can sound a little confusing; however, it is neither fair nor legal for me to charge a penalty on a bill that is incorrect. Once
the assessment is correct, a new bill is issued and the penalty is applied if not paid within 90 days.
 3. Postmark of payment submitted –

We post payment according to the postmark. A lot of taxpayers wait until the last minute to pay their tax bills. As I
mentioned in the above explanation, penalty is applied 90 days past due. If the postmark is on or before the due date and
we receive it the next day we remove the penalty. At this point the taxpayer is paying the 1% interest each month the bill
is not paid.

4. Certain Bankruptcy cases –

Under Bankruptcy court taxes are paid; however, depending on the type of bankruptcy filed we must get in line with the
other creditors and wait our turn to be paid.

5. New Owner notification –

The Assessors office must have a date in which they work off of; January 1 is the date. Often the current year’s tax bill is
sent to the owner on record as of January 1, 2010. By the time the tax bill is sent out in September the property may have
been sold or foreclosed upon. If this is the case, once the assessor’s receive the new address, we send out a new bill.
Again, we cannot charge a penalty because the assessor’s office does not have the new owner’s address.

6. Appeal Resolutions –

It appears many of those selected in your e-mail were either paid by a bank or an appeal had been resolved. Once the
appeal is resolved we must wait until the file is given to us from the assessor’s office. Often these are property tax bills that
have been taken to Superior court. This process is very lengthy and once resolved, if the appeal resolution pre-dates the
application of the penalty, we remove the penalty, as it is not applicable. Again if the bill is not paid within 90 days, the
penalty is automatically re-added to the bill.

Mr. Stanley I hope I have addressed your questions. In this sample list roughly two-thirds were from the same developer.
As you can see from my response I worked with Mr. Jones as well as Wachovia to collect $402, 837.63. We did however
collect over $58,000 in interest on these 156 parcels. We stuck by what I said I was willing to do. Wachovia and Mr. Jones
have been told not to expect the penalty to be waived in the future. I stated earlier in this e-mail, we have a plan to help
those willing to help themselves. We are desperately trying to do just that.

I will share some other information we learned last month. We are audited quite often and as of last month Henry County
has the best collection rate of personal and delinquent taxes it has had in over 15 years. Our collection rate for 2009 is
96.50% for Personal property, 98.78% for Mobile homes, 97.22% for Real property. Our 2010 is also shaping up to follow
2009. I am very proud of the efforts made by this staff to collect delinquent taxes.

I have placed explanations beside all of the entries. (** Spreadsheet sent to The Citizen) I truly hope this helps. This office
has nothing to hide and has always offered an open door policy to anyone who has genuine questions and concerns. There
is no “gatekeeper” here. If you have questions, I want you informed. I do find it disappointing that someone would ask for
information from this office and not take the time to understand it or ask questions before sending it out to the masses. If
anyone has any comments, questions, or concerns about this office or the information shared please do not hesitate to
contact me. I am your Tax Commissioner and I am here to serve you.

Sincerely,

David M. Curry
Henry County Tax Commissioner

YOUR VOICE

Biscuits & Brunch
149 Burke Street
Stockbridge, GA 30281
(770) 507-6800
To me, penalty and interest are make believe numbers that are imposed on tax payers
(and others). In the assessing world these are often negotiated to force the taxpayer to
pay the original amount, if they can. If not, through a long process, the Tax
Commissioner can eventually have the property sold for back taxes.
The list would be more interesting if you had the property type and owner's name for
each parcel. The $1m+ forgiveness is large, but then some of the taxpayers can't pay
even if they wanted to, they have no money. I think you will see more of this in the
future. I would want to see who is on the list!!

Keep up the good work.

