It is safe to say the Yacht Club’s tax exemption has reverberated around the county a time or two so now it’s time we put everything together and illustrate both how the process under which tax exemption was given is fatally flawed, lacking any semblance of transparency and what the elected officials can do to fix it.
There has been lots of information posted already and then Geoff Belcher’s article for the Sea Coast Echo proved as an invaluable resource because the players behind the events made on the record comments. First things is to emphasize the update to the first post because we did get a fact wrong and the correct facts need to be emphasized:
Slabbed has been contacted by the Department of Revenue in response to communications from Jimmie Ladner’s office. Jeff Foreman of MDOR indicated this this type of tax exemption does not require MDOR approval:
As I understand from ……. below, the Bay Waveland Yacht Club is claiming exemption as a “perpetual or fraternal and benevolent organization”. As you have already established in this thread, such an exemption is clearly authorized under Miss. Code Ann. Section 27-31-1(d). Under current Mississippi law, case law and guidance from the Mississippi Attorney General, the duty to determine eligibility for such an exemption lies solely with the county. The Department of Revenue plays no role in the approval of such exemptions and, as such, there is no requirement for any information regarding such exemptions to be filed with the Department.
The takeaway from Mr. Foreman’s very important clarification needs highlighting because it drives the inescapable logic that follows:
Under current Mississippi law, case law and guidance from the Mississippi Attorney General, the duty to determine eligibility for such an exemption lies solely with the county.
Mr. Foreman’s word are precise and he didn’t say the duty to determine eligibility for such an exemption lies solely with the tax assessor/collector, rather he was referencing the County Board of Supervisors and the Tax Collector. Lana Noonan of the Hancock County Alliance for Good Government asked the follow-up question to confirm with Mr. Foreman his very precise remarks. This is what he said: Continue reading “Why Hancock County Can’t Afford Nice Things Part 2: Back Room Deals, Lack of Sunshine”