Warren County taxpayers will pay Humphreys County Tax Assessor Margaret Parks $1,600 for four days of work despite legal questions raised over the issue.

Parks billed Warren County for 32 hours of work from Jan. 3 until Jan. 6 at $50 an hour to train three employees hired in the week leading up to Tax Assessor Angela Brown’s inauguration. All office staff except for Brown retired, quit or were fired in the weeks after her election in November.

At question was whether it was proper for Warren County to pay Parks for hours worked while she was officially serving as Humphreys County tax collector.

On Monday, Warren supervisors OK’d the payment after weeks of discussion.

The board leaned on counsel it received from the state auditor’s office and an attorney general’s opinion in March sought by Parks that said she could be paid if the time used was not necessary to be devoted to Humphreys County.

Supervisors also leaned on a letter from Parks affirming her office was available to the public despite her absence.

Last week, the county board’s attorney, Marcie Southerland, said the AG’s research combed cases dating to 1895 and the caveats reflected “a gray area” in the law. The board then told Southerland to advise Parks to affirm to her office’s apparent availability the week in question.

“What we should do is if somebody works for us, and performs the work, they should be paid,” District 3 Supervisor Charles Selmon told the board last week, keeping up a consistent pattern of support for Brown since her election.

On Monday, Selmon motioned the board to pay Parks the full amount requested. Southerland told the board it was safe to OK the money, based on Parks’ letter.

“Miss Parks substantiates that her duties and responsibilities were handled in Humphreys County,” Southerland said, adding she thought it was “in keeping” with the AG’s opinion. “I find that’s in order, based on her representations.”

The measure passed 4-1, with District 5 Supervisor Richard George voting no. After the meeting, Board President Bill Lauderdale, who doubted the board’s legal standing a week ago, said Parks was compensated for her regular work week in Humphreys but voted yes because Parks backed up her claim in writing.

“This situation is a good example of how ambiguous these laws can be,” he said. “It should be something the Legislature should take a look at, in my opinion.”

Before the vote, George asked Southerland whether Parks was paid for that week. Southerland assumed she was, but said communication with Parks was limited to the letter.

“I don’t know the answer to that question,” Southerland said. “She is an elected official and I would imagine her pay would be the same, but I didn’t ask that question. I haven’t spoken with Miss Parks, actually.”

In Mississippi, tax assessors’ base salary is determined according to total assessed valuation in each county. A base pay of $64,000 is stipulated for all counties with a total of $2 billion or more, a category in which Warren County falls.

A deputy assessor who answered the phone Monday at the Humphreys County Assessor’s Office said Parks was out of the office until Wednesday.

The assistance in Vicksburg was part of a series of outside help sought by the Tax Assessor’s Office this year. Two privately contracted appraisers have appraised homes and businesses in Vicksburg and Warren County, replacing five staffers who previously did the job. Land rolls for fiscal 2012-13 must be presented to county supervisors by July 2. A separate firm is also doing consulting work for a new set of digital maps held by the assessor’s office for tax purposes.