HomeMy WebLinkAboutAgenda - 06-29-1979 I
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A G E N D A
ORANGE COUNTY BOARD OF COMMISSIONERS
JUNE 29, 1979
COMMISSIONERS ROOM, ORANGE COUNTY COURTHOUSE
HILLSBOROUGH, NORTH CAROLINA
5:00 P.M.
1. An executive session to discuss a personnel matter.
2. Continued deliberation on the County's 1979-80 budget.
3. The Board of Commissioners will recess and reconvene as the Board of
Equalization and Review.
A G E N D A
ORANGE COU' fY BOARD OF EQUALIZATION AND REVIEW
JUNE 29, 1979
COMMISSIONERS ROOM, ORANGE COUNTY COURTHOUSE
HILLSBOROUGH, NORTH CAROLINA
6:30 PX
1. Consideration of release of property tax of property owned by the
Unive sity of North Carolina.
2. The Bard of Equalization and Review for 1979 tax adjourns.
00552 �9
COLEMAN.BP-RNHDLZ AND DICKERSON
ATTORNEYS AT LAW
CHURTON STREET
ALONZO It COLEI.IAN.Jit HILLS BOROUGH NORTH C:AIICI.INA 27±TA CHAPF,L,HILL.OFFICE
STEVEN A.BERNHOL2 919 7312196 SUITE 20,FRANKLIN BUILDIVC
ROGER II,BEIINHOLZ 414 442 H,101 137 EAST FRANKLIN STREET
Do-4ALD Pi DICKERSON CHAPEL HILL,NOPTI!CAROLINA 27514
CEOFrAEY E.GLEUHII,E "
,Tune 26, 1979 91991 's1
DOUGLAS HARGRAVE
MARTEN) BERNHOLZ
PATRIGIA STANPOAD HuN'r LtGAL C:1 INICS
{7{C-—] ADNIINISTRATIVE OFFICE
BUNNER D SAWYER 13E EAST RUS@11.AKY STREET
(140:-1972) CHAPEL HILL NORTH CAROLINA 27514
w)929 0394
MEMORANDUM
TO: Orange County Board of Commissioners
FROM: Geoffrey E. Gledhill
Re: Computer System Discovered For Tax Purposes
Pursuant to G.S, §105-312
I have enclosed the documentation in my file on
a computer system physically located at The University
of North Carolina and used by the University for its
public purposes. The system was "discovered" fox
property tax purposes by the Orange County lax
Supervisor based on information available to him which
indicated the property was owned by Honeywell Information
Systems. Subsequent to discovery, this property was
added to the tax levy and charged to the tar, collector.
A tax bill was forwarded to Honeywell for payment. The
enclosed information documents the events thereafter.
I have researched the question of ownership and
carefully reviewed the information- supplied to us by
Honeywell. It is my opinion, based on this review that
the North Carolina courts would conclude that this
property is owned by The University of North Carolina and
therefore is exempt from Orange County property taxes_
It is my recommendation that the Board of Commissioners
"release" this tax claim as provided in G.S. 5105-381.
Property owned by The University and used by the
Univeristy for its public purpose is exempt from County
property taxes. T'he.County's tax claim on this property
is therefore, in my opinion, illegal. If the Bo,=-rd so
decides, a valid defense to the tax claim has been pre-
sented and the Board is required to release the claim.
The documentation enclosed should be treated as
'!a written statement of defense to payment of the tax
imposed and a request for release of the tax" - xequired
by G.S. 9105--381 (a) (2) , A copy of this statement and
request for release should be filed with the Clerk as
part of the Board's minutes. The Board's action on
the request for release should also be recorded in
the minutes. If you release the tax, the tax
collector will automatically be credited with the
amount released in his annual settlement,
1 GEGjac
Enclosures
cc: Mr. William T. Law
i Orange County Tax Supervisor
k
Mr. John T. Horner
Orange County Tax Collector
o u 3 3 ty
ORANGE COUNTY, N. C.
1979-80 BUDGET ORDINANCE
Be it ordained by the Board of Commissioners of Orange County, NC,in regular session assen ed:
Section I: The following amounts are hereby appropriated for the operation of County govern-
ment and its activities for the fiscal year beginning July 1, 1979 and ending
.tune 30, 1980, according to the following summary and schedules.
