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HomeMy WebLinkAboutMinutes - 19750724i'~ MTPdJTES BOARD OF EQUALIZATION A"7D REVIEW July 24, 1975 The 1975 Orange County Board of Equalization and Review met on Thursday, July 24, 1975, at 7;00 p.m., in the Commissioners' Room in the Orange County Courthouse. County Commissioners present were Chairman Flora Garrett, Norman Gustaveson, ~7an Pinney, Richard E. F~hitted. Commissioner Norman Walker did not arrive at this meeting until the Tax Supervisor was making the presentation on the Duke University property. Also present were Tlilliam Laws, Tax Supervisor; T3etty June Hayes, Clerk to the Board; S. M. Gattis, County *~Ianager and Neal. r,vans, Fiscal officer. The Tax Supervisor advised the Board treat the appeals of George Tate, May Car*nichael, Jefferson Rainey, and Shepherd D. Storey needed to be reviewed. Tt was agreed that the Board would hear these appeals on the third Tuesday in August. P4r. Laces advised the Board that these were eight requests for refunds. Richasd N. Bateman had previously appealed the evaluation placed on his home. The Board had in previous action reduced the evaluation from $30,000 to $17,000 far the year of 1974. Mr. Bateman was requesting a refund for 1973 in that he paid his taxes an a $30,000 evaluation. It was pointed out that part of this problem occurred due to the fact that ~'. Bateman would not allow the Tax Assessor to enter upon his property and he did not file a request for the refund or hearing in the tax year of 1973. Further discussion ensued. Upon the motion of Commissioner T~7hitted, seconded by Commissioner Pinney, it was moved and adopted that the request for refund for the year 1973 be denied to Richard N. Bateman. E. L. Council of Brewer Lane, Chapel FTill had paid his 1974 taxes based on an evaluation that was subseGuently reduced by the Board. Mr. Council owns two pa?^cel~ of land on Brewer Land and was re- questing a refund in the amount of $15.39 for each parcel, making a total refund of $30.78. - Upon the motion of Commissioner Pinney, seconded by Commissioner Whetted, it was moved and adopted that the 1974 tax refund be granted to E. L. Council. William Hall of Hillsborough was requesting a tax refund of $15.36 for the years 1973 and 1974. A second house had been attached to his appraisal card when.in fact only one house existed on the property. Upon motion of Commissioner Whetted, seconded by Commissioner Gustaveson, it was moved and adopted that the tax refund for the years 1973 and 19.74 be made to A7illiam Hall. Susie Weaver of Chapel Hill had been taxed with a double lot listing. There was but one lot, however, an additional lot of 50 feet had been mapped and changed to her account since 1970. Mr. Laws advised the Board that tax refunds could only cover a three year period. and that Mrs. Weaver was requesting that a refund in the amount of 535.18 be made for the years 1971 and 1972. 18 Upon the motion of Commissioner Pinney, seconded by Commissioner Gustaveson, it was moved and adopted that a refund for the years 1971 and 1972 be made to Susie Weaver. Willie B. Jones had been charged with a listing of a mobile home for the tax years 1973 and 1974, however, the mobile home was owned by his son and had been listed by his son as personal property. T.he refund to Mr. Jones amounted to $62.72. Upon motion of Commissioner Pinney, seconded by Commissioner Gustaveson, it was moved and adapted that arrefund in the amount of $62.72 be made to Mr. Jones. Mr. Laws advised the Board that an organization entitled J.H.H. and Associates has purchased the tax liens on all the properties that are listed as unknown on the tax map. The next series of refunds dealt with the refunding to J.H.H. Associates, their money for tax-liens where the property has been identified. In all of these cases the unknown parcel has resulted through a tax mapping error and in actuality the property designated as unknown has never existed. Property of Glen Lennox Corporation lot should not have appeared on the tax map as it was a part of a larger parcel.. The request needs to cover years 1972, 1973 and 1974 and amounts to $116.39. Upon motion of Commissioner Whitted, seconded by Commissioner Gustaveson, it was moved and adopted that the referenced amount of $116.39 be made to J.H.H. and Associates. Property of Ruth Tapp, 14 acres in Bingham Township, refund for the years of 1973 and 1974 in the amount of $69.88. Upon motion o.f Commissioner Gustaveson, seconded by Commissioner Pinney, it was moved and adopted that the refund in the amount of $fi9.8$ be made to J.H.H. and Associates. Property of Dalton Riley, 41 acres in Bingham Township, refund for the years 1972, 1973, and 1974 in the amount of $181.71. Upon motion of Commissioner Whitted, seconded by Commissioner Gustaveson, it was moved and adopted that the refund in the amount of $181.1 be granted. Property of Ralph Trimble of Mt. Bolus, refund for the years 1972, 1973, and 1974 in the amount of $238.72. Upon motion of Commissioner Gustaveson, seconded by Commissioner Pinney, it was moved and adopted that the refund in the amount of $238.72 be made to J.H.H. and Associates. Property of E. G. Merritt located in Chapel Hill Township. Qne lot inadvertently was left off of the tax map. No taxes have been paid on this property for the years 1972, 1973, and 1974. The total tax refund amounted to $19.53. Mr. Merritt has been billed fpr these tax periods. Upon motion of Commissioner Pinney, seconded by Commissioner Whitted, it was moved and adopted that the correction that had been made on the property of E. G. Merritt be approved. A double listing on the property of Wiley B. Sanders had occurred _~ for the years 1972, 1973, and 1974. The refund requested was in the amount of $13.93 for the three years. Upon motion of Commissioner Pinney, seconded by Commissioner Whitted, it was moved and adopted that the refund for the years 1972, 1973, and 1974 be made to Wiley B. Sanders. Mr. Laws advised the Board that two unresolved cases were pending by the Board of Equalization and Review. 