In January we learned that Shaun Missey, a Ward 1 Arnold City Council candidate, was disqualified from the April election for not paying his 2012 personal property tax by the candidate filing date.
It was confusing because two city council candidates who paid their property taxes after the candidate filing date were allowed to run in 2011.
At the time, City Attorney Bob Sweeney explained that while a municipal candidate can't be disqualified for being delinquent on personal property taxes, they can have their name removed from the ballot for not paying city taxes or fees.
He told Patch Missey was disqualified because he was in arrears on city taxes that are generated from personal property taxes, specifically a road and bridge line item.
When Patch checked with the city's finance director, she said Arnold does not receive any direct payment from those taxes.
After determining that the road and bridge line item did not generate any direct revenue to the city, Sweeney drafted a memo to City Clerk Diane Waller and Police Chief/Acting City Administrator Robert Shockey explaining his opinion on the disqualification.
"It is clear that Diane, as the election authority, is disinclined to certify Mr. Shaun Missey," Sweeney said in the memo (see attached). "The primary basis for this position is Mr. Missey's purposeful tax avoidance."
Missey moved to Arnold in 2007.
Sweeney said in the memo, "In short, Mr. Missey is apparently engaged in a marginally complex scheme to purposefully defraud the taxing authorities by rotating his vehicles and getting multi-year licenses; therefore, never declaring ownership of a vehicle."
Sweeney said there is no case law specifically regarding disqualification for purposeful tax avoidance, but added Missey can take the matter to court.
Missey referred Patch to his attorney, Chet Pleban. We were not able to reach Pleban by our publishing deadline.
See previous articles:
- Will Shaun Missey's Name Be Placed Back on the April Ballot?
- Missey: "How Am I Supposed to Pay a Bill I Didn't Receive?"
- Two Arnold Council Candidates Disqualified From April Election