1979-03-19 RM ExhibitTH E U NIV ERSI7Y OF NORTH CA ROLINA AT CHAPEL HI!_L 275 1 4
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16~e~j7ora~zc~u~n
Senator Schwartz
TO:
Joe Ferrer
FROM:
_ Plarch 15, 1979
DAT'~
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I prepared the, attached bill fer you after consulting Larry Powell and Doug
Holbrook.
As you may recall, G.B. 105-275(1) was amended in the 1978 session to increase
the time of storage of goods held for export from 12 months to 48 months. I am'
informed that this change was made at the behest of tobacco exporters. For this
reason, it seems to me highly unlikely that a bill tightening this section would
be passed unless it did not affect tobacco exporters. Thus, the draft bill
manes no than e in the exempt status of "cotton, tobacco, and other faun products"
held for export.
The bill does considerably narrow the exemption of tangible personal property
other than cotton, tobacco and other farm products held for export. In a nutshell,
such property would be exempt if held for no more than six months as of the end of
the taxpayer's fiscal year and if it is actually exported on or before July 1 of the
tax year. '
The bill also narrows the exemption for imported property by.requiring that i_t
be temporarily stored on the premises of the North Carolina Ports Authority and that
such storage cannot be for longer than 90 days.
Finally, the bill completely repeals the exemption for recycling equipment.
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A BILL TO BE ENTITLED
AN ACT TO Ar1END THE riACHINERY ACT ~JITH RESPECT TO CERTAIPd PROPERTY CLASSIFIED
AND E~iCLUDED FROi1 THE TAX BASE .
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-275(1) is rewritten to read as follows:
"(1) a. Cotton, tobacco, and other farm products held or stored for ship-
ment to any foreign country, except any such products that have
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been so stored for more than 48 months on the date as of which
property is listed for taxation. Such property shall be listed
(by quantity only, and with a statement that it is being held
for export) in the county in which it is located on the tax
listing date, but shall not be assessed or .taxed. On the next
tax listing date, any such property which has not been exported
shall be listed, assessed and taxed in the same manner as other
taxable property.
b. Tangible personal property other than cotton, tobacco, and other
farm products held or stored for shipment to any foreign country,
except any such property that has been so stored for more than
six months on the date as of which property is listed for taxa-
lion. Such property shall be listed for taxation in the manner
provided for personal property generally, but shall not be
assessed or taxed if it is actually exported on or before the
beginning of the fiscal year,for,which the tax is levied, In
addition to the application procedures provided by G.S. 105-282.1,
an owner claiming the benefit of this subparagraph shall provide
the tax supervisor with copies of the bills of lading which s
establish that the property has been exported within the time
prescribed herein.
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c. The purpose of this classification is to encourage the develop-
ment of the ports of North Carolina.
Sec. 2. G.S. 105-275(2) is recaritten to read as follows:
"(2) Tangible personal property that has been imported from a foreign
country through a North Carolina seaport terminal and which is being. '
n a~temporarily stored on the premises of the North Carolina Pots
Authority while awaiting further shipment--for the first 90 days
of such storage. (The purpose of this classification is to encour-
age the development of the ports of North Carolina.)
Sec. 3. G.S. 105-275(8)b. is repealed,
Sec. 4. This Act shall become effective on January 1, 1980.
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f~T~;"`E 0~' NORTH CAh:OLP11A
~~!'IIiV'?~Y OF NEFd HANO'v'ER.
;:;J' THE MA~1'TER 0~' CLOSING
Oi~ r!JBLIC (ROAD, PASSAGEWAY
OR EASE,'~:NT }
~; ~ r,
BEFCP~E THE BOARD OF COUNTY ? (' S ~ ~ ~~
COPrIIYiISS IONFRS ~'~~~ -
ORDER
It appearing to the Board of County Commmissioners of New H.enovEr County that
a resolution of intent to close t~-.at portion of Peachtree"`Avenue in. Winter Park
Gaz•dens, Harnett Township of New Hanover County, North Carolina, running from the
south~restern corner of Town Lot 6 to MacMillan Avenue for a distance.of 3396,0 Teets.
