HomeMy WebLinkAbout1019 RhodesSTATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG, PENNSYLVANIA 17120
In Re: Vickie Rhodes File Docket: 95- 062 -C2
Date Decided: 8/27/96
Date Mailed: 9/6/96
Before: Daneen E. Reese, Chair
Austin M. Lee, Vice Chair
Roy W. Wilt
Allan M. Kluger
Rev. Joseph G. Quinn
Boyd E. Wolff
This is a final adjudication of the State Ethics Commission.
Procedurally, the Investigative Division of the State Ethics Commission
conducted an investigation regarding a possible violation of the Public Official and
Employee Ethics Law, Act 9 of 1989, P.L. 26, 65 P.S. §401 g sgg., by the above -
named Respondent. At the commencement of its investigation, the Investigative
Division served upon Respondent written notice of the specific allegation. Upon
completion of its investigation, the Investigative Division issued and served upon
Respondent a Findings Report identified as an "Investigative Complaint." An Answer
was filed and a hearing was waived. A consent agreement was submitted by the
parties to the Commission for consideration which was subsequently approved.
This adjudication of the State Ethics Commission will be made available as a
public document thirty days after the mailing date noted above. However,
reconsideration may be requested. Any reconsideration request must be received at
this Commission within thirty days of the mailing date and must include a detailed
explanation of the reasons as to why reconsideration should be granted in conformity
with 51 Pa. Code §21.29(b). A request for reconsideration will not affect the finality
of this adjudication but will defer its public release pending action on the request by
the Commission.
The files in this case will remain confidential in accordance with Act 9 of 1989,
65 P.S. §408(h). Any person who violates confidentiality of the Ethics Law is guilty
of a misdemeanor subject to a fine of not more than $ 1,000 or imprisonment for not
more than one year, 65 P.S. §409(e). Confidentiality does not preclude discussing this
case with an attorney at law.
Rhodes, 95- 062 -C2
Page 2
I. ALLEGATION:
That Vickie Rhodes, a public official in her capacity as an elected Tax Assessor
for Sheshequin Township, Bradford County, violated Section 3(a) of the Ethics Law
(Act 9 of 1989) when she used the authority of her office of Tax Assessor for the
private pecuniary benefit of herself and a member of her immediate family by
underassessing or causing to be underassessed the tax status of herself and /or her
husband.
II. FINDINGS:
1. Vickie Rhodes has served as Sheshequin Township Secretary/Treasurer from
September of 1993 to the present.
a. Rhodes is paid a salary of $6,650 a year for her work as
Secretary/Treasurer.
b. Rhodes does not receive any other benefits as compensation for her
work.
2. Rhodes' employment as Secretary/Treasurer is considered part time.
3. The Job Description for the position of Secretary/Treasurer, on file in the
Township, contains the following information regarding said position:
Assist in preparation of annual budget by summarizing past
expenditures, estimating costs of future needs, computing
expected revenues and recommending tax rates necessary to meet
budget requirements.
Periodically reconciles checking accounts, balances bookkeeping
records, and assures that necessary vouchers, receipts, etc. are
properly recorded and filed for audit purposes.
Purchases equipment and services assuring that major purchases
are advertised, bid upon, and awarded in accordance with the law.
Prepares various reports required by state and federal government
and by insurance carriers.
Maintains other records in accordance with a retention schedule of
items such as advertising, bids, contracts, road repairs, official
actions and incidents.
Prepares requests and applications for various grants, loans,
rebates, and other legal entitlements.
Performs related work as required.
Required Knowledge. Skills, and Abilities
Knowledge of office methods and procedures.
Rhodes, 95- 062 -C2
Page 3
Skill in the use of a typewriter.
Ability to apply a variety of laws, ordinances, rules, requirements
and procedures applicable to township business.
Ability to make independent determinations on the best possible
resolution to processing problems.
Ability to assemble, organize, and present status information from
various source material concerning the operation of a process or
office activities.
Ability to proofread information for compliance with specific
administrative or procedural rules.
Ability to organize work in a manner which insures smooth
processing and accomplishment of priority items on schedule.
Ability to communicate effectively, orally and in writing.
Ability to work effectively with township officials, other
government officials, business associates and the public.
Ability to perform arithmetic computations necessary to keep fiscal
records.
