1979-09-17 RM Exhibits~ ~'
,. ~~~~
DICKERSON
Task (Low Bid)
1.-1. X87,721.00
~,-2 765, 809.00
A-3 534,009.00
B 3,000.00
C 7,500.00
D 44,063.00
T, 9,437.00
'I'OTA.T~,
BI.D: 998,009.G0
BID SUMMARY SHEET
CENTRAL BUILDERS
(2nd)
628,463.50
800,599.25 J
1,125,554.25
4,800.00
8,750.00
64,552.50
11,870.00
1,215,526.75
L.R. ARMSTRONG
(3rd)
657,295.00
877_,084.50
1,206,683.00
,..,.~1;: 500.. 00
9,OOO.U0
53,696..00
1. J_,147.OU
1,285.026.OU
`~-:_>-_ -.::: liruited funds, alternate bid A-1 was selected by spo5-~sor foa~ G~~djit
~_~_:~_~ ~y. v,~;tior_. The following will be the basis of contract award:.
DICKERSON
Ta.s;c A~ ~ ~ $587, 721.00
B 3,000.00
C 7,500.00
D 44F063.00
E 9, 437 ..00
Cc~.~s`~ruction Total: $651(721..00 (en.t,ea° Line 7.1., p. 4)
~F
LARRY J. PO WELL
Tax Administrator
~a~
RAYMOND E. BLAKE, JR.
Appraisal Supervisor
320 Chestnut St.
~c~ Ano ber
~itntingtort, ~. ~. 28401
NEW HANOVER COUNTY TAX COLLECTIONS
COLLECTIONS THRU AUGUST 31, 1979
1979
Charged Per Scroll $12,337,244.77
Discoveries Added 145,863.90
$12,483,108.67
Less Abatements = .00
Total Taxes Due New Hanover Co. $12,483,108.67
Total Collected to Date - 99,103.35
Outstanding Balance $12,384,005.32
Percentage Collected .7g%
Back Taxes
Real Estate Taxes $ 409,308.06
Less Abatements - 127.09
Total Collected to Date - 44,057.26
Outstanding Balance $ 365,123.71
Percentage Collected 10.76%
Personal Property Taxes $ 450,640.20
Less Abatements - 890.77
Collections to Date - 8,525.41
Outstanding Balance $ 441,224.02
Percentage Collected 1.89%
MAE B. STUART
Listing Supervisor
JANIE B. STRAUGHN
Collector of Revenue
763-0991
1978
$11,681,843.69
138,865.33
$11,820,709.02
- 1,410:74
$11,819,298.28
- 52,521.89
$11,766,776.39
.44%
$ 409,753.20
- 202.59
- 28,194.10_
$ 381,356.51
6.88%
415,166.59
- 193.96
- 18,915.84
$ 396,056.79
4.56%
Total money processed through Collections Office for New Hanover County,
City of Wilmington, Carolina Beach, Kure Beach, and Wrightsville Beach
to date $213,461.12.
Respectfully submitted,
n
Janie B. Straugh
Collector of Revenue
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MEMORANDUM
September 12, 1979
T0: Mr. G. Felix Cooper
County Manager
FROM : Larry J . Powel l~~_J~
Tax Administrator-
SUBJ: Abatements and Refunds
In accordance with G.S. 105-277.1, the following individuals
qualify for the Senior Citizens' or Disability Exclusion; however,
they failed to file application during the regular listing period or
did not furnish enough information to enable us to determine their
eligibility until they had received their tax notices. Request the
following abatements be approved to allow these taxpayers the benefit
of the exclusion.
