As the tax season rolls around, DeKalb County Trustee Sean Driver reminds you of changes in the property tax relief program.
Tennessee’s tax relief program is a state-funded program that provides a rebate of credit for all or a portion of the property taxes on residential property owned and occupied by low-income elderly, low-income disabled, and disabled veteran homeowners and their surviving spouses.
Eligibility requirements for Elderly Homeowners are as follows:
Must be 65 or older on or before December 31st, 2007
Must provide evidence of age (i.e. birth certificate, marriage license)
Must own and use the property on which you are applying as your primary residence
Qualified applicants will receive property tax relief on the first $25,000 of their property’s market value.
According to the deed of the property, Must have records of the combined 2006 income of all owners of the property not exceeding $24,000. Income (i.e. social security, SSI pension, etc)
Eligibility requirements for Disabled Homeowners are as follows:
Must have been totally and permanently disabled as rated by the Social Security Administration or any other qualified agency on or before December 31st, 2007
Must provide evidence of age (i.e. birth certificate, marriage license)
Must own and use the property on which you are applying as your primary residence
Must have records of the combined 2006 income of all owners of the property not exceeding $24,000
Eligibility requirements for Disabled Veteran Homeowners and/or widow or widower:
Must own and use the property on which you are applying as your primary residence.
Your disability must meet one of the following categories:
A service-connected disability that resulted in (1) Paraplegia, (2) Permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain, (3) Loss or loss of use of, two or more limbs, and (4) Legal blindness.
A total and permanent disability rating from a service-connected disability
A 100% total and permanent disability rating from being a prisoner of war.
The Veteran’s Administration Office determines eligibility from the applicant’s information in the Trustee’s Office forwarded to the State of Tennessee.
If you meet these requirements you may apply in the Trustee’s Office as soon as you receive your property tax bill. The deadline to apply is 35 days after February 28th, 2008 or April 7th, 2008.
If you have any additional questions concerning the tax relief program, come by the Trustee’s office in the courthouse or call 597-5176.

Local C.P.A. Tom Janney has issued a statement explaining his reasons for not revealing the tax return record of the Fiddlers Jamboree Committee to a third party private citizen.
During Monday night’s Smithville City Council meeting, Chris Cantrell, in response to Jamboree attorney Frank Buck’s assertion that records of the Jamboree are open to the public, stated “That’s bantered around a lot Frank, but you know when you call Tom (Janney) as I did today (Monday), he said, I can’t give you those records, Neal (Dudney) would get mad at me.”
Tuesday, Janney issued the following statement, “In regard to the recent controversy regarding the Smithville Fiddlers Jamboree and Crafts Festival, Inc. I would like to note the following:
“The only reason I even acknowledged to an outside party that I prepare the organization’s tax return is because as a 501(c)(3) non profit organization, the Jamboree’s tax return is readily available from the IRS by filing Form 4506-A. A copy of its tax filings can be obtained within a reasonable time by any member of the general public, and I am listed as the preparer of the tax return.”
“It has been stated that I have refused to release the Jamboree records due to unspoken disapproval by the coordinator, Mr. Dudney. However, my “refusal” at that time, simply reflected the plain fact that I cannot release any client’s information without their permission. Imagine if your tax preparer started giving out copies of your organization’s records without prior approval.”
“I think the analogy would be – say for example, I did the City of Smithville’s audit (which I don’t) – the general public must go to the City to get copies of its records and NOT the accountant’s office. I want the public to know that Mr. Dudney understands that the Jamboree Committee has a public obligation, and he takes it seriously. He has asked me to provide a copy of the return to Mr. Frank Buck, attorney, and I have done so.”
“However, I would like to ask that any requests for more copies be handled through the Jamboree office in the basement of the courthouse or by calling their number 597-8500. I am not on the Jamboree Committee, and I do not keep the Jamboree’s books. I simply fill out the tax return based on the information that is provided to me.”
“I hope that as a community we can work together on maintaining the Jamboree’s mission over the long haul, and I’ll do whatever I can to help.”