Training and Experience Required
Education equivalent to completion of two years of college level
study which included courses in public administration or business.
OR
Two years of responsible experience in the administration of a
business or public agency.
OR
Any equivalent combination of training and experience.
4. Rhodes has been employed as the Township's Building Permits Officer from
September of 1994 to the present.
a. Rhodes receives 50% of the permit fee for her work as Building Permits
Officer.
b. Rhodes received approximately $250.00 in 1995 as compensation for
her work as Building Permits Officer.
5. Rhodes has served as the elected Local Assessor for Sheshequin Township from
January of 1988 to the present.
Rhodes, 95- 062 -C2
Page 4
a. Rhodes receives $500.00 a year as compensation for her work as Local
Assessor.
6. The Local Assessor classifies Township residents by occupation into specific
categories in order to determine the occupational wage tax each Township
resident must pay.
7. The Bradford County Tax Assessor's Office maintains a record of the
classification of each person paying the occupational tax.
a. The information contained in the County records is verified each year by
the Local Assessor.
8. The Bradford County Tax Assessor's Office provides a list of occupations which
serves as a guide for the Local Assessors to follow when classifying tax payers
in their area.
a. The Occupation& Categories are as follows:
(1) Category 01 - Unemployed - $0.00 assessment
(2) Category 02 - Unskilled Labor - $75.00 assessment
(3) Category 02.1 - Part-time Unskilled Labor -, $50.00 assessment -
(4) Category 03 - Skilled Labor & Professional I - $150.00 assessment
(5) Category 03.1 - Part -time Skilled Labor & Professional I - $100.00
assessment
(6) Category 04 - Skilled Labor & Professional II - $300.00 assessment
(7) Category 04.1 - Part-time Skilled Labor & Professional II - $200.00
assessment
b. The subsections referring to part time employment were added in
November of 1994 to become effective in 1995.
9. The following is the list of occupations provided to the Local Assessors by the
Bradford County Assessor's Office:
a. Category 01 - Unemployed. $0.00 Assessment
Any person who is not actively engaged in an occupation or calling.
Example:
Student Housewife
Disabled person Military personnel
Retired
b. Category 02 - Unskilled labor. $75.00 Assessment
Any person having a full time occupation that requires no particular skill
or less than one year of training and is not a business owner.
Example:
Chair -side dental assistant Secretary
Medical transcriptionist Clerk
Loan Officer (not officer of bank) Data entry clerk
Rhodes, 95- 062 -C2
Page 5
Bus driver (doesn't own bus) Receptionist
Farmer's helper Nurse's aide
Factory worker Florist
Delivery person Cook
Bank teller Waitress
Title searcher Meat cutter
Telephone operator Dish washer
Barber Hair dresser
Mailperson Cashier
Deputy clerk Printer
Model Babysitter
Laborer Electrician
Plumber Realtor
Mapper Truck driver
LPN Car Salesman
Police Officer Meter reader
c. Category 02.1 - Part time unskilled labor. $50.00 Assessment
Any person that is working less than 20 hours per week or on a
temporary basis per year in an unskilled position that requires no
particular skill or less than one year of training.
d. Category 03 - Skilled labor and Professional I $150.00 Assessment
Any person having a full time occupation that requires more than one
year of training or education. This category includes supervisors,
department heads and business owners.
Examples:
Elected officials (i.e. District Justice, Treasurer, Sheriff, Commissioners,
Prothonotary, Register and Recorder, Auditors)
Guidance counselor Farmer
Registered nurse School teacher
Bus driver (owns bus) Office manager
Engineer Broker
Principal Surgical technician
Dental hygienist Factory supervisor
Bank officer Bank manager
Planner Ass't planner
Police Chief Self employed
Chief Assess or Ass't Chief Assessor
Respiratory therapist Medical resident
Forester Caterer
Taxidermist Accountant
Pilot Pharmacist
Game and Fish Commissioner
e. Category 03.1 - Part time skilled labor and Professional I. $100.00
Any person that is working less than 20 hours per week or on a
temporary basis per year in a skilled position that requires more than one
year of training or education.
Rhodes, 95- 062 -C2
Page 6
f.
g.
Category 04 - Skilled labor and Professional II. $300.00 Assessment
Any person working full time in an occupation that requires schooling
beyond a masters degree.