1. J. L. Allegood $125.75
2. Eartle Barnes ~ 126.75
3. Ruth Beacham 55.50
4. Mary Beck 126.75
5. L. E. Benton, Sr. 126.75
6. Onie Biggs 55.50
7. Annie Borders 139.43
8. Maggie Bradley etal 88.10
9. Elmon Brown 60.24
10. Harry Carter 8.11
11. Nancy Caudill 126.75
12. K. C. Clark 139.43
13. Addle Cobia 139.43
14. Marie Coley 139.43
15. Gertrude Daniels 126.75
16. T. C. Dann 126.75
17. Aggie Daughtry 126.75
18. Alma Davis 55.50
19. Retha Davis 121.20
20. Willie Davis 126.75
21. Margaret Emerson etal 94.50
22. Rachel Farrow 126.75
23. Levie Fuller 110.25
24. J. L. Gaffney, Sr. 156.12
25. Wm. W. Glisson 126.75
26. Robert Hales 55.50
27. James Hanchey 55.50
28. James Hardee 55.50
29. b4ary Hashagen 126.75
30. Scipio Hawkins 64.14
.>tiw
.~
,~
(And Penalty)
Mr. Cooper
Page 2
September 12, 1979
31. Olive Higgins $ 55.50
32. Nellie Hines 94.50
33. May Hobbs 126.75
34. Ira Hodges 55.50
35. Garfield Hollis 65..23
36. J. R. Hollis 55.50
37. Robert Hursey 27.04
38. Louise James 126.75
39. Paul Jarrell 208.30
40. Harlee Johnson 55.50
41. Lester Johnson 49.65
42. William Johnson 126.75
43. John Johnston 43.66
44. Dorsey Jones 75.04
45. Ninner Jones 100.90
46. Jane Jordan 55.50
47. Wilbur Jordan 55.50
48. Olia Joyner 117.96
49. Mary Judge 32.04
50. Mary Kannon 61..05
51. D. J. Karras 108.75
52. David Kelly 12.68
53. Isaac King 61.05
54. Ellsworth Knapp 126.75
55. Lester Knight 126.75
56. James Lucas 43.87
57. Estella Marshburn 57.80
58. Margaret Marshburn 55.50
59. B. Grady May 9.32
60. Jerry McGee 126.75
61. F. M. McGowan, Jr. 55.50
62. Fred 112ohr 55.50
63. Fred ll~oore 89.79
64. Hall Moore;etal 92.08
65. Marie Moore 139.43
66. Mary Moore 56.97
67. Charles Norris 126.75
68. Haywood Nixon 77.08
69. James Odum 126.75
70. Edith Pope 55.50
71. George Poulos 139.43
72. Thomas Price 84.41
73. Percy Rhodes etal 126.75
74. Merrel Richardson 35.41
75. Leroy Schnibben 126.75
76. Hrs. J. R. Shaw 14.94
77. Mrs. John Shepard 86.19
78. Nancy Simpson 126.75
79. Henry Slade 55.50
(And Clerical Error)
(And City Tax)
Mr. Cooper
Page 3
September 12, 1979
80. Elsie Smith $149.73
81. Mamie Smith 64.14
82. Jack Stepnicka 55.50
83. Ernest Walker 139.43
84. George Walker 61.05
85. Virginia Warlick 55.50
86. Mrs. W. Q. Welch 139.43
87. Alton Williams 139.43
88. Malinda Willians 126.75
(and penalty)
Request the following taxes be released as the taxpayers
reported incorrect or incomplete information at the time of listing.
1. George Brown $155.48
2. Steven Gause 73.96
3. Robert Long 17.95
4. Andrew McClanahan 2.59
5. Mary Moore 41.39
6. Grace Norris 126.75
7. Curtis Reese 24.98
8. Marguriete Ritter 68.Q4
9. Edith Worth 72.11
10. Paul Young 30.83
Request the following taxes be released as the personal
property is not located within the city or town limits.
1. Alta Coble $ 15.36
2. College Acres Amoco 223.57
3. Audrey Davis 26.02
4. Thelma Hughes 4.29 (1978 Refund)
5. Harold Jenkins 51.78
6. John Joyner 57.41
7. Milton Lewis 91.33
8. Cynthia Morgan 41.56'
9. Billy Singletary 67.21
Request the following taxes be abated as these charges
are due to clerical errors in addition, pricing vehicles, misfiguring
the ten per .cent factor, incorrectly charging penalty and incoding
incorrect information, etc.
1. James Bowman $ 15.44
2. Ennis Britt 42.16
3. Olisha Brown 8.27
4. Bernadine Butler 2.78
5. Natie Cagle 89.77
6. C. L. Canady 34.74
7. Charles Dasinger 3.38
8. Douglas E. Haas 18.59
9. Elbridge Hales 18.74
10. Robert Jones 9.70
11. Paul Juneau 61.82
12. George Kaufman 3,221.82
Mr. Cooper
Page 4
September 12, 1979
13. Norman Kinsey $ 20.36
14. Grace Lai Chirig Chung 34.60
15. James McLawhon 36.26
16. Clarence Roddy 43.87
17. A. D. Royal 63.57 (1975-79)
18. Laura Schorr 134.91
19. Kenneth Wall 80.48
20. Wayne Whitaker 13.97
' Request the following taxes be released as they are
double charged:
1. P. Thomas Canady $ 51.35
2. John W. Capps 280.83
3. Hazel Davis 33.37
4. D. Russell Foster Tr. 119.16 (1967-68 and 1970-74)
5. G. & F. Construction Inc. 15.70
6. Evander. Godwin 39.64
7. Carl Grose 76.03
8. H & H Dev. Co. 69.97
9. Raymond Hawke 22.56
10. Marguerite Jenkins 13.55
11. Edward Kittrell 20.88
12. Paul Marshburn 52.39
13. F. W. Moore .81 (Refund)
14. K. C. Sidbury etal 160.51 (1967-74)
The tax payers listed as items #1 through #7 request that
the listing penalty be released as they were ill or had illness in
their family during the listing period. Individuals listed in items
#8 through #16 certify that they mailed their listings in January and
they therefore request that the listing penalty be released. Taxpayers
listed in items #17 and #18 state that they did not receive listing
sheets and they therefore did not list in January. Taxpayers listed
in items #19 through #26 have various reasons for late listing; there-
fore I am attaching a copy of their letters which requested the release.
