WALHALLA — An attorney advising Oconee Treasurer Greg Nowell said Tuesday his client is motivated by a duty to his constituents in pointing out a possible error that might have led taxpayers to be overcharged $72 million over a four-year span.

However, attorney Larry Brandt said it has not been determined there was a mistake and that he has not had time to review state statutes or the information that forms the basis for his client’s claims.

Nowell contends the county made an error by not rolling back millage after values went up by virtue of a Duke Energy lump-sum payment of $24 million to erase an $8 million under assessment from 2004-2006. The county treasurer thinks the higher value from Duke’s payment has been kept on the tax rolls and that as a consequence all county residents have overpaid on taxes to the tune of possibly $72 million.

Residents that think they are entitled to a refund or a credit already are circling the Sept. 9 date of the next Oconee County Council meeting, which was originally scheduled for Sept. 2.

On Monday, Nowell called the Department of Revenue in Columbia and requested an inquiry.

Oconee government officials responded later that day by saying they too welcome a full investigation by the state and insist their tax rates comply with state law. However, the DOR could not confirm Tuesday those county officials had asked for an inquiry or that county records had been provided to the state.

Brandt said his client was duty bound to raise the issue.

“What Greg tells me makes some sense,” Brandt said, “I don’t believe anybody set out to intentionally do wrong. I believe the issue now is, if a mistake has been made, how do we straighten it out?”

Brandt called on each side to “calm it down,” work together and resolve it “instead of going to attack mode.”

The allegation of taxpayers being overcharged millions of dollars places the county in a precarious fiscal bind should Nowell’s arguments prevail. Brand, who calls Nowell a friend, said his client is acting on his conscience.

“Greg is sincere,” Brandt said. “He feels strongly that as treasurer he owes a duty to the people that if he sees a mistake he’ll try to correct it.”

The issue is a thorny one for the Department of Revenue because any assessment to Duke Energy originates from its office. However, although the assessment error began with DOR, Nowell said the county compounded the error by not rolling back the millage rate once the Duke windfall came into its coffers.

DOR apparently wants to get to the bottom of the issue.

“Whenever there are allegations that a tax has been incorrectly administered it is a concern to the South Carolina Department of Revenue,” spokeswoman Adrienne Fairwell said Tuesday. “(DOR) will fulfill its duties with respect to that.”