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Annex building use as tax office appears unclear
By: ADAM NORTHAM, DAILY LEADER Staff Writer September 22, 2009
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A two-month architectural study of the Courthouse Annex is not yet complete, but the early outlook on the old building suggests county supervisors' plan to renovate the structure and relocate the tax office there may not work.
Dan Dillard, an associate with Natchez-based Waycaster and Associates Architects performing a space utilization study for supervisors, said the annex at 304 South Second St. is not suited for the heavy seasonal foot traffic generated by the Lincoln County Tax Assessor/Collector's Office. He said the building, which is approximately 60 years old, is at or nearing the end of its useful life, with basically every internal system exceeding its planned lifespan.

"It may be situated on a site close to these other municipal buildings, but it doesn't have a large enough area for that kind of volume," Dillard said. "It's like you have a 40,000-mile tire with 60,000 miles on it."

Dillard said the Courthouse Annex is "not very adaptable," with limiting factors including a flat roof, masonry interior walls and worn-out systems, with electrical, plumbing and circulation systems on the edge of their life expectancy.

Perhaps the biggest drawback of the building is its masonry walls, many of which are load bearing and cannot be torn down for remodeling. If the walls prevent the building's interior from being reshaped and remodeled, supervisors' original plan for renovation and relocation of the tax office could have to be nullified. Supervisors have also discussed demolishing the building and constructing a new, multi-story structure, but economic restraints may force that project's postponement.

"I'm sure (supervisors) are looking at ... what kind of economic conditions we have for this next coming year, and in that case, I think they're probably going to err on the side of prudence," Dillard said. "(The annex) has been in service, and it can still be in service. But will it be here 20 years from now? The prospects for that don't look as good."

Dillard's final findings of Waycaster and Associate's inspection of the courthouse annex and the current tax office within the Lincoln County-Brookhaven Government Complex will be presented to supervisors at their next board meeting on Oct. 5. By that date, the Mississippi Department of Wildlife, Fisheries and Parks will be re-established in their new offices in Magnolia's old National Guard Armory, which opens its new District Five office for business on Oct. 1.

MDWF&P decided to leave Brookhaven for Magnolia after supervisors voted in January not to renew the department's lease on the Courthouse Annex, where the District Five office had been since 1996. Wildlife officials said the "eviction" notice took them by surprise, and after public outcry at supervisors' decision, the two groups tried to reach a compromise to keep the department in Brookhaven.

MDWF&P finally decided to go ahead with relocation plans after negotiations with supervisors broke down in early July. Supervisors wanted to halve the department's space in the courthouse annex and double its rent to $1,000 per month to pay for planned renovations, while wildlife officials wanted an extended lease for the whole building at $500 per month.

Wildlife officials are leasing the armory in Magnolia - which was renovated in 2002 - from Pike County for $500 per month.

The future of the Courthouse Annex notwithstanding, Waycaster architects have also been inspecting the current tax office, which Lincoln County Tax Assessor/Collector Nancy Jordan has said was too cramped for her staff to adequately serve the public.

But Dillard said the tax office's heavy volume problems are not as bad outside of tax season, and the volume problem occurs when citizens try to get all their tax business taken care of at once. After observing the tax office over the last two months, he said visitors engage in multiple discussions at their terminals.

"Probably nine months out of the year, it seems to have ample space for its intended purposes," Dillard said.

Another problem is the design of the government complex, Dillard said.

He described it as being built during the "Mod Squad era," pointing out that not much thought was given to circulation when it was built. One main problem causing congestion in the tax office, he said, is that visitors have to enter and exit through the same door.


©The Daily Leader 2009
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