FUND
ESTIMATED INTERFUND BALANCE
FUND REVENUE TRANSFERS APPROPRIATED APPROPRATION
General 12,498,324 459,500 839,933 13,797,757
Debt Service 0 829,250 81,750 911,000
Utility 52,891 0 1,609 54,500
Court Facility 31,000 0 3,000 34,000
Revaluation 6,000 42,800 151,561 200,361
Housing Authority 600,000 0 0 600,000
Revenue Sharing 403,646 0 1,354 405,000
Special Districts
Cedar Grove Fire 30,269 531 30,800
Chapel Hill Fire 3,200 0 3,200
Efland Fire 28,810 6,798 35,608
Eno Fire 27,011 1,730 28,741
Little River Fire 17,927 26,211 44,138
New Hope Fire 29,452 4,828 34,280
Orange Fire 24,217 1,142 25,359
Orange Grove Fire 22,870 1,543 24,413
South Orange 29,000 0 29,000 .
Dogwood Sanitary 5,950 790 6,740
Chapel Hill School 1,438,554 0 1,438,554
jSection II: That fur said fiscal year there is hereby appropriated out of the Funds below
the following line items:
FUND PERSONNEL. OPERATIONS CAPITAL TOTAL
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General
Community Maintenance
County Commission 39,981 39,400 400 79,781
Courts 2,000 13,675 4,300 19,975
i Elections 68,711 10,650 500 79,861
Register of Deeds 117,145 32,781 5,310 155,236
Soil & Water Conservation 22,746 1,530 0 24,276
Total Community Maintenance 250,583 98,036 10,510 359,129
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3 General Administration
Administration 107,233 7,150 300 114,683
Personnel 20,637 4,221 2,500 27,358
Finance 115,394 12,550 3,250 131,194
Purchasing 11,079 3,022 1,650 15,751
Revenues 81,613 30,600 Soo 113,013
F - 0
PERSONNEL OPERATIONS CAPITAL TOTAL
Tax supervisor
Listing 118,429 38,700 680 157,809
Mapping 28,434 3,000 0 31,434
Appraising 54,764 12,500 200 67,464
Total Tax Supervisor 201,627 54,200 880 256,707
Data Processing 83,354 42,727 42,312 168,393
Date Processing Contra (54,412) (54,412)
PI an ping
Comprehensive Planning ' 145,352 18,295 1,245 164,292
Sedimentation & Erosion 30,540 3,165 50 33,755
Road-naming 2,000 3,000 13,250 18,2.50
Total Planning 177,892 24,460 14,545 216,897
Energy 16,514 2,000 120 18,634
Transportation 15,367 1,310 16,677
Central Services 179,900 179,900
Total General Administration 830,710 307,728 66,357 1,204,795
Human Services
Social Services
Administration 109,525 51,037 1,892 162,454
Children's Services 247,904 3,050 0 250,954
Day Care 55,454 197,530 252,984
Foster Care 18,813 124,575 143,388
Adoptions 19,154 19,354
Adult Services 287,440 18,500 358,£9369
WIN 58,869
Food Stamps 98,881 12,025 2,225 113,131
Supportive Services 56,253 500 56,753
SAA 3,021 49,680 52,701
AFDC 76,703 153,484 230,187
Medicaid 89,799 184,656 274,455
Aid to Blind 2,533 2,533
General Assistance 20,000 20,000
Total Social Services 1,121,816 817,570 4,117 1,943,503
Support Enforcement 32,098 3,230 0 35,328
Veteran Services 16,172 600 0 16,772
Mental Health 0 235,585 D 235,585
Health
Administration 76,200 5,154 1,039 82,393
Maternal & Child 75,446 6,815 180 82,441
Area Nursing 29,806 3,310 95 33,211
Chronic Disease 36,946 3,980 120 41,046
Family Planning 94,750 19,720 120 114,590
Environmental Health 120,494 11,558 75 132,127
School Health 54,743 3,954 0 58,697
Dental Health 10,694 395 0 11,089
Tuberculosis Control 6,682 4,290 0 10,972
Vital Records 4,404 645 0 51049
Venereal Disease 2,968 520 0 3,488
Health Educator 5,755 1,600 200 7,444
Infant Tracking 17,266 2,172 750 20,188
Well plater Protection 14,645 2,485 350 17,480
Food Service Education 12,889 7,352 350 20,591
Total Health 563,688 73,950 3,279 640,917
Agricultural Extension
General 19,350 9,804 1,095 30,249
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r PERSONNEL OPERATIONS CAPITAL TOTAL
Agriculture 15,148 354 15,502
Home Economics 21,540 354 21,894
4H & Youth 27,832 353 175 28,360
Total Agriculture 83,870 10,865 1,270 96,005
Recreation
Administration 43,707 9,643 1,540 54,890
Cultural Arts 19,281 20,092 39,373
Athletics 23,015 23,520 5,000 51,535
General Programs 47,109 8,024 55,133
Special Populations 23,877 3,416 27,293
Municipal Support 80,000 80,000
Total Recreation 156,989 144,695 6,540 308,224
Libraries
Chapel Hill 72,000 72,000
Orange 72,000 72,000
Total Libraries 144,000 144,000
Schools
Chapel Hill-Carrboro 2,351,800 253,559 2,605,359
Orange 2,280,960 303,024 2,583,984
Total Schools 4,632,760 556,583 5,189,343
Council on Women 11,300 475 11,775
Council on Aging 26,220 26,220
RSVP 10,824 10,824
Community Action 30,821 30,821
Nutrition 8,394 4,000 12,394
Museum 4,000 4,000
Historical Commission 3,OOp 3,000
Shelter Home 33,627 17,008 50,635
Total Human Services 2,008,260 6,174,822 576,264 8,759,346
Public Safety
Sheriff 638,622 30,000 28,000 696,622
Jail 10,354 16,100 500 26,954
Central Dispatch 193,697 48,500 1,000 243,197
Emergency Medical Service
South Orange '53,356 53,356
Orange 58,013 58,013
New Hope 26,175 26,175
Capital 12,500 12,500
Total Emergency Medical Sern 137,544 12,500 150,044
Animal Control 25,708 38,825 300 64,833
Forest Services 20,175 20,175
Medical Examiner 12,000 12,000
Civil Preparedness 5,796 1,515 0 7,311.