was adcpted on the ~~' day of " y 2•19-~~.~.,--, and
it further appearing that said resolution called for a pub7_ic hearing to be held
on the ~~,~~ day of // ,rl G~,~c/ 19~ , at which tiLje all persons
would be heard on the question of whether or not the closing would. lie detrixcenta.~:
to the public interest, or the property rights of any individual, and it further
appearing that notice of said hearing was published in the Wi].mirigfon Star Mews
Newspaper in accordance with General Statutes 153A~241, and that all persons were
o- ~ ~-S'+ n° ~ -~~' i~,..,, ~ ti~ i ~i'~ eii::iia b •.v»~~ F'~ ~~:."v:_....r~s:~,ue-ii *.riT "ie~'::
h a.1 .t vnv a'Z ~l1ZJ ullin L1 Ci alCii...,r vl flii .,. - .-
public interest, or the property rights of any individual, and. tI-ie County
Commissioners are of the opinion that said public road in the County of New Hanover
should be closed and removed from dedication and the closing of same is in the
public interest, the legal description of said street being as fol]-ows~
BEGIl~12dING at a point in the northern line of Peachtree
Avenue at the southwestern corner of Town Lot 6 of
Winter Park Gardens; running thence from said Beginning
with said northern line eastward 396.0 feet to a point
in the western line of MacMillan Street; thence with said
western line southward 33.00 feet to the southern line of
Peachtree Avenue; thence with said southern Line west~:~axd
396.0 feet to a point in the southern extension of tl~e
western line of said Lot 6 of Winter Park Gardens; thence
with said extension northward 33>0 feet to the point of
BEG IIvPd IIdG . .
NOW, THEREFORE, IT IS ORDF,RED AND DECREED that the above described road be
and the same is hereby closed and removed frog dedication. It is f1u•ther ORD:.~RED
that a copy of this order be filed in the Office of the Register of Deeds of New
hanover County, North Carolina.
This 'the ~ y~ `` day of _____,_ , 197
Chairman of 'the Board of New Hanover
County Commissioners
R
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Coun y Clerk ~', J
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STATE OF NORTH CAROLIhTA
COUN'1'Y OF NEW HANOVER O
I, GZ'Zti~~ ~ .~/c,~~,,~-?~-- , a Notary Public in and for. the
State and County aforesaid, do : ereby certify that (e,~,P~ ~~,~,~,~~~~ personally
:a~;peared before me, and who being duly sworn, says tha ,~~_p knows the common seal
a.f the County of New Hanover and is acquainted with /~~e ~iC'. lU!~.~~('~, ,,;,~ ,who
is Chairman of the Board of New Hanover County Commissioners, and that ~,,~~~ A
the said ,c,.e~ ~'..~p~. ,«~ is ,Clerk of the Board of New Hanover Cour~t~r
. Commissioners, and saw the said ~' ~~ ,~ :~ :,:~ ,, Chairman of tYie Board of
New Hanover County Commissioners, sign the foregoing instrument, and saw the said
common seal of said New Hanover County affixed to said instrument by said Chairman.s.
anc~ that ~`~ the said ~~~. ~~ l: ,Clerk as aforesaid, signed
_-~L-~-~~ name in attestation of the cue execution of said instrument in the presence
of said Chairman of the County of New Hanovero
WTTNESS my hand and notarial seal this the ~~ day of
riy Conmzission Expires:
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Notary Public .
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NEW HANOVER COUNTY AIRPORT ~
ROUTE 6, BOX 49 `OVN7Y RI{jpO?
WILMINGTON, NORTH CAROLINA 28405, o`Q:~``P~~~..~-"`~SS~~9fcp
Commissioners Telephone (919} 763-1671 ~ =-
t:,
LE':OX G. CODPER, Chairman ~ - ~ ~ ~, o
GEORG°_ c. KIDD'cR, Vice•Lhairman
AUDI=,cY :`!. FEEySTRA, Secretary ~ qo .~ a~
Y.D'.7An'D L. ARA;ISTEAD, JR., M.D. ~ t ~ ~dt CPE7'ti"•
P:,UL E. GREGORY ~ ~ ~ ~ ~. '~~TH CA~~`'`~~
V:. ED SA'J'JELS _
1 R:.tFDRD G. TRASK, JR. RUDOLPH C. SHACKELFDRD, JR., A.A.E.
I - ~ ..,.. ~ ... Airport l'danager ..
r.~ E r,'s o R A ~vTD U r,~ -
TO New Hanover County Airport Commission.
FRO~d .Committee on Airline Negotiations
. DATE . ~ I!4arch 12 , 1979
SUBJECT . Renegotiated Airline Rentals and La.n.di.ng Fees
The Committee on Airline Negotiations has met on. several occasions
with Piedmont Airline's. representatives and the f.ol7.owa.ng fee
schedule has been agreed to by both the Committee, the Airport
:.ianager and Piedmont Airlines representatives.
OLD RATE NEST' RATE -
# SQ RENT PER j40NTHL'Y' RENT PER A40NT:~LY
DESCRIPTIOTd 'FEET SQ FT/YR RENTAL SQ FT/YR RENTAL
Sta. T'Igr. Ofs. , • .
Chief Pilot Ofs, ~ .