1. Elizabeth Adams $ 58.37
2. Elliott Hunter 48.68
3. Fahima Sidrak 21.43.
4. James Smith 20.98
5. James Tipton 40.56
6. John and Miriam Ward 398.54
7. F. J. Weiss 38.02
8. Marshall Allen 22.37
9. Bells Shoes, Inc. 91.08
10. Bridgers Trading Co. 401.07
Mr. Cooper
Page 5
September 12, 1979
11. Shelton Caulder
12. Homer Chesser
13. Robert Cree
14. Mary Jones
15. Michael Lanier
16. Odom McLelland
17. Anthony Sellers
18. Donnie Soles
X19. Ralph Goldstein
x-20. Greenfield Store
~`?~l . MacMillan Buick Co .
x/22. Miller Motte Business College
x/2,3. Newells Enterprise Inc.
4. R. &. M. Aeronauticle Club, Inc.
~2~5. Johnny Watkins
26. Leon Walker
$ 59.12
30.24
23.50
72.92
6.23
15.00
33.52
31.51
106.20
22.38
1,587.31
205.19
325.47
16.65
40.53
79.41
(1977 & 1978)
(1974-79)
(1977 & 78 Refund
$48.60 )
Request Greenlawn Memorial Park be refunded $1,024.29
for 1978 taxes and the 1979 tax bill be reduced by $1,012.31 due
to a valuation change.
Request these items be placed on the agenda for the
County Commissioners' meeting on September 17, 1979.
attachments
LJP/pjr
cc: Mrs. Alyce Rusmisell
Mr. James Fox
' r ~ i~`
_ ~~~
I" RA N Fs L I N L. BLOCK ~~ ~ °,~, ~ ~-:, J~1-~ J..-- . ~1~I/i%~'~'"
t;~rG ~
A7'rORVEY AT C..1~r' .~,~/ ,
2?F; i'!ziit;CEE`.~``~i ~>7'R.r~1T -' rojlsi;:~SI'_`dC%'I'Ci;.v. 1`+T. v. '?.L,.~:G i
` ~ "t'izc.rF ft~.~rL (9 i'37 763-~;4~3
n7arch 13 1~'7~ ~ ,, ~
_ ~(" r ~ ~
Mr. Larry Powell J~ '` ~~,f
New Hanover County Tax: Office ~ ~` ~
New Hano~.rer County. Administration Bldg.,, ~~~~~~ _,.p--~' ~--'~~'~ ~' ''
320 Chestnut Street ~ ._
Wilmington, N. C. 2401 ~ .
_,
..
- ~
Dear Larry: i
As we have previously discussed,. T represent Ralph, Go?.dste:i_n: ` i
who is now living in the State of Israelm Because he was out of the ~!
country at the time his taxes were supposed to have been fi1_ed, the-
filing was somewhat late. Because of this lateness, he was assessec~i
a penalty of $107.46 on his real property c~~hich is located at 317 WeUt
Renavah Circle, Wilmington, N. C. T would appreciate it if you could
. do whatever is possible to have him excused from this penalty'' as it
was impossible for him to perform these requirements on tirne~
If any additional information is needed, please do not
hesitate to let me know.
With kindest regards; T remain
- ~ Very truly yours,
Franklin L, Block
~Attorney.at Law,.
FLB:7g
s
bvIL2~1IlVGTOi~, NC 2$402
ous Rs~: RLE:}~F: js r.~~xr~: 2-?_I._..7a
suss~cr: Consumer Rarvic? Card, i~' ?3~~95104 ~.o.c~:
m e
To: Mra ~C, R. RO;3BY .
X09 Greenfield St
~, .. ~ LYT 3.1s:l.Zn~,tony 1Y t~ 28401 ~ .
1'n regard to your complaint of 2/20/79 concerning the.mis-handli.nQ of a large
flat r~ filed by Cherry, Bekaert & Holland, bearing their postal Mater date of
I-29-79 whic`n was not received by you until 2-I7-79, the folloT~ring ~~as bean
determined,
Znvestiation reveals an additional post:~ark by the Fayetteville Fost Office
of 2-fib-79 and a notation written on tha^ envelope "Belivered to wrong address"
indicating the possibility of mis-handling by the Postal Service, We have
not he en able to determine where this was nis-delivered tn, o,- wh,j it =..?as :;ot
returned ir~-nediately to us for re-delivery.
>de offer oast apologies for any inconvenience this may have caused you and
have alerted our personnel to pi event this happening again in the future.,.
You ::Tray,use this letter as an e:,planation to the tax office on this mail being
delayed due to mis-delivery by the local postal serviced
. Your en•~zalope is re,urzs.ed here?with and again. my apologies for this happning~
Please feel free. to tail upon me ~ahenevzr you have a anai.l problvanm
Sincerely,
~~
Ross Lo Edwards, Jr.
Post~,aster
Wilma_ngton, NC 2$402.
a
r ~ ~~
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~.