The Smithville Mayor and Board of Aldermen will conduct interviews of applicants for the positions of Secretary/Treasurer and Chief of Police tonight (Tuesday) at 6:00 p.m. at city hall.
Applicants for Public Works Director will be interviewed Wednesday night at 6:00 p.m. at City Hall.
Meanwhile, the Mayor and Aldermen will hold a special meeting Friday night, October 5th at 6:00 p.m. to hire persons to fill those positions.
Those who have applied for Police Chief are former Chief and now Lieutenant Richard Jennings, Danny Nelson Holmes of Baxter, Mike Dennis Foster of Winchester, Kenneth D. Smith of Watertown, John C. Lowe of Apple Creek, Ohio, Phillip Bruce Robinette of Rogersville, and Tony Jones of Smithville.
Applicants for Public Works Director are as follows:
Myron Rhody, Phillip Eugene Wilkey, Bobby Wayne Pinegar, Lewis Donald Cantrell, Avent Ray (Buck) Mooneyham, Gary Wayne Prater, Albert Lourn Rice, Clarence Bradley Trapp, Jimmy Randall Taylor, Kenny Waynon Dyal, Wallace Dale Caldwell, and Kevin Erbie Robinson all of Smithville.
Applicants for Secretary/Treasurer are as follows:
William Hunter Hendrixson, Robert Dennis Schafer, and Gary Wayne Prater all of Smithville, Jennifer Michelle Hight of Alexandria, and Lisa Carole McMillin of Watertown.

Should fireworks be sold inside the city limits of Smithville?
Jewel Redmon, owner and operator of Jewel’s Market on South Congress Boulevard came before the Smithville Mayor and Board of Aldermen Monday night asking that the ordinance be changed to allow for the sale of fireworks inside the city, at least seasonally.
Redmon says it isn’t fair to keep Smithville businesses from selling them. “I’m not asking for more than anyone else. It seems like some people have an exclusive . Why not let everybody have a shot at it. You don’t get rich from it and it won’t make you or break you, but I think everybody should have a right to sell them if they want to. I’m one foot from the county line and I’ll follow the rules like the others do.”
Smithville Fire Chief Charlie Parker was asked by Mayor Taft Hendrixson to comment on the proposal. Parker says the decision is for the Mayor and Aldermen to make, but they should keep in mind that some rules and regulations would have to be established, if they decided to change the ordinance, such as whether the fireworks are to be sold from permanent structures or tents, how much inventory could be stored, etc. Parker says it’s a little more than a simple yes or no answer.
The existing ordinance prohibits sales of fireworks in the city limits. Fireworks apparently can be discharged anywhere in the city except in the central business district.
The city board has deferred action on Redmon’s request until City Attorney John Pryor can do some more research on available options, such as what types of restrictions to place on the sale of fireworks, whether they are to be sold out of tents or permanent structures, and whether they should only be sold seasonally, etc.

