Jackson County Commission Work Session September 6, 2016

Jackson County Courthouse, north entrance. Photo by G. Morgan

AGENDA

Not on Agenda - Privilege Tax Issue, change to the Attorney Generals Opinion, county on the hook for $420,000?

http://arklite.blogspot.com/2016/09/breaking-news-as-result-of-recent.html

VIDEO

Breaking News -- As a result of a recent Attorney Generals Opinion, Scottsboro claims hundreds of thousands of dollars due them, taken by Jackson County improperly. A $381,000 up to $420,000 dispute over - Who gets the Privilege Tax?

Scottsboro Mayor Melton Potter announces the recent Attorney Generals Opinion about Privilege Taxes. (photo by G. Morgan)

State of Alabama Department of Public Examiners Seal. Fair Use Rights for non-profit news reporting.

Link to Attorney General's Opinion: http://www.ago.state.al.us/opinions/pdf/2016-046.pdf

Department of Public Examiners has a Face Book Page - https://www.facebook.com/ExaminersofPublicAccounts

From: STATE OF ALABAMA OFFICE OF THE ATTORNEY GENERAL
LUTHER STRANGE

July 26, 2016
To:Honorable Ronald L. Jones, Chief Examiner.Department of Examiners of Public Accounts
Post Office Box 302251, Montgomery, Alabama 36130-2251

Subject: Privilege Tax — Corporate Shares Tax Funds — County Commissions — Counties

The county and all tax-recipient agencies or funds that previously received a portion of the old shares tax, pursuant to the Corporate Shares Tax provision, are entitled to receive tax proceeds pursuant to the Alabama Business Privilege and Corporate Shares Tax provision as set forth in section 40-14A-26(b) of the Code of Alabama.

Dear Mr. Jones: This Attorney General is issued in response to your request.

QUESTION: Should all agencies or funds that received a portion of the old shares tax proceeds in fiscal year 1 999 receive a portion of the proceeds from the Alabama Business Privilege and Corporate Shares Tax?

FACTS AND ANALYSIS
In your letter of request, you seek a reconsideration of the opinion issued to Honorable John F. Porter, Ill, Attorney, Jackson County Commission, dated January 19, 2016, A.G. No. 2016-020. In Porter, this Office stated that, without statutory authority, the ultimate use and distribution of the Alabama Privilege and Corporate Shares Tax received by Jackson County would be left to the discretion of the Jackson County Commission.

CONCLUSION
The county and all tax-recipient agencies or funds that previously received a portion of the old shares tax, pursuant to the Corporate Shares Tax provision, are entitled to receive tax proceeds pursuant to the Alabama Business Privilege and Corporate Shares Tax provision as set forth in section 40-14A-26(b) of the Code of Alabama.

Mayor Melton Potter stated, "The county owes us 3 years back taxes." The back taxes could amount to $420,000. This places the financially strapped Jackson County government in a serious financial hole. It appears this case may be headed to the courts for a resolution. (photo by G. Morgan)

Jackson County Commission Work Session - Citizen Input on Drug Testing Program - Commendable Transparency From Commissioner Ledwell, January 4, 2016

Jackson County Commission in session, Court House Board Room. (Photo by G. Morgan)

AGENDA

VIDEO

Memorandum for the Jackson County Commission Regarding Employee Drug Testing
                              (click on image for an expanded view)

Excerpts from the Code of Alabama, 25-5-335 regarding employee drug testing.

(click on image for an expanded view)

Conclusion: Jackson County's Employee Drug Testing Program does not meet the requirement of the Code of Alabama as stipulated in 25-5-335

Commendable Transparency from Jackson County District 4 Commissioner Stacey Ledwell.

***** 

UPDATE: Jan 5, 2015 - I had received a call from a local concerned citizen about a County Commissioner, Mr. Stacey Ledwell, who is also a business owner, Mr. Rooter, a local plumbing service. Mr. Ledwell had sold a backhoe to the Cumberland Mountain Water Authority via a sealed bid process. 

I had discussed the concern with Mr. Ledwell last week and he assured me everything was accomplished in accordance with the law. Yesterday, prior to the County Commission meeting, Mr. Ledwell provided me with his bid submission document, attached below, and an Attorney General's Opinion regarding The Cumberland Mountain Water Authority's opening a bidding process for a backhoe. Alabama AG's Opinion 2016-09 Link: http://www.ago.state.al.us/opinions/pdf/2016-009.pdf

The invitation for bid was published in the November 25th 2015 edition of the Daily Sentinel on page 9 as an Invitation by The Cumberland Mountain Water Authority - "Taking Sealed Bids." Mr. Ledwell's bid entered via the sealed bid process, as indicated, was $42,000.00 which was the low bid which met bidding specifications.