Examples:
Doctor
Lawyer
Principal with doctorate
Judge
Certified public accountant
School superintendent
Category 04.1 - Part time skilled labor and Professional II. $200.00
Assessment
Dentist
Professor
P.H.D. (i.e. chemistry)
Veterinarian
Architect
Any person working less than 20 hours per week or on a temporary basis
per year in an occupation that requires schooling beyond a masters
degree.
10. Verification forms were prepared by Sheshequin Township Tax Assessor Vickie
Rhodes and submitted by her in 1994 and 1995 to verify the classifications of
tax payers in her district. The forms indicates she verified the classifications for
Rhodes, V., Tax Number 38 -00642 and Rhodes, J., Tax Number 38- 00641.
11. Jonathon M. Rhodes is Vickie Rhodes' husband.
a. Jonathon M. Rhodes resides with Vickie Rhodes at RD #1, Box 157,
Ulster, PA 18850.
12. Jonathon M. Rhodes' employment background is as follows:
Vice President of Sales and Marketing - Science and Engineering Technology
International, Alfred, NY - 1994 and 1995
Sales and Marketing Manager - Eastern Laboratory Services, Inc., South
Waverly, PA - 1992 and 1993
Sales Representative - VWR Scientific, Rochester, NY - 1989 to 1992
R &D Materials Manager - GTE /Sylvania Corporation, Towanda, PA - 1985
to 1989
13. The records on file at the Bradford County Tax Assessor's Office contain the
following information in regard to the classifications of Vickie and Jonathan
Rhodes, said classifications which were verified by Vickie Rhodes in her position
as Tax Assessor for Sheshequin Township.
a. Occupation Duplicate Report Dated January 25. 1995
Rhodes, 95- 062 -C2
Page 7
Name /Address Category Assessment* Tax #
Rhodes, Jonathon 2.0 075 38 -00641
RR '1, Box 157
Ulster, PA 18850
Rhodes, Vickie 1.0 000 38 -00642
RR 1, Box 157
Ulster, PA 18850
b. Occupation Duplicate Report Dated February 2, 1994
Name /Address Category Assessment* Tax #
Rhodes, Jonathon 2.0 075 38 -00641
RR 1, Box 157
Ulster, PA 18850
Rhodes, Vickie 1.0 000 38 -00642
RR 1, Box 157
Ulster, PA 18850
c. Occupation Duplicate Report Dated January 3, 1993
Name /Address
Category Assessment* Tax #
Rhodes, Jonathon 2.0 075 38 -00641
RR 1, Box 157
Ulster, PA 18850
Rhodes, Vickie 1.0 000 38 -00642
RR 1, Box 157
Ulster, PA 18850
d. Occupation Duplicate Report Dated February 14, 1991
Name /Address
Category Assessment* Tax #
Rhodes, Jonathon II 075 38 -04710
RD 1, Box 420
Ulster, PA 18850
Rhodes, Vickie I 000 38 -04720
RD 1, Box 420
Ulster, PA 18850
e. Occupation Duplicate Report Dated January 24, 1990
Name /Address Category Assessment* Tax #
Rhodes, Jonathon II 075 38 -04710
RD 1, Box 420
Ulster, PA 18850
Rhodes, 95- 062 -C2
Page 8
Rhodes, Vickie
RD 1, Box 420
Ulster, PA 18850
000 38 -04720
*The figures contained in the assessment column are dollar amounts (e.g. 075
= $75.00)
14. Mary Kay St. John has served as the Bradford County Chief Assessor since at
least 1991.
a. Prior to the part-time classifications being enacted in late 1994, all
elected officials who worked less than 20 hours a week were always
listed in Category 1.
b. It was up to the individual local assessors to use their judgment when
making classifications.
c. Vickie Rhodes, in her capacity as the Sheshequin Township Assessor,
would have determined the classification she and her husband should be
in.
d. St. John's office would review a classification if requested by a local
assessor or a citizen.
e. Local assessors in larger townships, such as Sheshequin Township, while
still considered part-time, should be classified in Category 2.1 due to the
larger population involved and the amount of work and income generated.
f. Vickie Rhodes should be classified in Category 2.1 due to her holding of
the Sheshequin Township positions of Secretary/Treasurer, Building
Permit Officer, and Local Assessor.