Who is in charge of the Smithville Fiddler’s Jamboree?
That is a question that has been raised in recent weeks by concerned citizens who feel the Jamboree has become an annual event, run by a few, who no longer seeks or welcomes input from others in the community, particularly groups who helped organize it in the early 1970’s.
The issue was brought up by citizen Sherry Bush at a recent city council meeting and the Mayor and Board of Aldermen agreed to ask officials of the Fiddler’s Jamboree to appear before the board to answer questions.
Monday night, Nolan Turner, Co-Chairman of the Souvenir Booklet and Official Photographer, read a statement on behalf of the Jamboree Committee. The attorney for the Jamboree, Frank Buck, also made some comments.
In the statement, Turner explained that Neither the City of Smithville nor DeKalb County runs the Jamboree. “It is like any other civic club or organization. It is a self governing body. The Jamboree has a board of directors which is elected by the members of the Jamboree Committee. No member of this group receives any money for their work. It is an all volunteer group. Members are made up of volunteer workers who are voted into the organization. Members are appointed to head the various sections such as Tabulation, Registration, Crafts, etc. Each of the Chairmen selects a group of people who are willing to work with them on their committee. This adds up to about 60 to 65 people who work to put on the Jamboree. These people work for about 18 hours each day during the Jamboree with the exception of the Coordinator who is on the grounds for the entirety of the show.”
“The Jamboree became a 501 (C) (3) in 1990 according to the Internal Revenue Service and has an Employer Identification Number on file.”
“The Jamboree was chartered with it’s by-laws in 1989 and was registered with the Tennessee Secretary of State in 1989. It has been reporting each year to the Secretary of State a list of the Officials (President, Secretary, and all other Board members)”
“The Jamboree reports to the IRS on a 990 Form as a 501 (C) (3) organization which is filled out by Tom Janney, CPA.”
“The expense for putting on the Jamboree is about $60,000 to $62,000 per year. All of which is paid by the Jamboree out of funds they raise each year. Any remaining funds are used to start the next year’s Jamboree.’
“The Jamboree bought the stage and paid for it with a grant that was obtained by the late State Senator Tommy Burks and State Representative Frank Buck. The Jamboree organization has full control of the stage and how it is used. The Jamboree owns the equipment needed from electrical boards down to the trash cans on the streets.”
“The Jamboree brings in tourists who spend money and help improve the local economy.”
“The following clubs, organizations, or churches have benefitted directly by having food booths at the Jamboree: DeKalb County 4-H Club, Smithville Rotary Club, Smithville Church of God, DCHS Band Boosters, Boy Scout Troop 347, DeKalb Soil Conservation District, DeKalb County T-Ball/Coach Pitch Association, St. Gregory’s Catholic Church, DCHS Football Cheerleaders, Legion of Confederacy, Volunteer Fire Department, and Smithville Lion’s Club.”
“The Jamboree provides an opportunity for these local groups to make a good sum of money. We allow only local non-profit groups to have food booths that are within the Jamboree grounds. There is a waiting list of groups desiring a booth space should another group decide not to retain their booth. We do not allow commercial food booths within the Jamboree boundaries.”
Concerned citizen and former Smithville Mayor Waniford Cantrell questioned why representatives of the original sponsoring groups were no longer part of the Jamboree Board of Directors as is stated in the Fiddler’s Jamboree Souvenir Program Booklet. Under Smithville Jamboree History, the Souvenir Program Book states that ” The sponsoring organizations are the Chamber of Commerce, Downtown Merchants Association, Rotary Club, and the Smithville Fire Department. A representative of each organization serves on the Board of Directors and the Jamboree Committee”. Cantrell says the Jamboree was once sponsored and underwritten by all these organizations but “somewhere along the line this all got changed and nobody knows how.”
Phillip (Fluty) Cantrell, who is President of the Downtown Merchants Association, says he has not been to a Jamboree Committee meeting in several years.
Buck suggested that if anyone has a concern, he or she should voice it with the Jamboree Committee at one of their meetings, and put aside personality conflicts. Buck says he was under the impression that some of this controversy now may be due in part to conflicts that have arisen because the community chorus was denied access to the Jamboree stage on the Thursday evening prior to the start of the Festival on Friday.
Faye Fuqua, director of the chorus, told Buck that she “objected” to that assertion. However, Fuqua did say that she believes some who want to be more involved in the Jamboree aren’t treated right. “There’s lots of issues that need to be worked through. We don’t have a voice in this festival that many of us have worked long and hard in for some thirty years. We’re apart of this too. We are not treated respectfully. It’s killing the joy and the spirit of the Jamboree”.
Steven Ashburn of Ashburn’s Alley Café also registered a complaint about the booths which set up on the streets blocking the front of the downtown businesses. ” My concern is bringing in the tents that block the store fronts of the local merchants, who bring in tax revenue, 365 days a year to this city. The merchants downtown need all the respect that the Jamboree and city can give them.”
Sherry Bush, speaking again Monday night, says she wants to know who is accountable and liable in the event of a tragedy. Bush claims she became very concerned after hearing that someone got in their car during this year’s Jamboree and tried to drive from the First Baptist Church parking lot down Fourth Street into the crowd. “We just want to be assured that there’s some safety measures in place somewhere.”
As for liability insurance, former Mayor Waniford Cantrell said at one time, the Jamboree function was added to the policy of the city. “If someone slips on a banana peel, they won’t sue the Jamboree committee because that committee doesn’t own the sidewalks. The city owns the sidewalks.”
Cantrell also asked the city board to consider charging the Jamboree Committee to recoup the cost of the overtime the city is required to pay workers for extra time put in on Jamboree weekend. “Each year the police department, the sanitation department, and the public service people work overtime. As a taxpayer, I’d like to see the city council bill the Jamboree for those overtime costs.”
Alderman and former Smithville Mayor Cecil Burger seemed to have a different point of view. “Our biggest problem is our men already have their 40 hours in before it (Jamboree) starts and we have to pay overtime or time and a half. It creates some expense but it’s worth it in the long run I think.”
Alderman Steve White says it would not be fair for the city to single out the Jamboree for this expense when other organizations also use the city’s streets for special events. “If we’re going to charge one, we need to charge them all.” Plus, he says, thanks to the Jamboree, the city reaps the benefit of extra sales tax revenue from tourism each year.
On the issue of the Jamboree’s financial records, Buck insists that they are open to the public.
However, Chris Cantrell, local attorney, says CPA Tom Janney has refused him the Jamboree records, fearing it would anger the Coordinator of the Jamboree Neal Dudney.
Buck responded saying “If somebody would tell me what the records are being requested at a reasonable time, they are entitled to see them.”
Chris Cantrell also seemed to suggest that the Jamboree’s tax exempt status could be subject to a challenge but advised the city board to safeguard some things to preserve it. “I would ask for a copy of the tax return that is filed. They (Jamboree Committee) are required by law to list all the expenses they incur. I would also have some agreement that says you (Jamboree Committee) can use our streets. You (Mayor and Aldermen) have a responsibility to the people you represent. In this agreement, you would want to be named as an insured. That’s just good business. All these things will help preserve the openness.”
No action was taken Monday night, but Mayor Taft Hendrixson said ” I will ask our city attorney to check on our insurance for these special occasions.”
Alderman Tonya Sullivan added that “There’s issues that cannot be resolved in front of this board. I think we can hold them (Jamboree Committee) accountable for liability insurance and things of that nature, and they are required to be open, but I think there are some direct issues that need to be taken up with the Jamboree committee. I think questions about the tax returns, an agreement between the city and the Jamboree Committee, the insurance issue, and the overtime billing, all of that can be worked on by our city attorney.”