Total Public Safety 874,177 304,659 42,300 1,221,136
Public Works
Buildings & Grounds 131,808 180,650 10,000 322,458
Buildings & Rents 62,680 62,680
Motor Pool 30,086 80,450 2,500 11.3,036
Sanitation 60,689 44,350 2,450 107,489
Inspection 89,688 2,100 81500 100,288
Street Surfacing 60,000 60,000
Water & Sewer 15,350 15,350
Total Public Works 312,271 445,580 23,450 781,301
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PERSONNEL OPERATIONS CAPITAL TOTAL
Transfers to Other Funds
Debt Service 829,250 829,250
Revaluation 42,800 42,800
Capital Projects 500,000 500,000
Total Transfers 1,372,050 1,372,050
Continguncies ' 100,000 100,013
Total General Fund 4,276,001 8,802,875 718,881 13,797,757
Debt Service
Principle 472,000 472,000
Interest 436,935 436,935
Service Charges 2,065 2,065
Total Debt Service 911,000 911,000
Utility
Tran.fer to General Fund 54,500 54,500
Total Utility 54,500 54,500
Court Facility
Payments to General Fund 34,000 34,000
Total Court Facility 34,000 34,000
Revaluation
Co;+cract Services 152,561 152,561
Equipment 47,800 47,800
Total Revaluation 200,361 200,361
Housing Authority
Contract Services 600,000 600,000
Total Housing Authority 600,000 600,000
Revenue Sharing
Transfer to General Fund 405,000 405,000
Total Revenue Sharing 405,000 405,000
Section III: It is estimated that the following Fund Revenues & Fund Balances will be
available during the fiscal year beginning July 1, 1979 and ending June 30,
1980 to meet the foregoing Fund Appropriations:
FUND RESOURCES AMOUNT
Gene raI
Taxes Property Tax-Current 7,532,100
Property Tax-Delinquent 150,000
Interest on Delinquent Tax 30,000
Late List. Penalties 15,000
Payments in lieu of Taxes 3,000
Animal Tax 38,000
Sales 'Tax 1,500,000
Total Taxes 9,268,100
License & Permits Privilege Licenses 9,000
Building Inspections 42,000
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FUND RESOURCES AMOUNT
Electrical Inspections 33,000
Plumbing Inspections 12,000
Total Licenses & Permits 96,000
Intergovernmental Intangible Tax 300,000
Beer & Win Tax 70,000
Criminal Justice 6,000
Planning Grant-Transportation 13,500
Veterans Service 1,000
Federal & State Aid to Social Services
Administration 768,925
Daycare-AFDC 154,060
Daycare-WIN 24,000
Boarding Home 41,850
Foster Care-AFDC 14,082
Foster Care-Special Needs 2,808
Family Planning 18,475
Chore Services 128,833
Support Enforcement 29,788
Human Resources Grant 32,355
State Aid to Health
General Aid 81,876
Maternal & Child Health 58,190
Chronic Disease 2,500
Family Planning 62,081
School Health 7,719
VD Fees ' 250
Migrant Inspections 1,750
Infant Tracking 20,188
Local
ABC System 500,000
Alcholic Rehabilitation 42,800
Municipal Governments( Tax Coil) 17,000
Total Intergovernmental 2,400,040
Charges for Current Services Register of Deeds 172,000
Officers Fees 23,500
Jail Fees 1,000
Telephone Charges 10,000
Election Charges 10,000
Recreation Fees-General 37,450
Health Fees
Well Water 17,480
Food Service . 20,591
Environmental 38,163
Social Service Charges 2,000
Dog Program Fees 1,000
Total Charges for Services 333,184
Interest on Investments 270,000
Other Revenue Sales Tax Refunds 12,000
Motor Fuel Refunds 5,600
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FUND RESOURCES AMOUNT
.Special Assessments 30,000
Rents 3,600
Resale 3,000
Fees-Court Facilities Fund 34,000
CETA Fees 30,000
Community Development Fees 500
Council on Aging Fees 300
AFDC IV-D R�tunds 12,000
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Total Other Revenue 131,000
Transfers from
Utility Fund 54,500
Revenue Sharing Fund 405,000
Total Transfers 459,500
Fund Balance 839,933
Total General Fund Resources 13,797,757
Debt Service Transfers from other Funds 911,000
Total Debt Service 911,000
Utility Town of Mebane 35,591
Town of Hillsborough 17,300
Fund Balance 1,609
Total Utility Resources 54,500
Court Facility Court Fees 31,000
Fund Balance 3,000
Total Court Facilities Resources 34,000