Commissioner Ledwell's transparency about this issue is commendable and is appreciated that he provided the documents which demonstrates his concern for doing what is right regarding open, transparent government. I do not think there is any conflict of interest as the Cumberland Mountain Water Authority is a separate corporate entity of Jackson County who has a separate Board of Directors managing the affairs of the water authority.

Click on image for an expanded view.

Scottsboro City Council Work Session

Work Session Agenda, February 20, 2012

Tonight was a work session for the city council. The Big issue, #1 on the agenda, was the public disclosure of the Attorney General (AG) Opinion, link}#2012-035, relating to the Scottsboro Parks and Recreation Board better known as the Goosepond Colony Park Board. This weekend the Daily Sentinel ran an article about the issue: http://thedailysentinel.com/news/article_cd3b1760-59ca-11e1-9cf6-001871e3ce6c.html

Mr. Steve Kennamer, City Attorney reads highlights of the AG opinion. (photo by G. Morgan)

Important points of Opinion #2012-035 : (a)The Parks & Recreation Board is a seperate corporate entity from the City of Scottsboro; (b) members of the board may only be removed by impeachment; (c) the park board officials are not municipal officers and may not be removed by the city council;(d) the park board may not sell mortgaged property in which it does not hold a free and clear title; (e) the City of Scottsboro may not determine the hours of operation. The AG did suggest the city and park board work together for a mutual compromise in the matter. (f) The AG stated: "Although the council may have the authority to reassign property that it owns, the board is in control of the management aspect of the property." Possibly a misunderstanding by the AG or by me? As I understand the terms of the Plantation Pointe Mortgage, the Scottsboro Parks and Recreation Board owns the property but the City of Scottsboro cosigned as a guarantor on the mortgage when the "pointe" property was purchased. Therefore, the City of Scottsboro must release the mortgaged property if there is to be a sale of the property.

Council Member Keith Smith (above-photo by G. Morgan) made inquiry concerning the Jackson County District Attorney's opinion on this matter. Mr. Kennamer replied, "I'm not aware of any opinion from the District Attorney;" Ms. O'Shields replied that she had spoke to the DA's office but there was no evidence to pursue the matter further. Ms. O'Shields further remarked the DA's office will not reply in writing concerning this issue.

Mr. Smith inquired about an Ethics Commission referral for violations by members of the Park Board. Mr. Kennamer replied, any citizen could file a personal complaint with the Ethics Commission if they had knowledge of an unethical act. Apparently Mr. Smith is concerned about an Ethics Conflict of Interest Violation reference to loans made to the park board while the President of the Park Board, Mr. Mike Bagget, also a loan officer of the 1st National Bank who issued a loan to the Park Board.

I inquired of Mr. Smith after the council meeting if he intended on filling an Ethics Commission complaint, his reply: "Yes I intend on filing a complaint with the Ethics Commission."
Update: Daily Sentinel article about the issue http://thedailysentinel.com/news/article_d02d5304-5f2c-11e1-8ee9-001871e3ce6c.html

The Code of Alabama reference Ethics Definitions has this to say about conflicts of Interest: "Section 36-25-1, (8) A conflict on the part of a public official or public employee between his or her private interests and the official responsibilities inherent in an office of public trust. A conflict of interest involves any action, inaction, or decision by a public official or public employee in the discharge of his or her official duties which would materially affect his or her financial interest or those of his or her family members or any business with which the person is associated in a manner different from the manner it affects the other members of the class to which he or she belongs. A conflict of interest SHALL NOT include any of the following:  a. A loan or financial transaction made or conducted in the ordinary course of business."

In other matters: 2) The city council next Monday will select 2 of 3 applicants for the Scottsboro Personnel Board. 3) Will select 2 applicants for the Tree Commission. 4) Discuss city ordinance relating to salary increase for upcoming year relating to elected and public officials.

Scottsboro City Council Meeting

Tonight was a work session. Agenda below, click on image for an expanded view.

1) Ms. Pat Blakenship from Court Collections Services, CCS, made a proposal for the City of Scottsboro's courts and fines collection services. CCS is a local service as compared with the current courts collection corporation whose home office is in Georgia. 2) Recyclables bid recommendation, the bid committee recommended The Taylor Group with a bid of $22.00 per ton. Rock 10 submitted a bid of $20.50. There is a 130 tons of recyclables involved. 3) 1 time annual holiday pay raise for employees, the amount of pay will be based on years of service. 4) Holiday discussion, change in the Employee Handbook concerning holidays, addition of "Good Friday." 5) FY 2012 Airport improvement project pre-application. Total project cost $1,423,611, the city's share will be $42,918.00 (2.5% the state will also contribute 2.5%)

Reports: 1) Ribbon Cutting Ceremony for the Landfill Biomass Gas Project at 2PM tomorrow, Tuesday Nov. 8, 2011, Martintown Landfill. 2) Veterans Day is Friday. 3) Letter received from AG's Office for receipt of Opinion Request concerning GPC. Letter pictured below.