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Chairman says filing oversight delayed county’s mineral service tax increase, costing an estimated $10,000–$15,000

April 24, 2026 | DeKalb County, Tennessee


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Chairman says filing oversight delayed county’s mineral service tax increase, costing an estimated $10,000–$15,000
At a DeKalb County Commission meeting, the chairman said a required filing to start a 5-cent-per-ton increase in the county’s mineral service tax was not turned in on time, delaying collection and costing local revenue an estimated $10,000–$15,000.

The matter came up after commissioners reviewed the resolution they had passed in June. The chairman told the panel that the House bill and related statute identify the presiding officer of the county commission as the official responsible for submitting the paperwork to the state. “I was apparently I was the one that was supposed to do I didn't know I was supposed to do,” the chairman said, acknowledging the oversight and that he had not previously realized the filing responsibility.

Commission discussion traced how the resolution and the clerk’s office routed paperwork. Auditors and staff told the panel that different officials typically handle filings depending on fund type — for example, highway funds and school-related filings go through separate staff — and confusion over responsibility contributed to the paperwork not being filed by the start date. County staff later contacted the state revenue office; the state indicated it would accept the late submission so no new resolution was required.

Because of the delay, the chairman said collections will begin roughly 60 days after the accepted filing, leaving the county behind its originally budgeted timing. A commissioner who reviewed available tonnage and receipts estimated the shortfall, based on three quarters of collections, at about $13,000 and said the final number could fall in a range of about $10,000 to $15,000. Commissioners agreed the precise figure must be verified with state records before any reimbursement request or commission action.

Commissioners also discussed budget implications and maintenance‑of‑effort accounting. One member noted DeKalb County had recently received a $1 million American Rescue Plan allocation; commissioners said that is separate from mineral tax receipts and does not automatically cover the shortfall caused by the missed filing.

The chairman said he would continue discussions with state revenue to get an exact accounting and that a formal request for county reimbursement or other corrective steps could come back to the commission once the figure is confirmed.

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