~~
21o North 2nd St. P: d. E~ax 246 Telephone 763-62.69
VV!LMlNG"rON, Nt7FiT1-i C~f'OLiI~'~, 21340?_
July 17, 1979a
rira Larry J< Powell, Tax. Administrator
Tax Administrator's Office
New Hanover Ad~-ninistration Bldgo
ttiil.mington, No Co 28401
Dear i~ro Powell:
Attached are revised Business Property Forms for the years
1577 and 19789 which have been signedo
There are differences in inventory amounts reported to the
State and those reported to the Coiinty, Our error in this repartis?g is re-
grettedo
Some of our inventory reported to the State was high and
should have been scaled downo This, however, was n.ot done and we leave
the forms as prepared by your off'ice®
kill you please present our request to the County Ce~rmis-
sioners that the penalties be waivedo Any assistance you or the County
Com~uiissi oners can give us on ti~is tai11 be zt~ost appreciated. ar_d co<m.ing at
this time of slowing business ~aould be most helpful,
Very-,~ truly yours
AIAC1~iIZ:LAAi BtiICK COi iPANY
BY:
RHH-h
T'ncl s
R, H. Holland, Sro ~---~--
~~I
CEKTIFIEI~ PUBLIC ACCOUNTANTS
April 7.~, 1979
Mr. Larry J. Powell, Tax Administrator
New I-Ianover CouT~ty
320 Chestnut Street
~Uilmington, Ncirth Carolina 28401.
Dear Ncr> Powe11:
title are writing this letter on behalf of our client, Miller-Nlotte
Eusiness College, Inc., 119 South Fourth Street, IVilmington, North
Carolina, who is herewith filing the requested personal property
tax listings for the years 1974 through 1979. ?^1e had. previously
prepared. for the taxpayer property tax reports for. the years 1974
through 1979 showing the personal property taxes being exempt from
property tax in North Carolina. We were unaware of the change in
the law in 1974 requiring an application for exemption to be filed
and classifying as exempt only those schools that were organized
as non-profit organizations. ine exemptio~~ was claiir~ed ~>. wlitil'1g
on the tax abstract forms each year. Even though our client may
not qualify as a non-profit organization in accordance with General
Statute 105-282.1, we do not believe that a penalty should be as-
sessed in this case. The taxpayer did not fail to list his prapert}T,
Ize only failed to include the personal portion of his property. The
taxpayer mistakenly claimed an exelllption, even though he did not file
an application.
under the circumstances as outlined above, we respectfull}~r reotuest
that the penalty be abated in this case. We appreciate your favor-
able consideration of our request.
Very truly yours,
~~ ~~h~~
R. F. Warwick, CPA
Partner
the
CC: Mr. Homer W. Miller
321 NORTH FRONT STREET P. O. BOX 661 WILMINGTON, NC 28402 919/762-9671
M<mber of SEC and Private Gym pa ni<s Practice Settiuns of American Insti mte of Certified Public Accountants and Assoda red Regioml Accounting F'ums
Jartt.:e~t -• Catali^tcc - lllcacluii.tan, - Sl!.i~ 'N Slanre - l,?teeen Casuals .- t1. S, Iiedette - Srerr~ Top Sider
ga.th:,r - L-ole - veach Pa,7•t~ - Bobby liroohs - ~in,•efi n.f Cakitn77zic+, ~~
I~,fi ~E ~`~' iE li_..lL `~- ~ ~~--~i ~ l[~ ~~ if ~~; ~ ~ lE ~ ~ ~i 1F_ ~~~ p ~L I~ ~ t.
Chanel anc2 PLaq~haelPefryzctnes
Sox 5~fi
• ~Ttightsvi,7e Eeach, Ncrth Car:olin~ 2II~$Q
Phone 256-~ ~ra7/
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Marilee Flardwtare - Sherurin-YVillia7rts Paint - I+'ishin~ Tackle ~
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JOHN A. STEVENS
KARL W. McGH EE
R. M. MORGAN
A.Y. LENNON
H, V, WARD, JR.
R-A-O'OUINN
LAW Ok"FSGES
STEVENS, MCGI3EE, MORG.~N SC LErr~?arr
P'OL'FtTH FIAOR, W.~.^.HOVIA .HAI-IF. AUILI~ZNti
WILPSITdt3-TO:t7, NOItTII CiA'ii`OLII~T.'s,.
284.01
February ~, 1979
F'OS'1' O('"f'1 CE ORAY,'ER 59
"fELCr:~1~lO NL•:
(9f9)~ 763-36GE`,
Mr: Larry Powell ~ -~
Tax Administrator -
320 Chestnut St. ~ ~ ~~
Wilmington, N. C.. ?8401. .'
Dear Larry: '. ~ ~ ,
I was in Federal Court in Columbia, South. Carolina. the :I_a.st
week of January and therefore unavailable to list the tax on the
airplane owned by R," & M Aeronautical Club, Iazco I am sorry
about this. If you can't forgive the penalty, maybe you caz~x forg:i_ve
the error.
