Unusual Appointment Process

Haywood County Tax Collector Resignation Aftermath

Shortly before noon on March 24, Haywood County Tax Collector Sebastian Cothran resigned from his position. Although his term was set to end in December, his early departure has created a unique situation for the county. The vacancy must be filled on an interim basis until Greg West, the newly elected tax collector, takes office later this year. This unexpected resignation has brought attention to an unusual appointment process that differs from how other elected positions are handled in Haywood County and across North Carolina.

Haywood County is one of the few counties in North Carolina that still elects its tax collector as a partisan position. Unlike the other 99 counties where tax collectors are appointed by county commissioners, Haywood voters choose their tax collector directly. This distinction means there are no clear state or local laws that outline how to fill the seat if the tax collector resigns mid-term.

This is not the first time Haywood County has dealt with a tax collector resignation. In 1998, a similar situation occurred when the tax collector resigned before the end of the term. At that time, the county attorney sought guidance from the North Carolina Attorney General to clarify who had the authority to appoint an interim tax collector.

The Attorney General responded with a letter granting the Haywood County Board of Commissioners the authority to appoint an interim tax collector. Since the circumstances today closely mirror those of 1998, the Board of Commissioners will follow the same approach.

County Commission Chairman Kevin Ensley has indicated that the Board will likely appoint Greg West as the interim tax collector during their regularly scheduled meeting on April 6. West won the seat in the March primaries and is ready to assume the role immediately.

Normally, when an elected partisan official resigns mid-term in Haywood County, the replacement is chosen by the executive committee of the political party that holds the seat. This process applies to positions such as sheriff, county commissioners. For example, if Chairman Kevin Ensley resigned before his term ended, the Haywood County Republican Party’s executive committee would select a replacement.

The tax collector’s office is an exception. Because the position is elected but lacks clear legal guidance on mid-term vacancies, the Board of Commissioners has been granted the authority to appoint an interim tax collector. This makes Haywood County unique in North Carolina.

This tradition reflects the county’s preference for voter involvement in selecting key officials. However, it also creates challenges when unexpected vacancies occur, as seen with Sebastian Cothran’s resignation.