LINCOLN COUNTY – Seven officials elected in the most recent municipal election jeopardized their ballot eligibility by owing back taxes, with one of them getting elected before resolving the issue, according to a Lincoln County Journal investigation.

That one official, Danielle Rockwell, now faces an uncertain future as to her eligibility as an Elsberry Board of Alderman.

Voters re-elected Rockwell to a third term April 8, 13 days prior to her paying the entirety of her 2024 property taxes and a $30.50 balance from 2023.

When contacted by The Journal, Rockwell confirmed she typically pays her taxes after the deadline.

“My husband and I have always paid the previous year’s personal property taxes (and penalties) after receiving our tax refund the next year,” she said. “It is not the best way to manage finances, but this has been our routine for many years. Time got away from us this year and our taxes were not paid until April 21.”

That could be a problem, according to the Missouri Secretary of State office, which oversees elections. An official with the Secretary of State’s office told The Journal a candidate can be disqualified from serving if taxes are unpaid as of the election.

“Under §115.306.1, RSMo, any person who is delinquent in the payment of …personal property taxes, municipal taxes, or real property taxes on their place of residence is disqualified from being a candidate for elected office,” Director of Communications Rachael Ward said.

She added the fact Rockwell paid her taxes after getting elected has no bearing on her qualification to hold office.

“Yes, the issue is functionally irresolvable under Missouri law once the candidate has been elected, if they were ineligible at the time of filing or election,” Ward said. “While the term “irresolvable” is not used in the statute, the law does not provide a mechanism for retroactive qualification. Therefore, paying the taxes after the election does not resolve the disqualification…this statutory disqualification is not subject to cure by post-election compliance.”

While Rockwell was the only elected official who failed to pay taxes by the election, there were six other candidates who were late on payment.

David Killian, Sandy Reis, Faith Burgess, Billy Holcomb, Steve Wilder and Julie Madaus all were delinquent in paying their 2024 property taxes, which could have resulted in their removal from the ballot.

When filing for office, candidates are required to sign an affidavit stating they meet the legal requirements for election, which beyond current taxes, includes age and residency requirements and no felony convictions.

However, Lincoln County Election Supervisor Mike Kreuger said there is no verification process involved in making sure candidates meet those requirements.

“It isn’t our responsibility, or the city clerk, or whomever to verify that information,” he said. “And in fact, even if we are aware of something that would disqualify a candidate, we don’t have the authority to remove them from the ballot. Only a court order or the department of revenue can do that.”

Kreuger explained if a candidate is guilty of a felony, or doesn’t meet the age or residency requirements, a petition can be filed in circuit court to have them removed from the ballot.

In the case of back taxes though, state law requires a complaint to be filed with the Missouri Department of Revenue, which will then investigate. If the complaint is valid, the candidate is then informed of the back taxes and has 30 days to pay them, or risk being removed from the ballot.

Kreuger says as a way of collecting back taxes, the county clerk’s office usually runs a check on all candidates to determine if they have paid their taxes. If they haven’t, they will file the complaint with the department of revenue.

“We’re just primarily interested in collecting back taxes,” he said of past filings. “We have collected thousands of dollars from candidates in the past.”

This year though, Kreuger said they didn’t file any complaints partly due to the candidate filing deadline of Dec. 31.

“Technically, their taxes aren’t delinquent until Jan. 1,” Kreuger said. “So they didn’t actually perjure themselves when they signed the affidavit stating they weren’t delinquent on their taxes because technically, they weren’t when they filed.”

Rockwell mentioned she was never notified by the Department of Revenue giving her 30 days to pay the taxes. She was sworn into office during the April meeting of the Elsberry board and is looking forward to putting this instance behind her.

“I won’t try to offer an excuse and I don’t have any interest in joining the circus that a very vocal minority is determined to bring to our great town,” she said.

According to the Journal’s research, Reis and Burgess, both elected to the Winfield Board of Aldermen, paid their taxes on the same day, Jan. 17. Steve Wilder, who was elected to the Winfield School Board, paid his Feb. 14.

Other candidates who paid late included Holcomb (Silex Board of Aldermen, paid Feb. 13), David Killian (Elsberry School Board, March 5) and Julie Madaus (Foley Board of Aldermen, March 6).

While state law is explicit about disqualifying candidates from appearing on the ballot and the method to do so, Ward said it isn’t as clear as to how to remove a disqualified official who has been elected.