Cre~=a Lounge 933 5.30 412.08 6.85 - 532.59
Ticket Counter, ~ ~ ~~
Ticket Ops, &.
Flight Ops 720 5.30 318.00 6.85 411.00
Regional ~:
Sales lig-rs.
Offices 240 5.30 106.00 6.85 ~ ~. "].37.00
Chief Fli. ~.
Attendant &
Avionic Chief ~ _
Offices 600 5.30 265.00 6.85 342.50
Baggage Ops.
Area 480 4.00 160.00 5.20 208.00
Holding Room 1,500 3.50 437.50 4.00 500.00
;uel Farm 9,922 NO CHANGE 100.00 NO CHANGE 100.00
EAU=TH`NT>~AL EfELD MEMBER: AAAE o SANiA
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D1E1i0RANDUI.1
\Te~;~ Hanover County Airport Commission _
:l'iarch 12 , 1979
Page 2
OLD RATE NE~ti' RATE ~ ,;
,~` SQ RE\TT PER A1ONTHLX RENT PER MONTHLY ~ -
DESCRI~TION FEET SQ FT/YR RENTAL SQ FT/YR RENTAL
Hangar ~: 1laint ..
Area 25,840 238.50 325.00
Baggage Ops.. ~ - -
Covered Area 800 1.25 83.33 1.60 7.06.67
Baggage Claim
Covered Area 650 1.25 67.71 1.60 86.67
~1 Piedmont to accept electrical uti lity re sj?on.sibi7_ity retro-
active to October 1, 1978 •
Landing fees effective October 1, 1978:
1. October 1, 1978-September 30, 7.979 18~ per one thousand lbs. -
actual landing weight.-
2. October 1, 1979-September 30, 1980 ~ 19~ per one ,thousand lbs.
actual landing weight. •
3.. October 1, 1980-September 30, 1981 19~ per on.e thousand lbs..
actual landing weight. .
The Corry ittee respectfully submits these - rent a7. rates anal. landing
fees nor consideration and recommends the Airport Commission adopt
the renegotiated rates as stated.
Georbe E: Eidder, Vice-Chairman
Audrey ~`l. Feenstra, Secretary
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~>anobej•
LARRY J. POWELL ~,~•
Tax Administrator I
763-0991 I,,
RAYMOND E. BLAKE, JR. \
Appraisal Supervisor
763-2462
~ -_ --
320 CHESTNUT STREET
~tl~nittgtott, ~. c~. 28401
NEW HANOVER COUNTY TAX COLLECTIONS
COLLECTIONS THRU FEBRUARY 28, 1979
1978
Charged Per Scroll
Discoveries Added
Less Abatements
Total Taxes Due New Hanover County
Total Collected
Outstanding Balance
Percentage Collected
Back Taxes
Real Estate Taxes
Less Abatements
Total Collections to Date
Outstanding Balance
Percentage Collected
Personal Property Taxes
Less Abatements
Total Collections to Date
Outstanding Balance
Percentage Collected
$11,681,843.69
1,820,360.50
$13,502,204.19
- 41,910.76
$13,460,293.43
-12,776,919.26
$ 683,374.17,
94.92%
$ 409,753.20
- 5,354.49
- 154,746.30
$ 249,652.41
38.26%
$ 415,166.59
- 25,715.33
- 43,983.40
$ 345,467.86
11.29%
CHERYL R.ROBERTS
Listing Supervisor
763-8439
JANIE B. STRAUGHN
Collector of Revenue
763-7385
1977
$11,092,525.59
1,781,668.62
$12,874,194.21
- 32,892.18
$12,841,302.03
-12,140,173.14
$ 701,128.89
94.5%
$ 467,381.79
- 1,809.07
- 190,285.36
$ 275,287.36
40.9%
$ 361,133.31
- 12,774.40
- 40,144.33
$ 308,214.58
11.5%
Total money processed through Collection Office for New Hanover County,
City of Wilmington, Town of Carolina Beach, Town. of Kure Beach, and
Town of Wrightsville Beach to date $19,657,998.99.
This report is for the fiscal year beginning July'~l, 1978.
