A special meeting of the Spartanburg County Council was held on Wednesday, December 16, 1998, at 1:00 p.m. in County Council Chambers of the County Administrative Office Building. The following were present: Honorable David G. Dennis, Sr., Chairman, Honorables Frank Dillard, David Britt, Johnnye Code Stewart, Jeff Horton, and Rock Adams, Council members, along with Roland H. Windham, Jr., County Administrator, Paula J. Wayne, Deputy County Administrator, Glenn Breed, Assistant County Administrator, and Edwin Haskell, Assistant County Attorney.
 

In compliance with the Freedom of Information Act, notice of this meeting was mailed in advance to the local news media and other interested persons.
 
 
 

The Chairman opened the meeting and stated that County Council members had some questions regarding reassessment and the tax notices that were mailed out recently.
 

Mr. Gil Bulman, County Assessor, explained that state law now requires every County to do a reassessment every four years, with the new assessments being applied in the fifth year. He described the responsibilities of his office, and the property that falls under his jurisdiction. He explained the reassessment process.
 

Ms. Sarah Broyles, County Auditor, explained the formula used for figuring tax bills after reassessment. She then reviewed the 1997 revenue collected for each school district, and the amount billed for each school district.
 

Mr. Doug Hinkle from the Department of Revenue was on hand to answer questions. He stated that State Law does require for partial tax payments. Lindsey Brady, County Treasurer, said that his office was not set up to take partial payments.
 

Mr. James Goodman of Moore said that he appreciated Council looking into this matter. He stated that he met with Sarah Broyles and was told that my taxes would not increase, even though my assessment had. She advised him that millage rates would drop and it would equal out. Mr. Goodman said that industry should have to tighten their belts and something should be done to give residential property owners some relief.
 

Mr. W. C. Bain said that he appreciated all the information provided at this meeting, but he still feels that there is a windfall somewhere, and he wants to know where it is going.
 

Mr. Frank Nutt said that it is time to give local option sales tax a serious look. Mr. Windham advised Council that this was a possibility, although efforts failed in Spartanburg County several years ago.
 

Mr. Harold Osborne suggested that the taxing entities throughout the County be made to cut their budgets.
 

Lindsey Brady, County Treasurer, stated that this is a golden opportunity for Spartanburg County to consider local option sales tax. He stated that other counties in the state have pursued this with success.
 

Mr. Roy Trace stated that the taxing entities need to cut spending because the citizens cannot afford to support them.
 

A gentlemen suggested that Council go back to the 1989 reassessment and compare those figures to the 1998 reassessment.
 

Motion by Mr. Britt to instruct the County Administrator to negotiate a contract with McAbee, Talbert and Halliday to perform an audit of the reassessment process in Spartanburg County. Motion seconded by Mr. Dillard and carried. Mr. Britt specifically asked Mr. Randy Thomas of the CPA firm to provide a comparison of reassessment figures from 1989 and 1998.
 

Meeting adjourned.
 
 
 

Spartanburg County Council
 
 
 

By:_______________________

Chairman
 

Attested:
 

______________________

Lori A. Hinds

Clerk to Council