Haywood commissioners to appoint interim tax collector
The county’s interpretation differs from what some thought the replacement process would be.
Haywood County photo
The Haywood County Board of Commissioners believes it has the authority to appoint an interim tax collector, after the incumbent resigned March 25.
Sebastian Cothran abruptly resigned mid-day Tuesday, ending a brief tenure that began with his historic election at age 21 — one of the youngest elected officials in North Carolina at the time.
Cothran, a Republican, rose to prominence in 2022 when he unseated Democratic incumbent Greg West while still a student at UNC Asheville, where he studied accounting and political science.
His victory drew statewide attention not only for his age, but also because Haywood County remains the only county in North Carolina that elects its tax collector, placing responsibility for tens of millions of dollars in annual collections directly in voters’ hands.
Cothran entered office with no prior government experience, pledging to learn quickly and modernize the office while maintaining service to taxpayers. His collection rates were relatively strong, but declined each year of his tenure and never surpassed West’s record-high 98.35% in 2021.
His departure comes after a single term in office and leaves the position open. Cothran had previously indicated the job was not a long-term fit and opted not to run for reelection in 2026.
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West, now a Republican, bested Andrew Ferguson and Emily Sapp — who resigned last week — in the March 3 Republican Primary Election. As no Democrats filed to run, West was slated to take office later this year.
Dillon Huffman, the county’s public information officer, issued a statement on Cothran around noon on March 25.
“In accordance with North Carolina law, and following an audit of the department, which is standard and required, the Haywood County Board of Commissioners, with consultation from the county attorney and following a NC Attorney General’s written opinion, has the authority to appoint an individual to fill the vacancy for the unexpired term ending November 2026,” Huffman said.
The county’s interpretation differs from what some thought the replacement process would be — that the Haywood County Republican Party would present commissioners with a binding recommendation because Cothran is a Republican.
In past instances, county parties have made such recommendations, like when Commissioner Jennifer Best was appointed to the commission to fill the unexpired term of Mark Pless, who won election to the General Assembly, and when Greg Christopher was nominated by the Haywood County Democratic Party to fill the unexpired term of Bobby Suttles.
County Attorney Frank Queen authored a memo in which he justifies the county’s authority to appoint.
Notably, “no statute prescribes a specific procedure for the Board to follow when appointing an interim tax collector,” according to Queen’s memo. Haywood County still elects its tax collector, unlike the other 99 counties in the state, making it an outlier in that regard.
Queen’s memo also notes that there are “analogous” statutory procedures for situations like these, such as with county commissioners and elected sheriffs, but a 1998 advisory opinion by Attorney General Ann Reed cited by Queen states that the board “is not required to follow these party consultation procedures when appointing an interim tax collector, but may do so in its discretion.”
Reed’s opinion addresses a 1998 vacancy in the Haywood County tax collector’s office after the elected official, a Democrat, resigned shortly before the end of her term and withdrew from reelection. The situation created a gap of several months before a successor elected in November could take office.
County Democrats made a recommendation, but then-County Attorney Chip Killian made the determination that commissioners should make the appointment. Reed agreed. She came to her conclusion based on Killian’s work and on NCGS 105-349, which governs appointment of tax collectors, along with broader statutory authority granting commissioners general control over county offices and administration.
Huffman said the current plant is for the board to consider replacements at its next meeting on April 6.
Regardless of who ends up serving as interim, West will still take office after the November election.
