CHICORA — Annette Scott, Petrolia’s elected tax collector, borough secretary/treasurer and wife to the borough mayor, is accused of helping herself to about $6,000 from the borough coffer.

An arrest warrant has been issued for Scott, 40, who is charged with felony theft.

Scott, who denies any wrongdoing, last month resigned her $2,000-a-year job as borough secretary by way of a text message.

But she still is the tax collector for the borough, Butler County and the Karns City School District. That is a four-year job she won in 2013.

According to a criminal complaint filed Monday at the office of District Judge Louis Stoughton, Scott wrote 20 checks to herself from borough funds in addition to the six checks she wrote to pay her salary as borough secretary between Oct. 3, 2013 and July 21, 2014.

On the questionable checks, Scott allegedly wrote “T/C” in the remarks section, alledgedly to mean “tax collector,” according to the court records.

“There is no reason that Scott should be writing any checks on the borough account in regards to her duties as tax collector,” the criminal affidavit states.

The affidavit says Scott denied taking any money when interviewed by a Butler County detective Charles Barger.

Scott reportedly said the checks were used for borough business, including a check for $630 in office supplies, and a different check for a new mower.

However, the criminal complaint alleges there was no need for office supplies, Scott did not have permission to write the checks, and the borough did not buy a mower.

According to the affidavit, borough council called a special meeting to meet with Scott and review documents in her possession.

Scott failed to attend, and instead she sent this text message to council woman Cinda Six: “We aren’t gonna make it (to the meeting). But I’ll have the books and everything to you Saturday. I’m resigning. I told Mr. Barger I have done things as I was instructed ... I git supplies for tax collecting and had to write check cause I had no card to charge it to. I got paid for taxes as I was instructed because we have no separate tax collector account for payment. I did as I was instructed and if it was the wrong way I had no idea because that’s how I was told. I’m not being accused of anything I didn’t do so I’ll have everything to you Sat and you guys can take over.”

Borough solicitor Michael Gallagher said the text message is public record since officials accepted it as Scott’s resignation as borough secretary/treasurer.

Scott, who is employed as a coordinator at a gynecologist’s office in Kittanning, could not be reached for comment.

Scott’s husband, Petrolia Mayor Larry Scott, also did not attend the special meeting but has not resigned, Gallagher said.

Officials did not accept this as a resignation from Scott’s tax collecting role because “the borough has no control over her position as a tax collector,” Gallagher said.

None of the charges are related to Scott’s duties as tax collector and taxes for the borough, county and school district still should be sent to her.

County Controller Ben Holland said officials there were the first to note a concern in Petrolia because this spring real estate tax collections were down significantly from years’ past.

Holland said after the county received no response from a certified letter to Scott in May, they subpoenaed Scott’s bank records related to tax collections in August and reviewed them. They also contacted some property owners there who traditionally pay in the discount period.

“There were people who said, “I sent in my check, but it hasn’t been cashed,” Holland said.

He said county officials learned Scott was given at least five checks she did not deposit, and she deposited checks she did not remit to the county. Both violate county rules, but no laws.

However, the records showed no unauthorized payments from that account, and there’s no way to see a complete accounting until the tax year is finished.

The only two payments made from Scott’s tax accounts were to the county. Meaning the borough, which annually collects about $38,500, received none of its real estate tax money yet.

Holland said that in a normal year, the county would also collect about $38,500 from real estate taxes in Petrolia and pay the tax collector there about $682.

County officials have suspended payments to Scott because she likely will be responsible for late fees of property owners who paid during the discount or face season, but Scott remitted the money at a point where it would be penalized.

Holland suggests taxpayers get their payments certified from now on.

Eric Ritzert, Karns City School District superintendent, said that already about a half-dozen Petrolia residents have walked into the school to pay their taxes directly. And officials there are willing to accommodate that.

Ritzert said the district will accept tax payments from walk-ins or by mail to: 1446 Kittanning Pike, Karns City, PA 16041.

The school district annually receives about $110,000 in real estate taxes from Petrolia residents.

As of Wednesday, the borough still had received none of its tax money or the records it requested from Scott.

Gallagher said the borough’s auditor is doing a complete review of the financial records.

“This has really been a challenge for a new board to work through,” Gallagher said. “But they’ve shown me they are going to work through this.”

While taxes still are due to Scott, the borough has hired Joye Shumaker as the township’s new secretary. Residents with borough business other than tax payments should contact her at 724-756-0675 or Six at 724-756-4931.