Yours very truly,
;~~(~
I{arl W. McGhee
KWMc:cr
Enclosure
~,z-, .~ ~-„~ , r
`r~ ~ ~~i~
ld°,=r ~iar,aue~ Gounfy
r-
lax Office
. l ~~ 1~_
' f .JC.""~,`L'i..{./. ..i'1-.,VHF--i
JZ~i1r1i.L~ L :~. GO1;1"i12 ~.~~rrldc+.l i.
J77 ~~ a l T.-,
~~.' Ca?1;2L1~.a U.C o
~.; ~ r ,, ~~ nom: ~7
S2;~te.:e'~2~ ~ 1~~7~
1
~_r. I:arrJ ~ o;~;e:il s l~;.x r,a_. i:_i s ~~ ~ nor
1'~`@~.. .C'ic9.r:OV2X' COL?fl~~~T `w'a1L (l~'~~1C@
32v C~I2stnut St-rc2t
`~,`ilr;~in~ton, 1~. C . 2~!~Ol
_~~: ?ro~2rtJ at 235 CaI~211ia give
laic i„otic2 ~~'- 5547
In r2iC:1"2I1C2 t0 t~?.:", a'fJGV2, ;2 i1~'I"CO~,' y ~'2Glia.2.~t bVc^;1v2 O1 ~72na~i.;J
°or late listing as stated on our l;?~~~ iar notice .
AS "sT2 ;:~iZr Ci1a+.:~2d ti!2 ?rO 2rt~~ in ~I?1d-~ll~i=il 1~7~, OLz ~~.ttOr_C2v
could i.Ot detera.iii.te fro~,I records. teen avai laol2 t'r~at there
had be2ri late listing by the y~-revious o,;:.ne_^S, Johri2';r a_~:d _Sar~dra
~;atkins .
1~ue to t'_n2 fact that ~<Te vTere not required to list ~ or tiZat
prOt~2rt jT ti'TIlCi1 th2 1.1_St1n~ vTctS dug, c7-21d t~ilat 1~t2 11St1n~ S;T2S
dug t0 t}12 ~r2'JiOU.S O?rTnP.~'y b:'e asi{ that ~enalt~;~ i~2 :°T?_ivCd.
12aS2 12t US 1!G.Ve an earl~% r2'~~ ~ f, aS Our %10i t~a~2 CO?":1~~Un
r~e2ds t^v hcivG~ a COrr2Ct ta~c .Jill t0 Lc?J frOlt! Our 2SCr0?'a aCCOUnt.
Sincerelyr yours,
~1.I:'L~12 L. Ty~idall ~ ii//
Cor:r:i2 ~ . Tyndall
2i~closure (l, ~V:~i~J of Ta1~~ -'eceipt ;r 55!;'7
• r% ~
1~~` ~~
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fir`
fi=r
TAX ADMINISTRATOR
320 Chestnut Street
Wilmington, NC 28401
TIHC, CMA (Gl)
ro7: t Eragg, NC 2£3307
February l-3, 1979
Sir : '
I was injured on a parachute jump in Late December . Th.e ir.isuing problems
and difficulties resulted in my having overlooked this form, which remained
at Fort Eragg while I was home on convalescence leave.
,.-~ :~
f j~
I i\C:~ C+_ ~t?o`a'f::' lJi)L1nL~j
Sincerely,
~~ ~ ~~ ~
~~ ~~ , ~
LEON E . 1"a'N L F'R , J
riajor, lnf_ ntry
United States Army
~(- t5 -DS -1Z
u
f ,,.
4600 l~ckingbird Lana
Wr..lzai.ngtonr i~<C 2:8403
9 March 1979
P~Tr . Larry J . Pcrwvell
Tax Achninistrator
320 Chestnut Street
Wilmington, North Carolina 28401
Dear Mr. P~,ve11:
I appreciate yo-Ur decision with respect to payment of personal tax on )~i1.~r_ .
#60755. Based on your letter of Novezrber 7, 1978 ux7d since I have riot- k~et'a_ -
advised otherwise, I assume twat G,~~ were released frc~ -the charges by the-
Board of County Coitanissioners at their meeting of Nave_mb~r_ 20, 1978. Shoi:Ld:
we expect a cheek. or will the a*~unt of $16.94 be credited to~,rard our 19'79 _---'
taxes?
Please pardon t_he delay ir. my response to your previous c~rrespoi°~dericc. :~
would have seen you personally in regards to the matter of_ taxes on my r_ea1
property, but am unable to do so as I am stationed at Fort Bragg and commute
only on weekends. In addition, I broke my leg on Dec~nber 22nd as a .result.
of a parachuting accident;~_consequently, mY mind has been an otrier matters_
-To the best of my knowledge, I listed my real and personal property with. the
County of New Hanover from August 1973 when we became residents until. my
family and I departed North Carolina in early June 1975. Though I do not
rla.ve copies of the listing forms su}~ittsd, I do believe they were fi_~I,.ed. iz~
a t:;.l«ely ii~cuuZe`~.