Jonathan Rhodes should be classified in Category 3 due to his position
as Vice - President of Sales and Marketing for Science and Engineering
Technology International.
h. Rhodes never requested a clarification in regard to Vickie Rhodes and
Jonathan Rhodes' classifications prior to St. John being first interviewed
on November 8, 1995.
15. Subsequent to November 8, 1995, Vickie Rhodes contacted St. John about her
classification as a local assessor and township secretary treasurer.
a. St. John advised Rhodes that she should classify herself in Category 2.1.
16. In Bradford County and Sheshequin Township, the fiscal year runs from July 1
to June 30.
g.
a. The local tax bills are sent out on July 1 of each year and are due no later
than December 31 of each year.
b. Tax bills that are paid in July and August are considered to be early and
are therefore discounted by 2 %.
Rhodes, 95- 062 -C2
Page 9
c. Tax bills that are paid in September and October are considered to be on
time.
d. Tax bills that are paid on or after November 1 are considered late and
include an additional 10% penalty.
e. If the tax bills have not been paid by the following January 1, a list of the
names of the delinquent taxpayers is turned over by the township tax
collector to the G.H. Harris Collection Agency.
(1) G.H. Harris sends notices to each individual on its lists and takes
steps to collect delinquent taxes.
(2) G.H. Harris submits monthly reports to Sheshequin Township
advising what progress has been made in the collection process.
17. Each year, prior to the tax bills being sent out on July 1, the local assessor
provides a verification to the County Chief Assessor that indicates that the
individual taxpayers have been classified in the proper categories.
a. Vickie Rhodes provided verification to taxpayer lists that included herself
and her husband in 1994 and 1995.
18. Once an individual is classified in an occupational wage tax category, his /her
taxes are computed using the following components:
a. The individual's assessment is multiplied by the township tax rate of
194.5 %.
b. A $10.00 per capita school district tax is then assessed.
c. A $5.00 per capita township tax is also assessed.
19 The formulae used to calculate an individual's local taxes in Sheshequin
Township is as follows:
a. If payment was made early (July - August):
Tax Amount Due = [((Assessment Amt) x (194.5 %)) + $15.00] - 2%
b. If payment was made on time (September- October):
Tax Amount Due = [((Assessment Amt) x (194.5 %)) + $15.001
c. If payment was made late (After November 1):
Tax Amount Due = [((Assessment Amt) x (194.5%)) + $15.00] + 10%
20. Based upon the above formulae, local taxes in Sheshequin Township were
assessed as follows:
Rhodes, 95- 062 -C2
Page 10
21. Records of the Tax Collector for Bradford County and Sheshequin Township
indicate the following:
a. Vickie Rhodes did not pay her 1995 local taxes in a timely manner.
(1) Vickie Rhodes name was provided to the G.H. Harris Collection
Agency for failure to pay her 1995 local taxes.
(2) Vickie Rhodes paid her 1995 local taxes to G.H. Harris in April,
1996.
(3) Vickie Rhodes paid the Category 1 late amount of $16.50.
b. Jonathan Rhodes did not pay his 1994 local taxes during 1994.
(1) Jonathan Rhodes name was provided to the G.H. Harris Collection
Agency.
(2) The October 1995 report from G.H. Harris indicates that Jonathan
Rhodes paid his 1994 local taxes in October, 1995.
(3) Jonathan Rhodes paid the Category 2 late amount of $176.97.
c. Jonathan Rhodes did not pay his 1995 local taxes.
(1) Jonathan Rhodes' name was provided to the G.H. Harris Collection
Agency.
(2) Vickie Rhodes had indicated that Jonathan Rhodes paid his 1995
local taxes during May of 1996.
(3) Jonathan Rhodes paid the Category 2 late amount of $176.97.
Cat.
Assess.
Tax Rate
Occ.
Wage
Tax Total
Sch.