28 year old David Wayne Clark of Jessie Road, McMinnville was arrested Friday on eight counts of theft of property under $500.
Sheriff Patrick Ray says the Sheriff’s Department was notified of someone stealing coins from the Smithville Review Newspaper stands at four locations in Smithville. On Thursday night, officers from the Sheriff’s Department set up four newspaper stands by using marked coins and staking out the stands. In the early morning hours of Friday, officers saw a vehicle, which belonged to Clark, going to the stands. Clark, who is an employee of the Southern Standard Newspaper in McMinnville was delivering papers and breaking into the Smithville Review stands. Officers stopped Clark and found the marked money. Clark had in his possession $111.93 and two change trays which were taken from the Review stands. Clark’s bond was set at $8,000 and his court date is October 11th
Meanwhile, Sheriff Ray says deputies stopped a vehicle on Highway 70 West on Saturday and found 36 year old Amy Curtis of Morgan Drive, Smithville driving on a revoked driver’s license. Deputies also found a hypodermic needle and a straw. A passenger in Curtis’ vehicle, 30 year old Amy Janette Lawson of Haley Road Smithville was arrested. Deputies found five hypodermic needles, cut straws, and marijuana in Lawson’s pocketbook. Lawson also had in her possession 48 dilaudid pills, 4 xanax pills, 8 hydocodone pills, and 2 soma pills. Deputies also seized $974 in cash believed to be proceeds from drug sales. Curtis was charged with driving on a revoked license and possession of drug paraphernalia. Her bond was set at $2,000 and her court date is October 11th. Lawson was charged with public intoxication, possession of drug paraphernalia (needles and straws), simple possession of marijuana, sale and delivery of a schedule II drug (dilaudid), sale and delivery of a schedule III drug (hydocodone), and sale and delivery of a schedule IV drug (xanax). Bond was set at $126,000 and her court date is October 11th.
Also on Saturday, deputies received a call about a person sitting in a vehicle on Highway 70 West. Upon arrival, officers found 19 year old David Arlen Studdard of Log Cabin Road Cookeville in an intoxicated state. Studdard was charged with public intoxication and under age consumption. Bond was set at $2,000 and his court date is November 1st.
28 year old Victor Guzman of Jackson Street, Smithville was charged Saturday with no driver’s license and DUI. Deputies observed a vehicle driving in a reckless manner on Short Mountain Highway. After Deputies stopped the vehicle, Guzman was found to have no drivers license and was intoxicated. 40 year old Ricardo Gonzalez of Jackson Street, Smithville, who was a passenger in the vehicle, was also found to be intoxicated. Guzman was charged with DUI and driving without a driver’s license. Bond was set at $1,000 and his court date is November 1st. Gonzalez was charged with public intoxication. His bond is $1,000 and his court date is November 1st.
42 year old Tonya Caldwell of Walker Drive Smithville was stopped Sunday on Highway 70 East for a traffic violation. Field sobriety tasks were administered and she was found to be intoxicated. Caldwell was charged with 2nd offense DUI. Her bond is $2,000 and her court date is November 1st.

