There is a reason behind every action or inaction. In the case of Fort Oglethorpe city council candidate Clay Kissner, two years of property taxes owed in Catoosa County was a simple mistake and not a criminal act, Kissner says.

Upon learning of the overdue bill on Thursday, Kissner contacted the tax commissioner’s office and made a payment.

Kissner, a 37-year-old paving contractor and political newcomer, is running for the Ward 5 seat on the Fort Oglethorpe city council. Early voting begins Monday, and the election is March 19.

Property taxes owed on Kissner’s house on Cynthia Lane in Fort Oglethorpe had been delinquent since December 2011, according to Catoosa County tax commissioner’s office records.

Penalties and interest had begun to accrue after the 90-day grace period, raising the $899.29 tax to more than $1,100, the records show. Another year’s worth of taxes was due in December 2012. With the passed due amount included, Kissner was facing a tax bill of about $2,000.

Taxes due last year had not been levied any penalties but were nearing the 60-day delinquency. Catoosa County tax commissioner Sandra Self said delinquency notices for last year’s tax bill are being prepared.

“I am just human like everybody else,” Kissner said Thursday, prior to paying his 2011 property taxes. “I knew I had some due but I didn’t know it was the past two years.”

In addition to the property taxes, Kissner is listed as the owner of a personal boat with unpaid taxes. Due in December 2012, the approximate value of the tax is $70. Taxes have started to accrue on the overdue bill but are not yet delinquent.

Tax bills are public information, according to Self.

Kissner is running against Judd Burkhart, 65, a former Fort Oglethorpe mayor and a real estate agent, in the special election March 19. The candidates are running to fill the Ward 5 seat of Eddie Stinnet, who died of a heart attack in November.

Kissner emailed this statement to The Catoosa County News regarding the back-taxes:

“After being notified by The Catoosa News that my property taxes were late I called the Catoosa County Tax Office and confirmed that indeed they were late so I immediately went down and paid it. I even took the receipt over to The Catoosa News paper to show them it has been paid. Not knowing exactly how this happened I contacted my bank and discovered when I refinanced my home the property tax was not escrowed in. They are currently in the process of re-modifying the loan with property tax escrow so this never happens again.”