Dist. Per
Capita
Tax
Twnship
Per
Capita
Tax
On Time
Total
2% Early
Discount
Total
10%
Late
Penalty
Total
1
$00.00
194.5%
$00.00
$10
$5
$15.00
$14.70
$16.50
2
$75.00
194.5%
$145.88
$10
$5
$160.88
$157.66
$176.97
2.1
$50.00
194.5%
$97.25
$10
$5
$112.25
$110.01
$123.48
3
$150.00
194.5%
$291.75
$10
$5
$306.75
$300.62
$337.43
3.1
$100.00
194.5%
$194.50
$10
$5
$209.50
$205,31
$230.45
4
$300.00
194.5%
$583.50
$10
$5
$598.50
$586.53
$658.35
4.1
$200.00
194.5%
$389.00
$10
$5
$404.00
$395.92
$444.40
Rhodes, 95- 062 -C2
Page 10
21. Records of the Tax Collector for Bradford County and Sheshequin Township
indicate the following:
a. Vickie Rhodes did not pay her 1995 local taxes in a timely manner.
(1) Vickie Rhodes name was provided to the G.H. Harris Collection
Agency for failure to pay her 1995 local taxes.
(2) Vickie Rhodes paid her 1995 local taxes to G.H. Harris in April,
1996.
(3) Vickie Rhodes paid the Category 1 late amount of $16.50.
b. Jonathan Rhodes did not pay his 1994 local taxes during 1994.
(1) Jonathan Rhodes name was provided to the G.H. Harris Collection
Agency.
(2) The October 1995 report from G.H. Harris indicates that Jonathan
Rhodes paid his 1994 local taxes in October, 1995.
(3) Jonathan Rhodes paid the Category 2 late amount of $176.97.
c. Jonathan Rhodes did not pay his 1995 local taxes.
(1) Jonathan Rhodes' name was provided to the G.H. Harris Collection
Agency.
(2) Vickie Rhodes had indicated that Jonathan Rhodes paid his 1995
local taxes during May of 1996.
(3) Jonathan Rhodes paid the Category 2 late amount of $176.97.
Rhodes, 95- 062 -C2
Page 11
22. Information contained in the job description of Vickie Rhodes (See Finding 9),
as well as information provided by the Bradford County Chief Assessor,
indicates that she should have been classified in Occupational Wage Tax
Category 2.1 rather than Category 1.
a. Vickie Rhodes should have paid the Category 2.1 tax of $112.25 plus a
10% late fee of $11.23 for a total of $123.48.
23. As a result of her continued classification in Category 1 in 1995, Vickie Rhodes
underpaid her 1995 Occupational Wage Taxes as follows:
$123.48
-$ 16.50
$ 106.98
24. Jonathan Rhodes' job title in 1994 and 1995 as Vice President of Sales and
Marketing for Science and Engineering Technology International (See Finding 18)
indicates that he should have been classified in Occupational Wage Tax
Category 3 rather than Category 2.
a. As Jonathan Rhodes did not pay his local taxes in a timely manner in
1994 and 1995, he should have paid, for each year, the Category 3 tax
of $306.75 plus a 10% late fee of $30.68 for a total of $337.43.
25. As a result of his continued classification in Category 2 in 1994, Jonathan
Rhodes under paid his 1994 Occupational Wage Taxes as follows:
$337.43
-$ 176.97
$160.46
$337.43
-$ 176.97
$ 160.46
Amount Owed (Category 2.1 late payment)
Amount Paid (Category 1 late payment)
Amount Still Owed
Amount Owed (Category 3 late payment)
Amount Paid (Category 2 late payment)
Amount Still Owed
26. As a result of his continued classification in Category 2 in 1995, Jonathan
Rhodes underpaid his 1995 Occupational Wage Taxes as follows:
Amount Owed (Category 3 late payment)
Amount Paid (Category 2 late payment)
Amount Still Owed
27. The underpayments were the result of Vickie Rhodes and Jonathan Rhodes
being classified in lower occupational tax categories than those called for in the
Bradford County Tax Assessors Guide.
28. Vickie Rhodes, in her position as the Sheshequin Township Local Assessor,
made official decisions to classify Township residents, by occupation, into
special categories in order to determine the occupational wage tax each
Township residents must pay.
a. Vickie Rhodes had the responsibility to ascertain that she and her
husband were classified in the proper category.
b. Vickie Rhodes verified the classifications for herself and her husband in
1994 and 1995 when she knew or should have known that she and her
husband were not properly classified.