Following a long week of Homecoming activities, the DCHS Band traveled to Lebanon on Saturday to compete in the Blue Devil Marching Invitational. Attendance at the Lebanon contest has become a staple for the Fighting Tiger Band over the past few years.
After six taxing performances for the Homecoming activities on Friday, the band met at the band room on Saturday morning for another intensive rehearsal in preparation for the contest later that afternoon. Although this rehearsal was hot and mentally and physically exhausting, the band’s dedication and sacrifice proved to be worth the effort. The results of the contest showed it.
Field Commander, Dustin Estes, won not only the Medium Class award with a score of 94, but the score sheet reflected he had outscored all other field commanders in the entire contest, including both Large and Small Division bands. Dustin was recognized as the winner of this award for the 2nd consecutive year.
The Percussion Section outscored their competition in the Medium Class and brought home the First Place trophy. Their scores also reflected a tie for 3rd place in the Small Division.
The Color Guard placed 2nd in Class, trailing Chattanooga Central High School by only two points.
The DCHS Band brought home the first place trophy in the Medium Class by outscoring Kenwood High School, Glencliff, Stewart County, Chattanooga Central, and Hunters Lane.
The band also won the Sweepstakes award for the Small Division. The Small Division is comprised of the Small and Medium Classes combined. Eleven bands in all were in the Small Division. The Sweepstakes award is based on 50% band score, 25% percussion score, 20% color guard score, and 5% field commander score.
Directors, Kristin Reagh and Rebecca Purdue, and the entire staff referred to the performance as a “Goosebump Performance.” Mrs. Reagh said, “The kids were pumped when they went on the field. In addition to their responsibilities during Homecoming, they worked very hard to prepare for this contest. It was a long, hard week for them. I’m extremely proud of these students for sticking with it and giving what it takes.”
Next week the band travels to Vanderbilt University for the Vanderbilt Marching Invitational. To learn more about the band, its activities, and schedules, log onto www.DeKalbBand.com

The City of Smithville will be accepting bids for the sprinkler system at the Smithville Golf Course. Specs may be picked up at City Hall during regular working hours. Bids will be opened at City Hall,, 104 East Main Street, Smithville, Tennessee on October 15th, 2007 at 7:00 p.m. at the Regular City Council Meeting. The City reserves the right to reject or refuse any and all bids.

Three elderly people were involved in a two vehicle traffic accident around 3:20 p.m. Friday afternoon at the intersection of Highway 56 south and Keltonburg Road.
Trooper Brian Raymond of the Tennessee Highway Patrol says 90 year old Atwood Cantrell of Keltonburg Road was south on Highway 56 in a 1994 GMC Sonoma, attempting to turn onto Keltonburg Road, as 88 year old Ora Cox of Rolling Mill Road, Old Hickory was northbound, approaching the intersection in a 2008 Mercury Sable.
Cox and a passenger of her car, 85 year old Mattie Stalcup of Gribble Street, McMinnville were injured and taken by DeKalb EMS to the hospital for treatment.
Cantrell was not injured.

In 2005, Interstate 840 was named the “Tennessee National Guard Parkway” as a lasting tribute to the brave men and women who fight and die for our country. Friday, September 28, a formal unveiling ceremony took place at the Lebanon National Guard Armory, dedicating each bridge along I-840 to an individual fallen soldier from the mid-state area. The Stewarts Ferry Pike Bridge was dedicated to Sergeant Shannon D. Taylor of Smithville, who was killed in the line of duty while serving in Iraq. The Bridge will now be known as the “Sergeant Shannon D. Taylor Memorial Bridge.”
State Senator Mae Beavers (R – Mount Juliet) attended the ceremony and presented the Taylor Family with a Senate Resolution honoring Sergeant Shannon D. Taylor for his service and ultimate sacrifice for this country.
“I am honored to be a part of this special day for the Taylor Family. Sergeant Taylor exemplified his strong sense of pride and true love for this country through his sacrifice. Because of his actions and those of his fallen comrades, we are able to enjoy our rights and freedoms here in America,” stated Beavers.
“I also believe this is a time to recognize the families of the soldiers and the sacrifices they have made in their own lives. Sergeant Taylor gave his life so that others may continue to enjoy freedom in America, but his actions were a direct refection of the love and support he received from his family and friends. I thank the family for all they have done for our country,” continued Beavers.
The memorial ceremony featured remarks from Governor Phil Bredesen and Major General Gus L. Hargett, Jr., Tennessee Army National Guard Adjutant General. Several legislators and local government officials were also on hand for the dedications.