Getting your Trinity Audio player ready...

By Robert Sorrell
Star Correspondent

The Carter County Commission met Monday night with a full agenda, including the appointment of a new commissioner and a vote to raise the county’s mineral severance tax.

Carol Whaley was appointed and sworn in as the new commissioner for the 7th District, replacing Bud Hazelwood, who had only recently been appointed to the seat in January. Hazelwood, who had replaced Jason Raznick, recently resigned from the seat, prompting the opening.

Whaley, who submitted an application for the vacant seat, was nominated during the meeting by a fellow commissioner. The nomination passed.

County Clerk Mary Gouge administered the oath of office following the vote, allowing Whaley to be seated with the commission and vote on other matters.

“I would appreciate your consideration as a commissioner, and I look forward to serving,” Whaley said in brief remarks. She brings experience as a collection specialist in the Johnson City Finance Department.

In other business, commissioners approved a resolution to increase Carter County’s local mineral severance tax — a levy on minerals such as sand, gravel, chert and limestone extracted from the ground.

The county currently collects 15 cents per ton of material under a local private act first adopted in 1981. Under new state legislation, counties are now allowed to raise the tax in 5-cent increments over time, starting July 1, 2025.

The commission voted to increase the tax to 20 cents per ton beginning July 1 through July 1, 2030. The rate will increase to 25 cents per ton in a subsequent phase, following the maximum allowed by the state.

County Attorney Josh Hardin explained the history and enforcement of the tax, noting that Carter County had been collecting the fee since the early 1980s under a private act. However, Hardin acknowledged there has been little recent enforcement and only one company currently submits the required payments.

“If you know a company that is selling this material and they are not paying this tax, bring it to my attention and we will try to collect,” Hardin said. “I will do whatever I can to enforce this.”

Commissioner Brad Johnson raised concerns about compliance and enforcement, prompting Hardin to clarify that the burden now falls on the county attorney’s office to identify and pursue violators rather than relying on district attorneys or judges.

The increase requires a two-thirds majority vote from the commission, which it received Monday night.

The mineral severance tax increase will go into effect on July 1, 2025.