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Agenda 1996 01-021 1 NEW HANOVER COUNTY BOARD OF COMMISSIONERS ASSEMBLY ROOM, NEW HANOVER COUNTY COURTHOUSE 24 NORTH THIRD STREET, ROOM 301 WILMINGTON, NC JANUARY 2, 1996 7:00 P.M. MEETING CALLED TO ORDER: Chairman Robert G. Greer INVOCATION PLEDGE OF ALLEGIANCE AGENDA ITEMS (Limit three minutes per item) APPROVAL OF CONSENT AGENDA ESTIMATED ITEMS OF BUSINESS PAGE TIMES NO: 7:30pm 1. Public Hearings I ~~L~ Item A: Rezoning -Request by Richard Baran to rezone 5 acres ~~ on the south side of Sidbury Road 350 east of Blue Clay Road ` to I-1 Industrial from B-1 Business. (Z-558, 12/90 7:40pm Item B: Rezoning -Request by Landfall Associates to redesignate 1.76 acres in the southeast corner of the Landfall project on the f~Q~ north side of Eastwood Road to Planned Development Commercial ,~~~ from Planned Development Office and Institution. (Z-198, 12/84: Revision 112/95) . 7:SSpm Item C: Zoning Text Amendment -Request by Frank Gibson for Primary Care Associates to permit principal uses within office and r~L~ institution districts that are located along U.S. or N.C. numbered ~Q~ highways or other major arterials to increase the surface area of their signs to 75 square feet from 12 square feet. (A-267, 12/95) 7 13 8: lOpm Item D: Special Use Permit -Request by Suzanne Lennon to locate 15 a single wide mobile home at 6021 Chippewa Trail. The site is zoned ~~PrO~/t.C~ RA Rural Agriculture. (5-383, 1/96) . 8:30pm 2. Meeting of the Water and Sewer District 83 8:40p~m 3. Consideration of request by Wilmington/Ne~v Hanover County 21 (~ (w~N Community Development Corporation (CDC) for exemption of I property. 9:OOpm 4. Committee Appointments ~ ~ 1 ADDITIONAL ITEMS County Commissioners County Manager County Attorney - 9:30pm ADJOURN .. .. s 1 1 1 1 1 1 1 1 #. ~g V ~~. - ~ ~, „~:~.s1~4'~'i~idf~~5 2 ~4 ~'~ NEW HANOVER COUNTY BOARD OF COMM:I~SS.IOI~,~R .CONSENT AGENDA JANUARY 2, 1996 7:00 P.M. ITEM NO. ITEMS OF BUSINESS PAGE NO. I . Approval of Minutes 89 ~J~D 2. Approval of Equipment Lease for Emergency Medical Services 91 3. Adoption of resolution adding the following road to the State 99 A ~r~ Highway System: Rosa Parks Lane 4. Approval of Budget Amendments A. #96-0099 to record proceeds from the refinancing of the Law 103 r~~ Enforcement Center ex ansion and the M rtle Grove Branch P Y Library j~ tN2c1 B. #96-0098 to budget additional State funds- for the CP&L 104 ~` ~ InterventionProgram ..: _. '~ ~ ,a'~ ~, ' ~~~ ...~. ~r !- ~- .NEW HANOVER COUNTY WATER AND SEWER DISTRICT ASSEMBLY ROOM, NEW HANOVER COUNTY COURTHOUSE 24 NORTH THIRD STREET, ROOM 301 WILMINGTON, NC JANUARY 2, 1996 7:00 P.M. s t r~ ~l ,~~s ~~ .. ~ . ~ - -~ REQUEST FORBOARD ACTION Meeting Date: 01/02/96 Regular Item #: IA Consent Item #: Additional Item #: Department: Planning Presenter: D. Hayes Page Count In Agenda Package: 4 Contact: Pete Avery c~rr~ r JVOJG~.1: Rezoning BRIEF SUMMARY• Request by Richard Baran to rezone 5 acres on the south side of Sidbury Road 3.50 east of Blue Clay Road bo I-1 Industrial from B-1 Business. (Z-558, 12/95) RECOMMENDED MOTION AND R OUI/STED ACTIONS• Planning Board recommends approval FUNDING SOURCE• Federal S: State S: County S: ~ User Fees S: Other S: Money Is [n Current Budget: Ncw Appropriation Request: Budget Amendment Prepared: REVIEWED BY• LGL: FIN: - BUD: HR: COUNTY MANA rER' COMMENTS AND RE OMM NDATIONS• Rcfcr to Office Vision liullctin Board for Disposition r ~~ ~ „R~~ ~:~~ Y~aludb~~'~I~IYtt1~ ~1 Item A CASE: X558, 12/95; REQUEST: B=1 to I-1 'ACREAGE: 5 i~ ~P~ J ~~~,~ i i ~~~r~~a~V~~~~t~~~~ Applicant: Richard Baran LOCATION: South side of Sidbury Road, 350 east of Blue Clay Road Planning Board Summarx The Board voted unanimously to recommend approval of the petition. The only concern was whether the`rezoning~would leave enough land area for the rerrtanYB-1 District to meet minimum acreage standards. Staff advised the Board that it would`. There was no opposition. Planning $tafi'Summarx The subject property was zoned B-1 Business in October 1982. Eventually, office related uses were developed on part of the land.. However, the scope of that development grew to include a small metal fabrication operation, which was prohibited in the district. This forced the owner to relocate. Property along the site's southern boundary was rezoned to I-1 Light Industrial and CD(I-1) Conditional Use Light Industrial in December 1994. It remains undeveloped today, though some