The latest candidate for the Lawrence City Commission is a retired IRS agent who thinks sales taxes are too high and confidence in city government is too low.

Stuart Boley on Friday became the third candidate to file for one of the three seats up for election in April’s City Commission election.

“While over time our city has accomplished noteworthy goals, the City Commission has made serious mistakes in planning and implementing the wishes of the people of Lawrence,” Boley told a crowd of about 20 people at an announcement ceremony at City Hall. “Our community’s lack of confidence in city leadership was expressed clearly in the failure of the police station proposal.”

Boley, 60, worked for 33 years with the Internal Revenue Service as a tax auditor and revenue agent. He currently works part-time as an administrative officer for the not-for-profit Douglas County Community Foundation. Boley, who is married and has three grown kids, has been in Lawrence since the 1980s, he said.

Boley said his financial experience would be useful at City Hall. He believes the city is likely holding too much cash in reserve funds, which is causing the city to keep sales taxes levels too high.

“Sales taxes are too high here, and they are hurting people and businesses,” Boley said.

He said if the city were to adjust its philosophy on reserve levels, he thinks the city could look at ways to reduce the city’s general sales tax. He said he much prefers sales taxes that have a specific purpose and sunset clause rather than general sales taxes that remain on the books forever.

The sales tax used to pay for the Rock Chalk Park project was a general sales tax, and he said that was one of many problems with the public-private partnership at the sports complex. He said he was concerned about the city’s decision to issue a no-bid contract for about $12 million worth of infrastructure work at the project, but said the city also failed on another key decision with the project.

“At the core of the recreation center issue is the people felt disrespected,” Boley said. “They should have let the citizens vote on the recreation center issue.”

The seats currently held by Commissioners Mike Dever, Terry Riordan and Bob Schumm are set to expire. Candidates have until noon on Jan. 27 to file for one of the three at-large seats. If seven or more candidates file for a seat on the commission, there will be a primary election on March 3 to narrow the field to six candidates. The general election will be April 7.

Boley is the third candidate to file for the race. Stan Rasmussen, an attorney for the U.S. Army, and Matthew Herbert, a Lawrence High government and civics teacher, also have filed for seats on the five-member commission.