Some special tax boards feeling haggard

CARROLLWOOD -- There was a time when the fence around Westwood was falling down. Homeowners had to volunteer their own time and equipment to mow the grass in front of the community.

Today, thanks to a special tax district the homeowners formed 10 years ago, you'll see two nice signs in front of this community off Gunn Highway, a well-mowed entrance and a wooden fence in good condition.

But it's not always easy to keep the tax board running smoothly. People who serve as board trustees are constantly moving or dropping out. And it's hard to find volunteers to replace them.

"Getting volunteers can be a problem," said Larry Claxton, president of the 214-home community's special tax board, "particularly in smaller communities, where you have a smaller pool."

Lately it has been even harder for Westwood's tax board to make decisions on choosing contractors, paying bills and managing its budget. Sometimes not enough people show up for an official meeting. One of the board's seven trustees recently moved out of the neighborhood, and another has been too ill to attend meetings.

Westwood's dilemma is not an uncommon one for these special tax boards, which manage money to improve and maintain common areas. County records show that eight in northwest Hillsborough County, including Westwood, have not filed their budgets with the county. They were due June 24.

The special tax board in Carrollwood Meadows, off Ehrlich Road, has neither filed a budget nor advertised its monthly meeting schedule, as required, according to Mary Mahoney, the county's special tax district coordinator.

And trustees in Odessa's Hammock Woods have not filed this year's budget, and have been out of touch with the county for more than a year, Mahoney said.

"I wouldn't say that any of the boards are being irresponsible or neglectful until I know what the circumstances are," Mahoney said. "A lot of times people are hesitant to call when there is a problem. Part of the problem is we don't know what the circumstances are."

Mahoney said her office is also missing budgets for Country Lakes, off Bearss Avenue and N Boulevard; Country Place, off Hutchison Road; and Tarawood, off Lake Magdalene Boulevard.

Failing to adhere to the rules on meeting and record-keeping is no small matter, Mahoney said.

If a tax board does not advertise its meetings, any board actions that occur at those meetings could be invalid if challenged. And if Mahoney does not have a current list of trustees, she might not know where to mail important information from the property appraiser or the tax collector's office.

In a worst-case scenario, the state could declare a special tax board inactive and disband it. Mahoney said at lease two tax districts have come close, but none has suffered that fate.

"From a short-term standpoint, the county doesn't know who is on the board," Mahoney said. "For the residents, they are paying taxes and not seeing anything happen and don't know who to go to."

Community tax boards are different from homeowners associations. Homeowners associations primarily enforce deed restrictions, the most visible measure of a community's success. And often, homeowner association dues are voluntary.

Special tax districts use money collected from each homeowner through county tax rolls to paint, build and repair boundary walls, and maintain the community's entrance, common areas and rights-of-way. Tax boards cannot use the funds for improvements or maintenance that would benefit an individual homeowner.

"The tax districts are the best source I know of to keep up our subdivisions, as opposed to a homeowners association," Westwood's Claxton said. "The money is consistent and well-accounted for."

Frank Fulgum, president of the Carrollwood Meadows special tax board, said his community is planning a $140,000 improvement to its front entrance. But the project is moving slowly because other trustees are absent from board meetings and it's hard to conduct business.

"I spend 20 hours a week working on the tax board because of stuff that is required," said Fulgum, a building contractor. "I find it very hard to believe there aren't other people in that boat." He said the board is still working on getting a budget ready for county approval.

Sometimes a tax district can fall behind when the volunteers who run it experience life-altering problems such as job loss, illness or complications with their families.

The consequences are significant.

Community tax boards, which must have seven trustees, are considered quasi-government bodies, subject to the same open meetings laws as county commissions. Boards must advertise their meetings to the public in a local newspaper and make accommodations for people with disabilities to attend.

If fewer than five of the seven trustees show up, the board cannot have a meeting. They can't discuss any board business and they cannot meet again until the next posted meeting day of the following month.

"We can't just say, "Let's do it tomorrow,"' said Bill Bode, tax district treasurer for North Pointe, south of Fletcher Avenue and North Boulevard.

North Pointe is in a critical situation. Since last year, there have been only five trustees. If any one of them does not show up for a scheduled meeting, the board cannot do business. Lately, that has been the case too often.

One of North Pointe's trustees was frequently absent while caring for his wife, who recently died. Every time that board member could not attend a monthly meeting, business was suspended for owners of the 379 homes, who pay $100 a year in special tax assessments.

"We've been working with the homeowners associations to recruit two more members," Bode said. "That is our best avenue of locating people interested in serving the community. And we've not had much luck there either."

The biggest challenge for boards in smaller communities is recruiting members for two-year terms. The normal procedure for a person to join the board is through a community election. But when there's no competition for an open seat, the board can appoint people.

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