Jackson County moved to garnish Congressional wages

North Carolina Congressman Charles Taylor (R-11) received forestry tax breaks on land owned in Jackson County, NC. In 1998, when requested, Taylor refused to submit a land management plan to prove it warranted that tax break.

He also has has a history of failing to pay property taxes in Haywood and Transylvania counties. Transylvania County failed to collect some of the back taxes owed because a 10-year time limit had run out. Haywood only received the moneys owed when they ordered the sheriff to collect the money in 90 days or sell the land.

In the Jackson County case, after Taylor repeatedly refused to submit the requested management plan, the county rescinded his land’s special tax status. Without the forestry tax break, Taylors property taxes increased by $6,000.

He paid his 1999 Jackson County taxes “under protest.” By law, the county could collect for the previous three years the difference between the standard tax and the reduced amount due if the land qualified for the forestry reduction, as Taylor claimed. Taylor then refused to pay the $18,000 plus interest.

Jackson County officials moved in 2000 to collect from 37 of its largest tax delinquents, including Taylor. In most cases the county attached the landowner’s bank accounts; in an additional 19 cases, foreclosure notices were sent. In three other cases, including Taylor's, the county attempted to collect back taxes through salary garnishment. Taylor appealed his case to the North Carolina Court of Appeals, which upheld the county.

Throughout the case, Taylor insisted he was being singled out for political reasons, blaming the Democrats on the county board, as well as his Democratic opponent, Sam Neill, of Henderson County.

The Smoky Mountain News reported extensively on Taylor’s other property tax disputes with Transylvania and Haywood counties in 2000:

On May 16 of this year he paid a $20,500 payment toward overdue property taxes and interest in Transylvania County. His total overdue bill was $36,000, but some of that was over 10 years old. That means the statute of limitations for the county to collect has expired, and he does not have to pay those taxes. The Transylvania tax collector told The Enterprise Mountaineer in Haywood County that Taylor kept telling the taxing authorities he was going to pay the bill. Transylvania County typically doesn’t garnish wages or put a lien on property because it has a 98 percent collection rate.

In 1994, 16 of Taylor’s tracts in Haywood County had been turned over to the sheriff for collection. The sheriff had 90 days to collect the money -- about $3,000 -- or sell the property to satisfy the debt. Taylor paid the tax during that time, allowing him to retain ownership of the land.

Partial bibliography

Taylor criticizes Jackson board for its actions in tax dispute
June 7, 2000 Smoky Mountain News

County to garnish Taylor's salary to collect back taxes
May 25, 2000

Taylor to appeal N.C. tax decision Congressman objects to paying Jackson County taxes for timberland

Tax issue elicits salvos from both camps
May 31, 2000 Smoky Mountain News

Archived in the Asheville Citizen-Times:

TAYLOR AD DISCUSSES JACKSON TAX PAYMENT TRANSYLVANIA COUNTY STILL SEEKING CONGRESSMAN TO PAY BACK TAXES, INTEREST
October 13, 2000

TAYLOR TAKES QUESTIONS ABOUT HIS TAX PROBLEMS
August 25, 2000

Taylor to appeal N.C. tax decision Congressman objects to paying Jackson County taxes for timberland
July 4, 2002
Rep. Taylor still owes back taxes in Jackson
November 7, 2003

Taylor must pay $6,000 in back taxes
February 21, 2004

COURT OF APPEALS SAYS NO REFUND FOR TAYLOR

JACKSON COUNTY WINS TAX DISPUTE OVER LAND WITH CONGRESSMAN
November 5, 2003

Taylor's dispute is before tax board
Representative's failure to submit papers at issue
February 15, 2002

Archived in the Hendersonville Times-News:

Transylvania County seeks more back taxes from Rep. Taylor
Date: 08/18/00

Taylor pays part of back taxes
06/03/00