Cemetery Research
Group
Henry County Republican Party
www.crghenry.org

Signature Broadcasting Meeting Notice

Network – SBN TV January 4, 2011
We’re all about you! 7:00 P.M.
http://sbn-tv.com/ Henry County Government Annex
Community Room
116 South Zack Hinton Pkwy.
McDonough, GA 30253

Upcoming Events:
February 12, 2011 - Precincts' Mass Meeting
March 12, 2011 - Henry County GOP Convention
94-A Woolsey Road April 16, 2011 - Congressional Districts 3 & 13 Conventions
May 13-14, 2011 - State GOP Convention
Hampton, Georgia 30228
770-946-0043
McDonough District 4 Town Hall

Councilmember Monta Brown and Mayor Copeland will host a District 4 town hall meeting on Tuesday,
December 28, from 6:30-8pm at Henry County Middle School. This is the last in a series of district
based gatherings throughout the year. The purpose will be to share information and receive feedback
among citizens and elected officials.

If you live or own a business in City of McDonough District 4, Mayor Copeland encourages you to
attend. We, too, would appreciate your sharing this information with family and friends in this area.

Thank you,

Leslie Balog
Executive Assistant to Mayor Copeland

The Henry Players Fundraiser

We are trying to collect recipes from people who support The Henry Players or would
like to support us and the arts. We will be selling Cookbooks but we need recipes!!!
Our deadline is set up for Jan. 11, 2011 so we will have time to get everything put
together so we can have these books available at our show “The Producers”.

Thank you for your assistance.

›Teresa Owens Moore

We have such great cooks in Henry County and now we are

sharing their favorite recipes in the

HENRY PLAYERS COOKBOOK

Please help with our fundraiser and submit your recipes at:

www.typensave.com
Enter your name under “contributer”
Group Login: players
Password: players

This will be a fundraiser for The Henry Players and we would love to have as many
recipes in this cookbook from people that support us and support the Arts. Please go to
this website and enter your recipes and help us out.

If you are interested in helping us with the cookbook by purchasing an ad or putting

your name in as a supporter, please contact: Teresa Moore at 770-366-0098

Butts County GOP

Hello Butts County Conservatives,

We will get back on track & down to business with our next Butts County Republican Party meeting Thursday, January
20th, 2011, at 7:00 PM.

In March next year we will be electing new officers for the Butts County Republican Party. The County Conventions, held
statewide, will be Saturday, March 12, 2011 at the Butts County Administration Building. You MUST be there by 10:00
AM!

Positions up for vote in Butts County:

• Chairman - Chairs meetings and overseas party business, as well as complies with state mandates.

• Vice Chairman - Assists Chairman with party business

• Treasurer - Maintains the treasury

• Secretary - Maintains meeting minutes and party records, assists with candidate qualifying for 2012 County
candidates, as well as complies with state requirements.

Only those attending this County Convention can vote for Butts County party officers. Also, only those attending this
County Convention can vote for and/or be selected as the Delegates to send to the District and State
Conventions. There will be also be elections next year for new officers for both the District and State levels of the
Georgia GOP.

The District Convention will be April 16, 2011.

The State Convention will be May 13-14 in Macon.

Any questions, please contact me.

Debbie Moon
Chairman, Butts County Republican Party
770-504-0469 Office
770-365-2941 Cell
GopButtsCounty@gmail.com

Henry County Republican Party

Greetings!

I hope that you had an incredible Christmas and are prepared to have an even better New Year! Like yourself, many of
us are taking time off in order to focus on family and friends during the holiday season; realizing we will begin our next
two-year cycle preparing for the Presidential election and a renewed commitment to expanding our conservative base.
As I have previously mentioned, local elections are critical. Looking ahead for 2012, we will have the following seats,
among others, up for election: three Board of Commissioner Districts, Commission Chairman, Board of Education, Tax
Commissioner, District Attorney, and County Sheriff. As always, state General Assembly seats will be on the election
ballot. (Again, this is not a complete and or comprehensive list of elected seats for 2012.) Essentially, there is a lot of
work ahead of us, but important work.

As a change to our meetings, the BOC has changed it's policy regarding the use of the Administration Building that we
have utilized for many years as our meeting location. Effective 2011, we will no longer be able to utilize the
Administration Building. Beginning with our January 4, 2011 meeting, we will temporarily meet at the Community
Room of the Government Annex building at 116 South Zack Hinton Pkwy in McDonough. This location is in
the Government Annex Complex close to the US Post Office in McDonough. Our meeting will continue to begin at 7:00
PM. At our next meeting, the county committee will discuss future sites for our meetings. As for now, this location will
suffice. Please pass the word to friends regarding the change of location.