Rhodes, 95- 062 -C2
Page 12
29. Vickie Rhodes obtained a total financial gain of $427.90 for herself and her
husband by improper classifications as follows:
$106.98
$160.46
$160.4f,
$427.90
1995 Wage Tax Underpaid by Vickie Rhodes
1994 Wage Tax Underpaid by Jonathan Rhodes
1995 Wage Tax Underpaid by Jonathan Rhodes
Total Financial Gain
30. Vickie Rhodes was not aware and had not been advised of the impropriety of
setting and verifying the local tax assessments for herself and her husband, and
did thus unintentionally violate the Ethics Act.
a. No mechanism exists in Bradford County whereby the local tax assessors
can themselves be assessed by a third party in order to avoid a conflict
of interest.
Ill. DISCUSSION:
At all times relevant to this matter, the Respondent, Vickie Rhodes, hereinafter
Rhodes, has been a public official subject to the provisions of the Public Official and
Employee Ethics Law ( "Ethics Law "), Act 9 of 1989, Pamphlet Law 26, 65 P.S. §401,
OS.
The issue before us is whether Rhodes, as an elected Tax Assessor for
Sheshequin Township, Bradford County, violated Section 3(a) of the Ethics Law as to
the allegation that she used the authority of her office for the private pecuniary benefit
of herself and a member of her immediate family as to a tax underassessment for
herself or her husband.
Pursuant to Section 3(a) of the Ethics Law, a public official /public employee is
prohibited from engaging in conduct that constitutes a conflict of interest.
The term "conflict of interest" is defined under Act 9 of 1989 as follows:
Section 2. Definitions
"Conflict" or "conflict of interest." Use by a public
official or public employee of the authority of his office or
employment or any confidential information received
through his holding public office or employment for the
private pecuniary benefit of himself, a member of his
immediate family or a business with which he or a member
of his immediate family is associated. "Conflict" or
"conflict of interest" does not include an action having a de
minimis economic impact or which affects to the same
degree a class consisting of the general public or a subclass
consisting of an industry, occupation or other group which
includes the public official or public employee, a member or
his immediate family or a business with which he or a
member of his immediate family is associated.
65 P.S. §402.
Rhodes, 95- 062 -C2
Page 13
Having noted the issues and applicable law, we shall now summarize the salient
facts.
Rhodes has held the following positions in Sheshequin Township: Township
Secretary /Treasurer from September, 1993 to the present at a salary of $6,650 a
year; Township Building Permits Officer from September, 1994 to the present with
compensation at a rate of 50% of the permit fees; and elected Local Assessor from
January of 1988 at a compensation of $500 a year.
The function of the Local Assessor is to classify Township residents into
specific categories by occupation in order to determine the occupational wage tax.
Bradford County Tax Assessor's Office maintains a record of the classification of each
person paying the occupational tax which is verified each year by the Local Tax
Assessor. The occupational categories are divided into seven groups from the lowest
"unemployed" with a zero assessment up to the highest "skilled labor and professional
II" at a $300 assessment. An explanation of each of the position categories which
became effective in 1995 is set forth in Fact Finding 9.
The forms prepared and submitted by Rhodes as the Township Tax Assessor
in 1994 and 1995 verify the classifications of the taxpayers including herself and
Jonathon M. Rhodes, her spouse.
For occupational tax purposes, Jonathon Rhodes was in a category 2
classification which encompasses unskilled labor with an accompanying tax
assessment of $75 per year for the years 1990 through 1995. During that same time
period, Rhodes was classified in the category 1 group which had a zero tax
assessment.
Mary Kay St. John, who is the Bradford County Chief Assessor, has offered the
following information as to the occupational tax classification process. Prior to part -
time classifications being enacted in 1994, all elected officials working Tess than 20
hours a week were listed in category 1. Since individual local tax assessors use their
judgment in making classifications, Rhodes, in her elected position in the Township,
would have determined the classification for herself and her husband. Local assessors
in larger townships such as Sheshequin, even though considered part-time, should be
in a classification of 2.1 due to the large population and the amount of work and
generated income. Rhodes should be in the category of 2.1 with a tax of $50 a year
since she also holds the positions of Secretary/Treasurer and Building Permit Officer.
Jonathon Rhodes should be classified as category 3 with a tax assessment of $150
due to his Vice President of Sales and Marketing position. Lastly, Rhodes never
requested a clarification in regard to her husband's or her own position prior to the
time that St. John was interviewed in this case.
