HCCFEG (Hall County Citizens For Efficient Government) has , over the last several months , conducted an investigation and discovered several troubling facts concerning Michael A. Henderson, Chief Appraiser, Hall County Tax Assessors . We feel very strongly that every citizen of Hall County should be aware of these facts. We believe the Chief Appraiser should not only possess professional management skills and judgment but most importantly this person should have unquestionable integrity, honesty and character. The within information illustrates Mr. Henderson does not possess these qualities in our opinion. It is now evident why Mr. Henderson does not have his photo or his biography on the media resources section of the Hall County website! These troubling facts are:

(1) Mr. Henderson received a homestead exemption for several consecutive years on a mobile home he did not reside in resulting in a substantial tax break and in violation of OCGA 48-5-51. He decided, of course, to pay his back tax after being discovered. (The Times 12-13-08)He received a Letter of Reprimand from the tax board for this incident .He was placed on paid administrative leave for 3 weeks(The Times 12-30-08) receiving approximately $4,876 while an accounting firm was hired to determine if he received a homestead exemption on a property he did not live in at an expected cost of $3,000.00. Hall County Solicitor Stephanie Woodard was asked by HCCFEG on February 27,2009 to review the homestead exemption issue. On August 11,2009 HCCFEG was advised by Solicitor Woodard that she did not believe she could prove Mr. Henderson KNOWINGLY received an improper homestead exemption for three years!

(2) Mr. Henderson has only paid his real estate property tax on time once for tax years 2003 through 2007 and has been as much as 15 months late on one occasion.( Why didn’t the Hall County Tax Commissioner levy on this property when the payment was 15 months late?)

(3) The Hall County Board of Tax Assessors allowed certain employees to take a day off with pay for their birthday in violation of civil service regulations over a 3 year period from 2005 through 2007.The cost of this ill conceived policy to Hall County taxpayers is unknown.

Mr. Henderson ,Chief Appraiser, then denied employees were given a day off with pay for their birthday when questioned by then HR Director, Charley Nix per correspondence of 01-11-2008 .Mr. Henderson’s statement was then denied by the Tax Board Chairman Emory L. Martin, Jr per correspondence of 02-19-2008 in which Emory L. Martin, Jr stated employees were in fact given a day off for their birthday .This confirmed Mr. Henderson ,Chief Appraiser, did not tell Mr. Nix the truth. A review of his personnel file further revealed Mr. Henderson never received a reprimand for this matter as well.

(4) Mr. Henderson filed bankruptcy on 11-09-1995.

(5) Mr. Henderson filed another bankruptcy on 10-15-2005 for only $36,230.61 in non secured debt even when his salary was increased from $58,600 per the bankruptcy record in 2005 to $77,000 per his 2006 county contract. Note: Mr. Henderson built and moved into a 3047 square foot home with a value of $343,908 in 2008 just 3 years after his last bankruptcy!!!

(6) Mr. Henderson continues to use a county vehicle for driving from home to work as authorized by the Hall County Board of Tax Assessors.

(7) Mr. Henderson received a Letter of Reprimand this year for transporting family members in a county vehicle without a proper insurance rider as well.

(8) Mr. Henderson was found to be in willful contempt in Hall County Superior Court

in 2008 according to Civil Action # 08- CV- 1111 B for failing to pay dental cost on his minor child.

(9) Mr. Henderson had a Family Violence Temporary Protective Order issued against him in Hall County Superior Court in 2002 according to Civil Action #02 -CV- 3103 J.

It has just come to our attention, Bobby Hulsey, Chairman, Hall County Board of Tax assessors, just recently signed off on a Personnel Action and Performance Report on July 22,2009 that gave Mr. Henderson an overall superior job rating for the past 12 months resulting in a salary increase of 3% !How can this be possible with his track record?

HCCFEG recently requested, pursuant to Open Records Law, that the Hall County Commission provide a copy of the minutes and/or other documentation to verify the Hall County Board of Commissioners had approved the 12-21-2006 employment contract for Michael A. Henderson that he is now working “as required under OCGA 48-5-298(a).The response to our request was “there are no documents responsive to your request”. Has the Hall County Board of Commissioners ever approved this contract?

Is it really surprising that we now have more confusion in this office with the recent alleged sexual harassment charges filed against a supervisor in this office(The Times,09-25-2009) under the watch of Mr. Henderson? The response of Mr. Henderson after this lady stated to him her supervisor had inappropriately touched her 5 times over the last several months was “if it happened again he would go with her to the Human Resources Department” ! Why didn’t Mr. Henderson move aggressively on this very serious matter and attempt an appropriate resolution rather than stating if it happened again he would accompany her to the Human Resources Department? Did Mr. Henderson write a Letter of Reprimand on Richard Lathem? If not, why not?Why hasn’t Richard Lathem been placed on Administrative leave while the investigation of these charges is being conducted the same as Mr. Henderson was in December,2008 for an investigation into his alleged property tax discrepancy of claiming an improper homestead exemption? Is not a charge of sexual harassment as serious as a charge of claiming an improper homestead exemption? These questions cry out for answers !

Where does the Board of Tax Assessors stand on this sexual harassment matter? Why are they so quiet? Could it be they are not in the office enough to know what is going on. Why did assessor Whit Powell make a motion(and then vote for it) to cut the tax board meetings from 48 times per year to 24 times per year in the midst of the issues that have been occurring in this office over the last 20 months? How can the tax board know what is going on in this office with such limited presence among the employees? It further appears assessor Whit Powell solved the budgetary furlough cut in pay for the tax board by making the motion(and voting for it) to simply cut the tax board meetings from 48 per year to 24 per year thereby cutting their work in half but retaining the same monthly stipend in that the tax board receives the same pay per month regardless of the number of meetings they attend. Is there any good reason this man should be appointed to serve a full term on the tax board?

So, there you have it folks, this is the leadership we have working for us in the tax assessors office. Now doesn’t that give you confidence in your local government officials! How many taxpayers would have a job if they operated this way? How long will the Hall County Commission allow this leadership issue to fester before issuing a statement to the Hall County citizens on where the Commission stands on this issue? Come election time HCCFEG will be working for and supporting those individuals who commit to a clean up campaign in local government.