The upcoming monthly business meeting for 2011 will be held on January 4, 2011. We will discuss the upcoming Mass
Precinct meeting on February 12. 2011 as well as the County Convention on March 12, 2011. Our meeting begins at
7:00 PM and will convene at the Community Room in McDonough at 116 South Zack Hinton Pkwy.

Please make plans to attend and invite a guest. In closing, if there is anything that I can do for you, please do not
hesitate to contact me. Again, thank you for all that you did to help expand our conservative base last month and your
commitment to helping with the upcoming election cycle.

Warmest Regards and Happy New Year,

Mike Eddy

New Commissioners sworn in

Pictured (l. to r.) Fred Auletta, new District 2 Commissioner; Reid Bowman, returning District 4 Commissioner; Bruce Holmes,
new District 5 Commissioner; at the Inauguration Ceremony held Monday, December 20.

Thanks to the Henry County Times

700 Plus Vases Stolen From Resthaven Gardens of Memory Cemetery

That’s right folks 700 plus and this is since Thanksgiving vases have been stolen from the cemetery for the copper
content in them to be scraped for money. This is an ongoing problem all over the Nation people with no morels are
stealing from the dead because of the greed and love of money. Cemetery officials have tried to press charges in the
past but they say they have a problem that the vases don’t belong to the cemetery. I have a problem with that, yes the
vases belong to the family members of the dead but being on the cemetery property should give some ownership
responsibilities to the cemetery. After all they are trespassing on cemetery grounds after dark to do this. Being in a
cemetery after sundown is illegal in the State of Georgia. Georgia needs to update it’s laws on cemeteries with this and
other problems such as people not being allowed to visit a family cemetery that is in someone’s yard.

The Cemetery Research Group (CRG) will be making a trip to South Dekalb County soon to see this damage and see if
my Grandparents vases have been stolen. We will also do a survey of the cemetery as we do all cemeteries for our site.
It is sad that people are so greedy that they steal from the dead who can’t defend themselves that is why it is up to all
of us to help in getting these people brought to justice if you know anything about this crime please call the Dekalb
County Police Department. It is up to us to protect those that can’t protect themselves.

Alfred Britt
Founder CRG

Atlanta property taxes

AJC special investigation

The housing crisis, the recession, soaring health care and pension costs and tax fatigue have all spelled big trouble for
state and local governments.

The property tax is the main source of revenue for local governments in the U.S., but the property tax is particularly
unloved. It is a highly visible tax, paid a few times a year in large amounts, and is based on the value of property,
irrespective of income.

No surprise then, that many states and metropolitan regions would seek alternatives to the property tax — user fees,
impact fees, local sales and income taxes, and an array of other instruments. Meanwhile, property tax caps, such as the
one recently put in place in New Jersey, allow politicians to respond to the cry for property tax relief.

Tax caps that limit collections

Both California and Massachusetts many years ago established property tax caps. But the devil is in the details in terms
of how these caps actually work. The key is to limit collections, not assessments. The California experience has shown
the dangers of assessed property value limits, which can result in higher property taxes for the very homeowners they
are intended to assist, and can cause unpredictable new shifts in tax liabilities.

Whatever property tax levy is deemed to be appropriate, it should be divided among the taxpayers in a fair and
transparent manner. Homestead exemptions, hardship reductions and income-based circuit breaker tax relief can help
needy individuals reduce or phase in their taxes. In all cases, a tax on property values should be based on accurate
valuation. A tax cap based on assessment limits has been shown to be a bit of a blunt instrument.

The property tax remains under fire, from New England to Florida and beyond.

The Citizen Newsletter is provided by

Henry Citizens for Responsible Government

Larry Stanley, Editor
899 East Lake Road, McDonough, GA 30252
 €
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