19 ONe of these was the appeal of William A. McKnight far a reduction in his tax value. Mr. Laws stated that the property had been reviewed and his Department could find no reason to recommend a reduction in the 1975 tax evaluation. Upon motion of Commissioner Gustaveson, seconded by Cammissioner Whitted, it was moved and adopted that the Board accept the recommenda- tion of the Tax Supervisor on the W. A. McKnight property. The Tax Supervisor stated that the next matter to be considered was that of Duke University. Commissioner Whitted excused himself from the Board and went to sit in the audience. The Ta.x Supervisor advised the Board that Duke University did con- cede the additional 159 acre tract that is adjacent the Rack quarry r The Tax Supervisor stated that Duke University did not file a Tax Exemption statement in 1973 and that all taxes levied against Duke University then went on the books, In 1973 Duke Universtty sent in a payment of $3,800, This money was applied against Duke properties to clear as many tracts as the payment would clear. This left Duke University with a balance of $5,300, owing in 1973. Mr. Laws stated further that Duke University has agreed to send the Tax Supervisor a letter withdrawing their application for exemption on some parcels, along with a payment of $3,800, as their 197a payment. Interest has accumulated on the 1973 unpaid bill. Therefore, when the Tax Collector receives the $3,800. payment it will be applied to the unpaid 1973 taxes but will not clear the University. In September, the University will receive another tax bill and Duke will send the Tax Collector another payment of $3,800, which will be for the 1975 taxes. All monies left over from these payments will be applied to the unpaid back taxes and accumulated interest until all the taxes are cleared. This will probably take about three years. Cammissioner Gustaveson made the motion that the Board accept the Tax Supervisor's recommendation relative to the Duke University properties. Commissioner Pinney seconded the motion. Discussion ensued concerning one of the rock quarries located on the Duke property. Mr. Laws stated that this was a technical matter as to whether the rock quarry provided any profitable income to the University. Commissioners Gustaveson and Pinney agreed to withdraw their motion. Further discussion ensued. Upon motion of Commissioner Gustaveson, seconded by Cammissioner Pinney, it was moved and adopted that the Board overrule the recommenda- tians of the Tax Supervisor on the properties identified as (Cheeks Tawn- ship - Tax Map 46, Parcel 3A); (Eno Township - Tax Map 27, Parcel 21); (Hillsborough Township - Tax Map 49, Block C, Parcel 1); (Hillsborough Township - Tax Map 32, Block C, Lot 7) that amounts to 587 acres with the exception of 159 acres that has been conceded by Duke University. Chairman Garrett called for a vote. Commissioners Gustaveson, Pinney, and Walker voted aye. Commissioner Garrett voted nay: -- Chairman Garrett declared the motion passed. The next item of business was a meeting with the Planning Department and the Planning Board. Irvin Dobson, Planning Director; and Chris Edwards, Assistant Planning Director were present, however, no members of the Planning Board were present. Chairman Garrett inquired of the Board of Commissioners to see if the Board would agree to have the minutes of the June 18th meeting read and approved. 20 The Board agreed. Upon motion of Commissioner Gustaveson, seconded by Commissioner Whitted, it was moved and adopted that the Board place on the Agenda the reading of the June 1$ minutes. Upon motion of Commissioner Pinney, seconded by Commissioner Gustaveson, it was moved and adopted that the minutes of June 1$ be approved. There being no further business to come before the Board, the meeting was adjourned. Flora R. Garrett, Chairman Betty June Hayes, Clerk ORANGE COUNTY BOARD OF COD4MISSIONERS August 4, 1975 The Orange County Board of Commissioners met on Monday, August 4, 1975, at 10:00 o'clock a.m., in the Commissioners' Room of the Court- house in Hillsborough, N. C. Members present were: Commissioners Flora Garrett, ,Jan Pinney, Norman TValker and Richard E. Whitted. Members absent: Norman Gustaveson. Other present were S. M. Gattis, County Administrator, Neal ?;vans, Fiscal Officer; A. B. Coleman, Jr., and Steve Bernholz, County Attorneys; and Betty June Hayes, Clerk to the Board. Chairman Garrett stated that the Board needed to approve the Minutes of the June and July meetings. The Minutes of June 2, 1975, were reviewed. Upon motion of Commissioner Pinney, seconded by Commissioner [Vhitted, the Minutes of June 2, 1975, were approved. The Minutes of June 3, 1975, were reviewed. Upon motion of Commissioner Walker, seconded by Commissioner TVhitted, the Minutes of June 3, 1975, were approved. The Minutes of June 5, 1975, were reviewed. Upon motion of Commissioner Pinney, seconded by Commissioner Tahitted, the Minutes of June 5, 1975, were approved. The Minutes of June 10, 1975, were reviewed. Upon motion of Commissioner Pinney, seconded by Commissioner Walker, the Minutes of June 10, 1975, were approved. The Minutes of June 12, 1975, were reviewed. Upon motion of Commissioner Pinney, seconded by Commissioner Wl--itted, the Minutes of June 12, 1975, were approved. The Minutes of June 13, 1975, were reviewed. Upon motion of Commissioner Pinney, seconded by Commissioner Whitted, the Minutes of June 13, 1975, were approved.