Cobb County’s top court clerk on Monday blasted county commission chairman Tim Lee for refusing to raise tax millage rates as the county struggles to balance its budget.

Superior Court Clerk Jay Stephenson sent a blistering letter to Lee, suggesting he won’t participate in further cuts in the fiscal 2012 year that starts in October.

Lee, along with County Manager David Hankerson, last week had sent a memo regarding the fiscal 2012 budget to elected officials and department managers. After thanking the representatives for working through the past couple of financially difficult months, Lee said 10 percent budget reductions will be carried over into fiscal 2012, which begins in October.

Lee’s memo asked the officials to tell his office of any reductions they feel are unsustainable, along with a detailed reason, by May 26.

“Your memo would have been more appropriately sent on April 1st, as it resembles a bad joke sent by a fool,” Stephenson wrote in his response.

He cited Lee’s “leadership failures” in not raising the county’s millage rate to balance the budget, choosing instead to cut services, require five employee furlough days and close two senior centers, among other cuts. County Commissioners, with the exception of Helen Goreham, refused to raise the millage rate to balance the budget.

“Having thus created a revenue shortfall because you couldn’t face the political heat from tax protesters who don’t want to pay for their services, you are attempting to cover your shortfall on the backs of people you think can’t fight back like those county employees who work for you and the senior citizens such as the ones you threw out on into the street,” Stephenson wrote in his letter.

Lee, reached late Monday, said he had not seen Stephenson’s letter. Other elected officials, including the county sheriff and tax commissioner, were out of their offices Monday. District Attorney Pat Head did not return a request for comment by press time.

Stephenson also raised the issue of the county’s court reporters, who are considered full-time county employees and receive a salary and benefits, but who also charge the county for copies of the court transcripts they complete. Those charges are legal, but Stephenson has argued a separate fee should not be allowed because the recorders are county employers and the transcripts belong to the county. Court reporters in some other counties are considered contractors and not full-time employees with benefits. A grand jury report on Cobb’s court reporter system said the practice should be reviewed and possibly changed.

Stephenson’s letter criticizes Lee for not reviewing the policy even though the current system costs the county about $1 million a year, along with about $500,000 annually in transcript fees.

Stephenson told Lee he will seek to have the chairman removed from office if Lee or anyone on his behalf contacts the clerk’s office about budget cuts, furlough days, hiring freezes, or other budget-cutting issues.