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DA closes Tax Assessors investigation, chairman resigns

By Staff
Posted 6:11PM on Friday 17th October 2008 ( 16 years ago )
GAINESVILLE - The District Attorney for the Northeastern Judicial Circuit has decided not to seek charges against the chairman of the Hall County Board of Tax Assessors.

Hall County government spokeswoman Nikki Young said District Attorney Lee Darragh, along with the Georgia Bureau of Investigation, has closed an investigation into allegations against the Hall County Board of Tax Assessors.

Tax Assessors Board Chairman Emory Martin was being investigated following allegations of financial improprieties.

"Basically after an investigation the DA did not see a strong chance of conviction, so he chose not to go ahead and waste taxpayers' money on a trial," Young said. "The GBI came to that same conclusion."

Young said Martin, however, announced he will resign from the tax assessor's board effective immediately.

The investigation began earlier this year when two retired Hall County tax assessors' employees alleged that Martin got paid nearly $50,000 he did not earn over a four-year period.

Former Chief Real Estate appraiser James Cantrell and former Chief Personal Property appraiser Lyman Martin said Emory Martin Jr. checked off 477 days worth of per diem pay he was not entitled to, totaling $47,000.

Their attorney, Ashley Bell, said at a Feb. 19 news conference that he was turning over information supporting the allegations to Darragh for review.

Cantrell said he repeatedly told Martin he was violating Assessors Board policy and procedure.

On July 24, county commissioners voted to expand the board by two members, bringing the number to five, which Cantrell and Lyman Martin had suggested in February, and set pay at a monthly rate for assessors at $400; $450 for the chairman, and no more per diem pay.

It was the alleged abuse of per diem by the chairman that made the assessors board the subject of the investigation.

"This goes a long way toward clearing up per diem. This takes per diem out of it and puts it on a flat basis," Chairman Tom Oliver said at that July meeting.
Ashley Bell (c) with James Cantrell, Lyman Martin at Feb. 19 news conference.
Ashley Bell displays time sheets at Feb. 19 news conference.

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