During our absence frc~n the state from June 1975 until June 1978, I caruzot.
recall having listed our property, nor do I recall having received any cor-
respondence or forms relat-sve to a listing of personal and/or real pro~~.r-cy.
Enclosure 1 is a copy of tax receipts for 1975, 1976 and 1977_ It would alxr
pear that the mechanism exists for collection of taxes even if the taxpayer
does not list. This is more assuredly -the impression I have since NCNB paid
the taxes in compliance with the law during these years. It would appear that
this assertion is valid in that no listing penalty was paid for 1975 or 1.976,.
especially as I did not list our property for tax purposes for those years
either.
I
The problem apparently arose in 1977 when I was penalized.$24.30 for having ~,
failed to list (Enclosure 1). Again in 1978, I was assessed a penalty of
$24.30 for having failed to .list (Enclosure 2), plus.an additional penalty
of $1.54 for household furnishings which were not listed (Enclosure 3).
,d , ,
4
2
I .am grated by the fact that it appears we i_ntention~-~lly f~:=.i:Lc~ -to list our
property for taxes. This simply is not so. F`~u~ier, I ~.esent ~f.3:ie fac~c: thaf.;
taxes were automatically paid by NCNB with funds frond my escrc account and
at the same . time I was being penalized for not having lis-teci ,. 7~he whole epi
sole smites of a Catch-22 situation where the county, without justification,.
rips me off for having failed to list, even tY~u.gh the cow:ity did receive payer
meet frcan 1973 directly from NCN.3 for taxes on tha_s property.
In addition, I must also appeal any taxes collected on my personal propez~f:~°
for the period June 1975 through June 1978. .~s we were not:.i.:z_ving in the
State of North Carolina and did not have persona7_ p~:~rpvr-t-~j~ ~ti7:i.t~:~.i~:l New U~no~rer
County, I should not have been assessed. ~rsonal p~ropA._.rt5- ~t::a a~c..s for this. ~r°~
iod of time.
It ~~~ould appear that a fair and inertial hearing of my c~ :~~• by the Boax°d of
Couniy C~nnissioners can only result in a favorable decisiora> I must again
say that I have no objection to being taxed, as we all sha:r_e some responsikxil:i.ty
for the services provided by oar government and T feel thatti7e rates are not
unreali stir or unfair. Nevertheless, I am unwilling to ~~?- rr~ore than rc-~turc~
of me and I must respectfully req,~est that the sum of $48.6Q (the listing
peL-~alties paid in 1977 and 1978), plus that portion of taxes paid from m_i_d-
1975 through mid-1978 for personal property, be refunded.
I trust we can resolve the probleans outlined a'c~ove without tAO much difficulty
and in a tim<°Iy manner .
Sincerely,
~~~ ~ ~ ~
(~ `
Enclosures LEOi E. ~ ,
Major
US Army
P.S. My telephone number at Fort Bragg during the week is: 390-7125/396-4776.
My home phone number on the weekend is: 392-1238
0
PRELIP'iINARY CONDEMNAT I0N RESOLUTION OF TF3E
BOARD OF COMM:CSSIONERS OF NEW HANOVER COUNTY
Whereas North Carolina General Statute Section I53A-159(4)
authorizes New Hanover County to condemn the land hereinafter_
described for public library facilities, and it is rectuired by
law that condemnation procedures be initiated by this preliminary
condemnation resolutiono
Now, therefore, the Board of Commissioners of New Hanover
County Resolvese
1. Exhibit A attached hereto, and made a part hereof,
contains the description of a tract of land in which. property
rights are to be acquired by New Hanover County.
2. The nature of the right, title or interest to be acquired
in the aforesaid property is an estate in fee simple.
v o ~}3^ t ~~p':'a_5+' j .t3 i.V (.~cl'" lt~aw%eii rot ~%11C ~~'.ai~JV~~ ti
establishing, constructing, operating and maintaining public
library facilities.
4. The owner of the aforesaid property will be permitted
to remove all or any portion of any buildings, structures, permanent
improvements or fixtures situated on or affixed to the property.
5. The name and address of the o~,tnes of the property and
all Othe~° pe_rsQns ~SI1O:?Tt to ha_~.~° an e:.isterW~t t~ierClat arc.-:. as fviiviYS
NAME AND ADDRESS
NATURE OF IN`T'EREST
Elizabeth P7. Broadfoot, Trustee Owner of fee simple estate
226 Colonial Drive in property described in
Wilmington, NC 28403 Exhibit A, subject to
exceptions and encumbrances
set forth therein.
