Businesses large and small, and professionals, from attorneys to rental property management firms, remain on the hook for personal property taxes despite earlier calls from Warren County supervisors for more vigorous collections.

Figures from the Tax Collector’s Office, which receives the payments, show $324,182.26 outstanding, with each debtor owing from $50 to more than $9,000 on personal property, which includes all items within a structure and not built onto the land, such as inventories kept by a business. Physical structures such as houses and businesses are real property.

Though about two-thirds deemed delinquent before the new fiscal year began Oct. 1 have paid up, more than 60 percent of what was owed remains uncollected. 

In a new tactic, legal papers were served to area businesses that still owe personal property taxes covering the past three years. The state statute also allows seizures or lockouts if authorities have reason to believe a debtor will flee without paying, but that step has not been taken or planned by  sheriff’s officials — a situation well short of supervisors’ expectations when they encouraged the seldom-used alternative.

Since Oct. 8, deputies have served 32 so-called “jeopardy warrants” to businesses, Sheriff Martin Pace said, adding another four couldn’t be served because, like many of the 90 or so on the list, the establishments had gone out of business or were simply unoccupied. More than 270 businesses owed $531,414.01 in August, just before supervisors adopted the 2009-10 budget.

Debts owed for 2006 through 2008 by businesses still in operation appear to be higher depending on nature of the business, such as industrial equipment retailers and other large manufacturers. A litany of small businesses also owe personal property taxes, ranging from less than $100 to more than $500. The businesses include The Loft, Horseface Harry’s and Borello’s — all of which closed in 2009 — and an entry for Investment Properties Group LLC, listed as owner of a rental property on Grove Street, which also lists Mayor Paul Winfield as a partner.

“We haven’t seized any property,” Pace said, adding most debtors are ending up before the tax collector to pay what they owe.

“These 32 we’ve served with notification. In nearly every case, they pay, Pace said.”

Supervisors, who have touted the little-used process as a remedy of sorts for lowered cash reserves and funding cuts in all departments, want to see more done to collect every penny possible.

“We need to let him know the importance of it,” District 3 Supervisor Charles Selmon said during an informal supervisor meeting Monday, urging “one-on-one” talks with Pace to encourage more activity on the issue. “We don’t have the manpower or the willingness to do it.”

“You’ve gotta make the effort to honor the statutory duties that you have,” Board President Richard George said. “Whether you collect the money or not is something else, but you gotta make the effort. That’s the bottom line.”

The statute harkens to the English origins of American law and to the time in Mississippi when sheriff and tax collector was one job. The more commonly used statute, which is also being used, involves auctioning real property on which taxes are delinquent for the amount owed. That is also a three-year process and owners can redeem their titles at any time by paying amounts due plus accumulated interest.

“If the person’s dead, bankrupt, out of business …. all those sorts of things — that’s one thing,” George said. “You can’t get blood out a turnip, but if you don’t send the turnip a bill, you sure won’t get (the money).”

District 2 Supervisor William Banks suggested having deputies place calls to delinquent property owners — much like a collections agency.

“You just pick one deputy and just have them make calls or make some sort of contact,” Banks said. “All you have to do is a few and then let the word will get around. I bet you some of them will start to pay.”

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Contact Danny Barrett Jr. at dbarrett@vicksburgpost.com