Revaluation Interest on Investments 6,000
Transfers from General Fund 42,800
Fund Balance 151,561
Total Revaluation 200,361
Housing Authority Federal Grants 600,000
Total Housing Authority Resources 600,000
Revenue Sharing Federal Revenue Sharing 405,000
Total Revenue Sharing Resources 405,000
Special Districts:
Current Delinquent Interest Fund -total
Tax Tax Balance Resources
Fire
Cedar Grove 29,547 622 100 531 30,800
Chapel Hill :3,150 50 0 0 3,200
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Current Delinquent Interest Fund Total
Tax Tax Balance Resources
Efland 27,720 590 500 6,798 35,608
Eno 26,348 563 100 1,730 28,741
Little River 17,467 360 100 26,211 44,138
New Hope 28,865 287 300 4,828 34,280
Orange 23,460 657 100 1,142 28,359
Orange Grove 21,715 1,055 100 1,543 24,413
South Orange 28,000 1,000 0 0 29,000
Dogwood Sanitary 5,720 30 ZOO 790 6,740
Chapel Hill School 1,407,954 30,600 0 0 1,438,554
Section IV: There is hereby levied for the fiscal year ending June 30, 1980, the following
rate of taxes on each ($100} assessed valuation of taxable property as'listed
as of January 1, 1979, for the purpose of raising the revenues from current
year's property tax County wide and within the special districts as set forth
in the foregoing estimates of revenues, and in order to finance the foregoing
appropriations:
General Funds
General Levy $ .90
Total County-wide rates .90
District Funds:
. Cedar Grove Fire District .12
Chapel Hill Fire District .10
Efland Fire District .04
Eno Fire District M
Little River Fire District .10
New Hope Fire District .08
Orange Fire District .04
Orange Grove Fire District .08
South Orange Fire District .10
Dogwood Acres Sanitary District .16
Chapel Hill School District .27
Section V: A license costing $4.00 shall be required for all dogs.
Section VI: In accordance with Section B of the Revenue Act (Article 2, Chapter 5, of the
North Carolina General Statutes) and any other section of the General Statutes
so permitting, there are hereby levied privilege license taxes in the maximum
amount permitted on all businesses, trades, occupations, or professions which
the County is entitled to tax. t
ADOPTED this the Thirtieth Day of June, 1979. .
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Commissioners Meeting
6/29-6/30/79
Gustaveson: Put an add on of $5,000 in the budget for O-P-C, which combined
with amount of what the contract would be with ACCESS would provide assurance to
O-P-C, Housing Authority and other organizations that require and need 24 hour
coverage and would back up O-P-C in case it did not work out.
I still have some question about the Hughes Grant and other grants. I would
like to suggest we have an add on of $5,000 designated to O-P-C as a base to
develop their own emergency 24 hour services in case these grants do not come
through. O-P-G has $8,700 plus in their budget already which is to be used
to contract with ACCESS or they can use this for additional funds for developing
their own 24 hour coverage.
Barnes: To insure O-P--C has stable emergency line service, I think we should
add $5,000 to the budget in addition to what they already have.
Whitted: We have two questions: Z) Will we provide some back up for O-P--C
on emergency service. and 2) Will we provide any funds in addition to O-P-C
funds to ACCESS?
Barnes: We can provide $5,000 to O-P-C Mental Health Board. When the Board
becomes satisfied with grant status, stabilization of ACCESS, etc. , then they
could report s ch to us and we could make an appropriation accordingly out of
the $5,000. I see no point in making two appropriations. If O-P-C does not
need this for heir own emergency services the money would be available for
some kind of help to ACCESS depending on what the O-P--C Board advises.
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Gustaueson: I would like the Mental Health Board to report back to this
Board.
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