A resolution that would allow the county to increase mineral severance tax revenue toward the county road department that failed last month in an 8-7 vote was reconsidered during September’s Cumberland County Commission meeting and failed again in an 8-8 vote with one commissioner abstaining.
Joe Sherrill, 6th District commissioner, sponsored the resolution back in August but was unable to make the meeting and it failed. He requested the resolution be brought up again for September’s meeting.
Jerry Cooper, 7th District commissioner asked if there were any rules about bringing the resolution back up for a vote again.
Allen Foster, Cumberland County mayor, said although the resolution failed it could be brought up again in another meeting, just not during the same meeting in which it failed.
“There is no rule about it. It just can’t be brought back up in the same meeting,” Foster said.
Recently the state of Tennessee amended Tennessee Code Annotated 67-7-203(a) which authorizes county legislative bodies to set a tax rate on sand, gravel, sandstone, chert or limestone severed from the ground in their jurisdiction, subject to the following maximum limits: For a tax period that begins prior to July 1, 2025 — 15 cents per ton; for a tax period beginning on or after July 1, 2025 and prior to July 1, 2030 — not to exceed 20 cents per ton; for a tax period beginning on or after July 1, 2030 and prior to July 1, 2035 — not to exceed 25 cents per ton; and for a tax period beginning on or after July 1, 2035 — not to exceed 30 cents per ton.
The resolution proposes adopting the maximum increase schedule.
The total of this tax budgeted to be collected for this fiscal year is roughly $88,000.
The funds from the tax must be used on county roads for construction, maintenance and repair.
Wendell Wilson, 6th District commissioner, motioned to approve the resolution. Deborah Holbrook, 8th District, supported the motion.
Prior to the vote, Sherrill said, “I didn’t actually think there’d be too much discussion because we all know there’s a problem with the roads … they’re falling apart, and when you look at roads, things that have four or five axles carrying 20 tons of gravel are damaging the roads at a far greater pace than small cars driving on the side of the road. So we have a problem, we know that and we gave the road commissioner $2.9 million this year and I gave you a plan … but next year that goes back to zero. So, do we want to keep going forward on these roads? I think we do and I wanted to bring this up again with discussion because we’re going to be on those roads every day … This is not going to be a property tax. This is a tax on people causing most of the problems.”
Charles Seiber, 4th District commissioner, asked how much the county gave the road department this year?
“Isn’t it $6 million?” Seiber said.
Foster clarified and said the commission moved $1 million for equipment a few years ago, gave the department $2 million the year before last and $2.9 million this year.
Colleen Mall, 9th District commissioner, said, “I don’t understand why we would continue to burden our property taxpayers when we have a mechanism here that can put about $88,000. It’s beyond me why we would not approve this mineral tax thing … We are in dire need and we’re going to be in need again next year. And we have other needs in this county that need addressing. Our fund balance is not going to be able to continue to support all of the roads. We’ve got other needs. We’ve got emergency needs, we’ve got school needs, we’ve got EMA needs. If you didn’t sit through the budget you know we’ve things coming in next year as well. I just don’t understand why we would burden our property taxpayers anymore than we have to.”
Voting against the resolution were 1st District commissioners Wiley Potter and Sue York; Tom Isham, 2nd District; Seiber and David Gibson, 4th District; Terry Lowe and Jack Davis, 5th District; and Jerry Cooper, 7th District.
Voting in favor of the resolution were Nancy Hyder, 2nd District; Wilson and Sherrill, 6th District; Holbrook and Greg Maxwell, 8th District; and Mall and John Patterson, 9th District.
Darrell Threet, 3rd District; abstained from the vote and said, “I can see both sides of the issue.”
The count was 8-8 and one abstain. In order to pass it would require two-thirds in favor of the resolution, or 11 votes.
Mark Baldwin, 7th District, did not attend the meeting.