1966-06-06 Board of E&R~~~,
Minutes of the Meeting June 6, 1966 Continued- ___ ....
~ ABATEMENT - PENALTIES AND Itvtr,~cnST ~
The Tax Supervisor has consulted with the Attorney who advises that it is
legal for the Commissioners to make adjustments in tax matters and, therefore, he recom-
' mends that in keeping with past policy these taxpayers be relieved of the penalties and
I interest. Mr. Hall offered a motion that the recommendation of the Tax Supervisor be
~ approved. It was seconded by Mr. Braak and when the ballot was taken, Messrs. Braak
and Hall voted for the motion and Messrs. Hooper and Uavghan voted against the motion.
'I The Chairman declared it failed and instructed the Executive Secretary to bring it up at
the next meeting.
REPORTS -
The following reports were reviewed by the Board and ordered fi~led for future
information:
1- Grand Jury Report for the month of May.
2- U.S.O. Club Report for April.
3- Wilmington Public Library Report for N~y.
ADJOURNMENT - ~
Upon motion of Mr. Vaughan, seconded by Mr. Hall, the Board voted to ad,journ
the meeting.
Board of Eaualization 8 Review
June 6, 1966 11:30 A. M.
RECONVENTION -
Pursuant to the recessed meet
on May 16th, the Chairman reconvened the
Dr. Jos. W. Hooper, Jr., Peter H. Braak,
Bowden was called away from the meeting.
sent for the meeting, as well as Raymond
APPROVAL OF THE MINUTES -
:' The minutes of the meeting of
of Mr. Braak, secondcd by Mr. Hall.
ing of the Board of Equalization and Review
Board with the following members present:
J. M. Hall, Jr. and M. H. Vaughan. Mr.
County Attorney L. Bradford Tillery was pre-
E. Blakc. Jr.,the.Assessing Officer.
May 16th were approved as written, upon motion
SPECIAL INVESTIGATION -
Mr. J. M. Hall, Jr. rcportcd that he had made a pcrsonal investigation to look
at the property of Mr. N. ~kH. Mintz on the corner of lOth and Fanning Streets, described
as being part of Lot 5 in Block 286. In his opinion, he could find no valid reason for
changing the valuation this year and recommended that the report of the Tax Supervisor
be sustained and no changes made. This recommendation was approved by unanimous concensus
of the Board.,
No changes recommended for the following:
Henry ~. Harbers, Part of Lot
~~ n n n n
" " " Part of Lot
n ri u n n n
Heirs of Rosa Harbers Wessell
u n n n
in Block
n
in Block
n
Part of
Part of
338
n
272
n
Lot
Lot
at
at
at
at
s 2
1,
1208 N. 7th St.
1210 N. 7th St.
1106 Woods Alley
110t{ Woods Allty
8 4, Block 338
slock 326
The following change was recommended:
Leslie N. Boney, Jr. Part of Lot 60, Tracts 1 and 2 at 2615 Parmele Drive
After the Tax Supervisor and Assessor had made a personal inspection of the house, they
found some evidence which indicated ,justification for a 5% basic depreciation for cracks
in the wall which were not evident at the originai inspection. Mr. Boney appeared be-
fore the Board and explained that the original valuation was arrived at before the house
was actually complete in 1964 and asked that some consideration be given to the valuation
at this time. He pointed out that because of the imcompleteness of the definite appraisal
for the 1965 tax year, he had incurred a 2~% penalty on taxes which he did not feel were
~,justified under the circumstances. It was the feeling of the Board that since the com-
plainant had had the use of the money during that period and probably realized more than
2~%, they did not feel inclined to justify the waiving of the interest but upon motion of
jMr. Hall, seconded by Mr. Vaughan, the Board agr~ed to approve the 5% basic depreciation
against the valuation.
ADJOURNMENT -
There being no further business, the Board unanimously ad~journed, upon motion
lof Mr. Hall, seconded by Mr. Braak. '
~
W. G. Houck, Tax Supervisor
I