M & J Finance Corporation
G. R. Funderburke, Manager
215 Chestnut Street
Wilmington, NC 28401
Alleged leaseholder
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6. The property particularly described in Schedule A
shall be appraised by a board of appraisers composed of one
person appointed by New Hanover County (.named in ]paragraph
hereof); one person appointed by the ownera and one person
appointed jointly `by the-other two appraisers. Each appraiser'
shall be a freeholder of New Hanover County who has no right,,.
title, or interest in or to the property being condemned, is
not related by_blood or marriage to any of the owners, is not
an officer, employee, or agent of New Hanover Cc~unty~ and is
disinterested in the rights of the parties in every way. -Either
the County or the .owner may reject an appraiser appointed by the
other or . by the. County" s and the owner ° s appraiser ~.f tie person.,
so appointed is not disinterested. Not.ce_of rejection of an.
appraiser shall be given within forty-eight (48~ hour_s of his
appointment, or else the right to object shall be deemed to
have been waived. If an appointment is reject-e~3.~ the Coaar~-?~~r o,r
owner shall immediately appoa~nt another appraiser and shall give.
notice of this action to the other party.
The owner's appraiser shall be appointed and his name
reported to the Clerk to the Board of Commissioners ~,rithin fifteen
(15) days after this Resolution has been served on all owners
having an interest in the property. Appointment shall be made
by those owners having a majority interest in the pro;~ertyp
If-the owner fails to appoint an appraiser within the. time
allowed, or if the owner's appraiser and the CountyPs,appraiser
fail to agree on the appointment of the third appraiser, the
County will apply to the Clerk of the Superior Court, of New Hanover.
County for appointment of either an appraiser to represent the
owner or the third appraiser, as appropr~_ate.
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Each appraiser shall take an oath or affirmation that he
will fairly and impartially discharge his duties. as arx appraiser.
The first meeting of the board of appraisers shaJ_1 be
convened at the site of the aforesaid property at zo:oo o°clock a. m.
on September 21, 1979 The Board of Appraisers shall..
view the aforesaid property and immediately thereafter ret~x~e to - ~_
the New Hanover County Administration Building in order to hear
any evidence presented by the owner or County as to damages and
benefits that will result from this condemnation. The evidence
need not be. reduced to writing unless one of the X7arties demands
a hearing on the record, in which event he shall, bear the cost
of the transcript.
If for any reason the first meeting of the Boar_d.caf Appraisers
cannot be held at the time fixed herein or at the site of the
aforesaid property, the appraisers may fix another tz.r,1P or place
and ~}la? 1 cc;rV~ ;;~~i-iCa ~:+f '~A?i' :r~d'~ ^.^,c' _~A '+~'7.Ift~ ^~ "t3 ~.+:.°.~ '.~u 7? uw,~"0,.
1
owner. Notice changing time and place of the first meeting shall
be served not later than five (5) days before the date of the
meeting.
The Board of Appraisers may adjourn the first meeting to any
other time or place to hear additional evidence, or it may hold
additional meetings. No notice need be given of an adjourned
meeting if the time and place of the adjourned- meetiz~.g were f.ixecl
before the close bf the first or adjourned meeting. i~~atice of
additional meetings shall be given as provided for a change in time
or place of the first meeting if they are to be held to hear
evidence, but-not otherwise.
The Board of Appraisers shall determine the compensation
to be paid to the owners by the County for its acquis~_tion of the
property. In determining the compensation the appraisers s~-ba~,l.
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take into consideration both the loss or damage that wi1_l resuJ.t
to the owner from the acquisition and any benefits that will inur-e
to any remainder of the property from the improvement or project
for which the property is being condemned. Benefits shall include
both benefits or advantages special to the property and benefits
or advantages to the property in common with other praperty affected
by the improvement or project.
When it has determined damages and benefits, the Baard of
Appraisers shall make a report to the Board of Commissioners of
New Hanover County. The Board of Appraisers shall report within
thirty (30 ). days of its appointment. The report shall show
separately the amount of damage, the amount of uenefits,~and
the amount of compensation to be paid to the owner. The report
shall be sufficient if it is concurred in by two of the three
appraisers. zf no two of the appraisers can agree upon a report,
or if the Board of At~pr~i stirs f~i i ~ ~~ ti-g+~y~r¢v c.7`i~iij n .i-}hP ',y mn
allowed, a new Board of Appraisers shall be appointed in the
same manner as the original Board and shall follow the. same
procedure required of the original Board. "
7. The name of the member of the Board of Appraisers
appointed by New Hanover County 15 Julian x. Taylor
_.
8. A copy of this Preliminary Condemnation Resolution shall
be served on the owner named in Paragraph 5 hereof.
The foregoing resolution having been submitted. to a vote
received the following vote and was duly adopted this-the 17th
day o f September 19 7 9 ;
AYES: Comm. Armistead, Gottovi, O'Shields, Wright and Chm. Williams
NOES : None
ABSENT QR EXCUSED: None
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CERTIFICATION
I , ~~~~-~• !~'l ~~nc-e-~..1.~.[~~ , Clerk to the Board. of
y
Commissioners of New Hanover County, do herewith certify that
the foregoing is a.true and exact copy of a Preliminary Condemnation
Resolution adopted by the Board of Commissioners of New Hanover
County ~'oYi} ~'t3~e ``{/, ~ % day of :~'~'-~~-'-r-~~-,~-Lt-~-z/ 13 79 .
