CUVA Breach Taxes at Center of IBA Dispute with Fr. Co. Tax Commission

The Franklin County Industrial Building Authority Board says they do not owe and have not paid over $80,000 in CUVA Breach taxes on property sold five years ago to a Florida Trucking Company.

At their meeting this week, IBA Attorney Andrea Grant said after a search of the tax records by a member of the public it was brought to her attention that the County Tax Commissioner has the IBA listed as the owner of a commercial property and that they paid the CUVA Breach taxes on that property.

In November 2019, LandStar Transportation of Florida purchased parcel #012016C, which is listed as 20 acres of a 36-acre land tract on JF Shirley Road at the corner of Old Federal Highway and I-85 originally owned by Abe Padgett.

LandStar had planned to build a warehouse on the property but it never happened. According to the Franklin County Tax Assessor’s office, LandStar Transportation still owns the land.

Before it was sold to LandStar, the entire property had been under a 10-year Conservation Use Valuation Assessment or CUVA until the 20 acres were sold to LandStar for $420,000 in 2019.

At that point, the 20 acres were no longer under the CUVA, and CUVA Breach property taxes had to be paid under Georgia law.

However, the Franklin County Tax Commissioner’s Web site lists the Franklin County Industrial Building Authority as the owner of Parcel #012016 and indicates that on 12/10/2019, the IBA paid a total of $81,163.35 in CUVA Breach taxes covering CUVA Breach taxes owed all the way back to 2012.

On Wednesday, Grant told the IBA that she was able to prove to the Tax Commissioner that the IBA never owned the property nor paid the CUVA Breach taxes.

She said after speaking with the Tax Commissioner, he agreed to make the correction, but under certain conditions.

Grant said she has spoken with LandStar’s attorneys and said there is a check on file from a law firm that indicates they paid the $81,163.35 CUVA Breach when they closed on the property.

After hearing from Grant, IBA member Lavonia Mayor Courtney Umbehant said he was opposed to signing the affidavit.

Grant added that there is no deed on file stating that IBA owns the property.

IBA Board Chair Lee Moore said he remembers an earlier meeting where the IBA voted not to pay the CUVA Breach.

After more discussion, Umbehant motioned that the Tax Commissioner either make the correction or provide proof that the IBA owns the property without a signed affidavit from the IBA and it passed by a vote of 4-1.