'Respectfully submitted,
Janie B. Straughn
ii'~ Collector of Revenue
JBS / p j r ~t~~' MEMBER
===~ INTERNATIONAL ASSOCIATION OF ASSESSING OFFICERS
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MEMORANDUM
T0: Mr. Dan W. Eller
County Manager
FROM: Larry J. Powell ~~~~
Tax Administrator
' SUBJ: Abatements and Refunds
March 14, 1979
Request the following taxes be released as the taxpayers
reported incorrect or incomplete information at the time of listing:
1. James Allen $41.38
2. Bonita Avant 87.31
3. Mildred Beeker 28.62
4. Raymond Best 71.01
5. J. Holmes Davis, Jr. 21..96
6. Christine Fales 7.37
7. Mary Hallett 19.13
8. Broadus Hill 2.75
9. Donald Hughes 43.31
10. Richard Jackson 23.45
11. David Johnson 44.78 (1975-1977)
12. Maurice Kelly 13.64
13. Thomas Maquire 20.97
14. Kenneth McDonald 8.95
15. McLamb Drywall Co. 27.07
16. Odom McLellard 22..79 (Refund $20.72)
17. Lottie Monford 18.39
18. David Patton 24.42 (Refund)
19. Seaside Investment Co. 23.84 (Refund)
20. S. L. Shackleford 126.85
21. Mary Spencer ~ 4.07
22. James Stokes 24.01
23. Mohammad Tehranchi 44.55
24. J. L. Tysinger 2.71
25. Willie Wilson 17.87
Request the following taxes be released as the personal
property is not located within the city or town limits:
1. Barbara Brown $33.88
2. Burris Trask Const. Co. 19.92
3. Dennis Corbett 35.49
4. Richard Cromwell 13.34
5. Elizabeth Guthrie 17.40
6. Minnie Ingraham 11.44
` 7.
. Ed Johnson 1.07
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Mr. Eller
Page 2
March 14, 1979
8. Virgil Lockamy
9. .Thomas Powell
10. Ed Watson
$ 2.13
1.07
70.24 (1977)
Request the following taxes be released as these are
clerical errors in pricing vehicles, misfiguring the ten percent
factor, incoding incorrect information, incorrect penalty, or not
allowing the Senior Citizens' exclusion, etc.
1. Bass Oil Co., Inc. _$25.20
2. Dollie Bonney etal 32.40 (Refund)
3. Clarence Davis 128.25 (Refund)
4. Charles Flynn 15.39
5. Vivian Gideon 113.20
6. Cecil Haertell 8.12
7. Bond Jackson 12.28
8. H. N. Kentrolis 55.50
9. Benjamin Lane 8.65 (Refund)
10. Leroy Simmons 1.99
11. George Fisher 133.33
Request the following taxes be released as they are
double charged:
1. Elizabeth Adams $22.17
2. H. L. Armistead 670.85
3. A.. J. Bass 127.68
4. Bell Florist. 23.36
5. Bill Bishop 45.55
6. Alex Bordeaux 271.55
7. William Bordeaux 49.38
8. Margaret Boykin .81
9. William Boykin 14.05
10. Shepard Broadfoot 23.22
11. Jane Brown 1.22
12. Robert Brown 13.84
13. Patricia Butler 65.37
14. Gilbert Chadwick 88.88
15. Crystal Apt., Inc. 59.22
16. Michael Dann 28.22
17. John Davis 125.25
18. Hazel Denning 22.97
19. Peggy Done .81
20. Adolph Dudley 87.00
21. Mary .Edens 34.80
22. John Edwards 36.63
23. Lillie English 3.26
24. Margaret Garris 25.87
25. Barbara Grady 1.71
(Refund $1.26)
(1976-1978)
(Refund )
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Mr. Eller
Page 3
March 14, 1979
26. Brenda Harriss
27. George Harriss
28. Jimmy Jackson
29. Darnell Kelly
30. James Lane
31. Phillip Lawton
32. Arthur Madelay
33. Robert May
34. Anthony Mazur
35. .Samuel McKoy
36. Hrs. W. C. Moore
37. Merle Murray
38. Cottle Norwood
39. Mary Porter
40. Daughtridge Reynolds
41. Murial Smith
42. R. J. Smith
43. Arthur Smithnick
44. Donald Stokley
45. Joseph O. Taylor, Jr.
46. Bruce Thomas
47. Robert Thomas
48. Union Oil Co.
49. Eleanor Waddell
50. Alexie Wade etal
51. M. D. Walker
52. Betty Watkins
53. Sandra West
54. Susan White
55. Marshall Willetts
56. Mary Wilson
57. Henry Woodcock
58. Margaret Woods
$42.54
43.76
60.71
5.69
16.37
50.79
56.26
220.69
53.14
454.01
32.72
45.79
24.63
26.66
26.26
164.59
.95
45.52
108.97
128.21
54.95
31.55
54.30
61,14
80.86
1.88
34.80
7.13
41,86
21.16
26.46
1.79
80.88
(1975-1977)
(1975)
(Refund $1.92)
Request these items be placed on the agenda for the
County Commissioners' meeting on March 19, 1979.
LJP/pjr
cc: Mr. Fox
Mrsi~ Rusmisell