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( SEAL ) t • ~ .n..~ ~• d°t ~~~
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~~~„
. Elizabeth G. Broadfoot, Trustee, herewith accepts service
of the abave.Preliminary Condemnation Resoluti:an of the Board of
Commissioners of New Hanover County adopted
Service of a copy of said Preliminary Condemnation Resolution in
the m?n_n,e.r_ ~Y°E?cry°i ~~ d ~~r ~nrv i:,~c_? Cf ~ijs'^m~~'1S ,n .n_ ri ~~ ~_] at~t_r~}ri. her
Rule 4(k) of the Rules of Civil Procedure (N.C.G.S. Section 1.A-1)
is herewith waived.
ELIZABETH G. BROADFOOT
G. R. Funderburke, Manager of td & JyFinance Corporation,
herewith accepts service of the above Preliminary .Condel3~natiorz
Resolution of the Board of Commissioners of New Hanover County
adopted Service of a copy of
said Preliminary Condemnation Resolution in the manner prescribed
for service of summons in a.civil-action. by Rule 4(k) of the
Rules of Civil Procedure (N.C.G.S. Section lA-1) is herewith waived.
M ~ .T FT^~A?>ICF ('QT2,p(1RnTT(»?
G. R. FUNDERBURKE, P4anager
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EXHIBIT ~
BEGINNING at a point in the Northern line of Chestnut
Street 66 feet West of its intersection wits the.
Western line of Third Street, and running thence West-~
wardly along said Northern line of Chestnut Street 52
feet, thence Northwardly and parallel with Third Street
66 feet, thence Eastwardly and parallel with Chestnut -
Street 52 feet, and thence Southwardly and parallel with
Third Street 66 feet to the Beginning; the same being
part of Lot 6 in Block 192, according to the official
Plan of the City of ~+lilmington, North Carolina
EXCEPTIONS
1. Party wall agreement between Belk-Williams Company and
Building Management, Inc., recorded September 29, 1949, in Book
439 at Page 479 in the Office of the New Hanover County Register
of Deeds, a copy of which is attached hereto.
2: 1979 New Hanover County ad valorem taxes a.re a lien
against this property. However these taxes are not due and
payable until September 1, 1979.
3. Interests or claims not disclosed by the public recards,
including but_not limited to:
a.' Unrecorded mechanics° or materialmen°s liens. (Liens
may be filed by persons or entities furnishing labor or materials
t4 aTly iTp~ r~-,,~*n=.r;4~ ~f r~3~. 'y?~L7n•r}jT ~.,~1_t.??~ r. i~ :~ _ _ ..
. •'. y ~• u- - S.~ L ~.1 5 L~_viii ~t_IYC 1aJ V
day of performance and will upon perfection relate in priority to
the first day of performance as a valid lien on real-property.)
b. Unrecorded leases. (Under North Carolina law, parties
in possession of the premises under a verbal or unrecorded lease
of three years or less duration may rer.-ain in possession under the
terms of the tenancy.). As you are probably aware, M & J Finance
Corporation presently is in possession of a building located on
this property. Our search indicates that the only recorded lease
between the present or former owners of this property and M. & J
Finance Corporation is found in Book 511 at Page 5"1 of the Office
of the Register of Deeds of New Hanover County. This :Lease was
recorded on July 25, 1952, it was for a term of five years commencing
November 1, 1952, and ? t d? d not contain, a:~ option for rer',2~fai..
However, as indicated above, unrecorded leases ..f or a term of less
than three years are a lien upon the property, and M & J Finance
Corporation may be in possession pursuant to such 1_ease.
c. Matters that may defeat or impair title which do not
appear on the public records. (Evidence revealing missing heirs,
forgeries, etc., may not be on the public record, but such facts,
if properly. established, may impair or defeat what appears to b.e
a good title on the record.)
d. Taxes, special assessments and other governmental
charges that are not shown as existing liens by the public records.
(Governmental charges may be made for average'.fees, cost of weed
cutting, demolition of condemned builda_ngs ar.~ otre.rm?ttexs that
are not shown as existing liens on the property by the public
records.)
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-ExxzBZT A'
PAGE 2
e. Unlisted personal property taxes. ~zf discovered,
such taxes may be assessed as a lien on the subject property>)
f. Matters occurring prior to and subsequent to the -
inclusive date of examination.
4. Any inaccuracies and discrepancies which an accurate -
survey of the property may disclose including but not 3imited to
lines and boundaries, easement. lines, lappage, gappageF adverse
possession, existence of public roads, and highway rig~,ts of way.
5. Compliance with any local, county, state or federal
governmental law or regulation relative to zoning, subdivision,
occupancy, use, construction or development of the sub~ec:t property.
6. Federal judgments and proceedings filed only in the
Federal Court.