After St. John was interviewed on November 8, 1995, Rhodes contacted her
about Rhodes' own classification as a Local Assessor and Township
Secretary/Treasurer at which time St. John advised Rhodes that she should be
classified in category 2.1.
As noted above, Rhodes verified the taxpayer lists which confirms that
individual taxpayers have been classified in proper categories. The verification by
Rhodes in 1994 and 1995 included herself and her husband. Neither Rhodes as to her
1995 local taxes nor her spouse as to his 1994 local taxes, made payment in a timely
manner. Jonathon Rhodes has not paid his 1995 local taxes.
Rhodes, 95- 062 -C2
Page 14
With an occupational tax assessment in category 2 rather than category 3,
Jonathon Rhodes still owes $160.46 in each of the years 1994 and 1995. As to
Rhodes, with a category 1 rather than a category 2.1 classification, she still owes
$106.98 for 1995. The total financial gain for Rhodes in 1995 as .well as for her
husband in 1994 and 1995, totaled $427.90.
Having summarized the above relevant facts, we must now determine whether
the actions of Rhodes violated Section 3(a) of Act 9 of 1989.
In order to establish a violation of Section 3(a) of Act 9 of 1989, we must show
a use of authority of office on the part of Rhodes to obtain a private pecuniary benefit
for either herself or a member of her immediate family. The Ethics Law does include
a spouse within the definition of immediate family. 65 P.S. §402. We find a use of
authority of office on the part of Rhodes because her position of Local Assessor entails
making determinations as to the proper tax classification of individuals. Further,
Rhodes made a yearly verification that individual taxpayers were classified in the
proper categories. Such actions were a use of authority of office. Juliante, Order
809. The use of authority of office resulted in a private pecuniary benefit both to
Rhodes and her spouse in that they paid Tess tax, through their lower classifications.
Accordingly, Rhodes violated Section 3(a) of Act 9 of 1989 when she used the
authority of office to obtain a private pecuniary benefit for herself and her husband as
to the lower occupational tax assessments.
Turning to the matter of restitution, Section 7(13) of Act 9 of 1989, 65 P.S.
§407(13), specifically empowers this Commission to impose restitution in those
instances where a public official /employee has obtained a financial gain in violation of
the Ethics Law. Regarding the underpayment of taxes by Rhodes and her spouse, the
financial gain amounted to $427.90. We will impose restitution as to that amount.
See, Perino, Order 980. Therefore, Rhodes is directed to pay restitution of $427.90
in monthly payments of $50 per month for 8 months followed the next month by a
payment of $27.90 through this Commission to Sheshequin Township. Compliance
will result in the closing of this case with no further action. Non - compliance will result
in the institution of an order enforcement action.
Lastly, we note that the parties have filed a consent agreement which sets forth
a proposed resolution of the allegations. We believe that the consent agreement is the
proper disposition for this case based upon our review as reflected in the above
analysis and the totality of the facts and circumstances.
IV. CONCLUSIONS OF LAW:
1. Vickie Rhodes, as an elected Tax Assessor for Sheshequin Township, Bradford
County, is a public official subject to the provisions of Act 9 of 1989.
2. Rhodes violated Section 3(a) of Act 9 of 1989 when she used the authority of
office to obtain a private pecuniary benefit in the amount of $427.90 as to the
underassessment of occupational tax as to herself and her spouse.
In Re:
Vickie Rhodes File Docket: 95- 062 -C2
Date Decided: 8/27/96
Date Mailed: 9/6/96
ORDER NO. 1019
1. Vickie Rhodes, as an elected Tax Assessor for Sheshequin Township, Bradford
County, violated Section 3(a) of Act 9 of 1989 when she used the authority of
office to obtain a private pecuniary benefit in the amount of $427.90 as to the
underassessment of occupational tax as to herself and her spouse.
2. Rhodes is directed to pay restitution of $427.90 in monthly payments of $50
per month for 8 months followed the next month by a payment of $27.90
through this Commission to Sheshequin Township. Compliance with the
foregoing will result in the closing of this case with no further action by the
Commission. Non - compliance will result in the institution of an order
enforcement action.
BY THE COMMISSION,
DANEEN E. REESE, CHAIR