Candidates seeking seats in the Georgia General Assembly will sign affidavits this week, swearing to their qualifications to hold public office.

Among them is that their federal, state and local taxes are paid. At least that was the original intent of a 2002 constitutional amendment.

But it turns out the law has a provision that renders it essentially useless: Candidates or officeholders can't be blocked from running unless a civil court rules first that they have defaulted on their taxes. The catch: These tax cases rarely end up in civil court.

"It is difficult to get to the point of triggering the constitutional amendment because of the way the law is phrased in Georgia," said Russ Willard, communications director for Georgia's attorney general. The attorney general's office knows of no instance in which the law has been used to disqualify a candidate or remove an elected official, even those who fail to file returns or pay their taxes for years.

Since 2003, at least a dozen Georgia lawmakers —- who run for election every two years —- have run afoul of the Georgia Department of Revenue for failing to pay state income taxes.

Disputing tax liens

The state Revenue Department has an outstanding tax lien against Rep. Lester Jackson (D-Savannah) for $14,848 in taxes for 2003 and 2005, plus interest and penalties, according to records filed in Chatham County Superior Court. Jackson is planning to run for the state Senate this year.

Jackson said that he has documentation showing he paid the taxes, but said the Revenue Department contends that he has additional income on which he still owes. "I believe they are in error," said Jackson, who has a Savannah dental practice. "I've asked them to furnish information or provide proof."

Since October 2006, the Revenue Department has been garnisheeing the legislative paycheck of Rep. Al Williams (D-Midway) to collect on the $180,732 the state maintains he owes on taxes, interest and penalties from 2000-04, according to documents filed in Fulton County State Court and Liberty County Superior Court. An additional IRS tax lien contends that Williams owes $9,654 on his 2003 federal taxes.

Williams disputes that he owes the taxes. "I expect to have this resolved in the next week or two," said Williams, who said he will seek re-election.

Paying the state

After the Revenue Department hit Rep. Jeanette Jamieson in February with a tax lien, the Toccoa Democrat paid $45,734 to pay off back taxes plus interest and penalties dating to 1998 and spanning eight years. Jamieson, an accountant and tax preparer who serves on the committee that writes tax legislation, has served in the Legislature since 1985. In a previous interview, she said the responsibilities of public office had caused her to neglect her affairs. She did not return calls seeking comment for this article.

Rep. David Ralston (R-Blue Ridge) has been hit with multiple state and federal tax liens while holding office. This month, Ralston paid the state $11,819 to settle delinquent 2006 personal income taxes, plus interest and penalties.

In 2003, after the state threatened garnishment, Ralston paid another $36,880 in personal state income tax, plus interest and penalties, for 1999-2001.

The IRS also came knocking on Ralston's door. In 2007, Ralston paid the federal government $400,961 to cover delinquent personal income taxes, plus interest and penalties, covering a period from 1996 to 2005, according to documents filed in Fannin County Superior Court. He paid another $32,906 in federal withholding and Social Security taxes for his employees in 2001, 2002, 2004 and 2006. Ralston, who has a law practice, said the back taxes stemmed from a dishonest bookkeeper who pleaded guilty to embezzling from him.

"We have gone on and worked hard to get caught up," Ralston said. "People in public office are not immune to the problems that other people have. Ours just make the news."

Treated as equals

Former lawmaker Doug Everett says public officials should not be treated differently from other Georgians. In 2002, Everett, then a member of the Georgia House, sponsored the constitutional amendment designed to disqualify candidates and officeholders who owed taxes.

"I don't care if it is the dogcatcher or the governor of the state, I think it is important that everyone pay the tax they owe and not be a slacker on it," said Everett, who currently serves on the Public Service Commission.

In his version of the amendment, Everett said he left wiggle room for candidates or officeholders who were contesting their taxes to pay up or enter into a payment plan. But Everett's bill was altered in the Senate and that took the teeth out of it, he said.

Under the law, a person is ineligible to hold office when he has been "finally adjudicated by a court of competent jurisdiction to owe those taxes."

"In many instances, there is not a normal mechanism where the taxing authority would take you to court," said attorney general spokesman Willard. "Most of the remedies in Georgia take place outside of the courtroom."

The Revenue Department generally seeks to collect back taxes by garnisheeing wages or filing liens against a person's property, which can force the sale of the property to collect payment. Public officials, like other taxpayers, still can face criminal charges of tax evasion and other crimes for failing to file returns or pay taxes. Three years ago, the Revenue Department began hiring staff to compile criminal fraud and tax evasion cases against habitual violators. That effort has resulted in 11 indictments or guilty pleas.

Among those is the case against former state Rep. Chuck Scheid. In January, a Fulton County grand jury indicted Scheid, a Woodstock Republican, for failing to pay 2003 taxes and not filing a 2005 income tax return. In 2005, the Revenue Department filed a $42,467 lien against Scheid for back taxes, plus interest and penalties, for 1998-2002. Scheid served in the Legislature, running for re-election, all of those years.

Everett acknowledged that the changes to his bill made it tougher to enforce.

"It does make it hard and I fought that," he said. "That was the best I could get."

WHAT THE LAW SAYS ...

Georgia Constitution, Article II, Section II, Paragraph III: Persons not eligible to hold office. No person ... who is a defaulter for any federal, state, county, municipal or school system taxes required of such officeholder or candidate if such person has been finally adjudicated by a court of competent jurisdiction to owe those taxes, but such ineligibility may be removed at any time by full payment thereof or by making payments to the tax authority pursuant to a payment plan ...

ON AJC.COM

> List of candidates who qualified.