preliminary construction work has begun. Land to the east and north` is zoned R-15 Residential. The land directly north across Sidbury Road is currently developed with a large electric substation. The site is classified Resource Protection in the 1993 Land Use Plan. Residential uses at densities not to exceed 2.5 units per acre are encouraged. Non-residential uses are also permitted provided important natural resources are not impacted. Development in the area has been relatively slow oyer.the years because basic public services are not available,-particularly .sewer. Another factor has probably been its distant location. However, as other more accessible areas of the County become developed, the subject property and similarly situated parcels will become more attractive. The presence of the substation to the north and the eventual development of the industrial park to. the south combine to significantly effect the long term use._of the. subject property. Reversion back toresidential is unlikely and probably not the best use of the land: However, the ~~ appropriateness-of a Neighborhood B-1 District here is questionable too., It is soFrtewhat isolated .,, from major residential areas, thus it is not-clear what areas it would serve. To date, there have ' :=aeen no attempts to establish neighborhood retail oriented uses on the site, only office relatedti ~° M :. . activities and business services. ~ ~ ~~ Under current or~anticipated land use q`tuaions, rezoning the site to I-1 might be okay. As noted, i~s adjacent to existing of'planned land uses that would likely be deemed compatible with the I-1 . ~ 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 District. It would also be in close proximity to the interchange of the planned Wilmington By- pass. The larger concern is how far beyond this site should the district be extended. Rezoning will surely trigger similar requests for adjoining tracts. This could make it difficult to control the scope and intensity of industrial activity in the area, especially if the area becomes too fully developed. ~ Staff recommends approval with the understanding that the B-{ District will remain at the corner opposite the residential neighborhood across B{ue Clay Road. WHAT YOU MUST ESTABLISH TO GET A • - CI~CANGE OF ZONING OF ~ PROPER'T'Y ,~ ~. Your intended use of property upon rezoning is;complctely irrelevant, except foe conditional use . - ; district proposals. The North Caiolina General Statutes require that zoning regulations shall be made in accordance with ~a comprehensive plan: Since amendments to zoning reaps 'should also be based on ' ~ • a Land Use Plan, you .must explain in the space below how .your request satisfies each of the follow- ' ing requirements. • 1. How would the requested change be consistem with the County's Policies for Growth -and I)cvel- opmcnt? . • . ~ . , Zn support of growth and development 2. How would the requested zone change be consistent with the property's classification on the Land Classification Map? From B-1 to Industrial 3. What significant neighborhood changes have occurred to make the original zoning inappropriate, or h.ow is the land involved unsuitable for the uses permitted under the existing zoning? Adjacent Landmark rezoning to Industrial In signing this petition;°I,understand that `the existing zoning map is pruumed to be correct and that I have the burden of proving why a,change is in~ the public. interest. I further understand that the sin- gling out of one parcel of la.~d for special zoning treatment unrelated to County policies and the surrounding neighborhood would probably be illegal. I certify that all the information presented in this application is accurate to the but of my lrnowledge, information, and belief.' 4 ,...~ ~ ~~ ~1 Signature of Petitioner and/or Owner r` u ,~ PETITION SUMMARY SHEET Z-558, 12/95 Petition Number: . Qwner: Richard Baran Representative: Same B-1 to I-1 S Request; Acreage: Tax ID Number: 1800 Location: Sidburv Road LAND USE, ZONING, UTILITIES and SERVICES " Land Classification: Resource Protection Existing Land Use: Vacant ZoningHistory• ~" Area oricxinally 2.oned Jt-ly 147 R-~ A~f;~h2i~hed October 1982. I-1 area to south established December 1994. Wxtcr Typc: well ~ Scwcr T'ypc~ Sent-i e Fire District: Castle Hayne Recreation: Trask-Laney Road Access:- Sidburv Road Volumt: 2000 ADT (Est) N/A School District: MISCELLANEOUS PHYSICAL CHARACTERISTICS Watershed andWater Quality Classi~cAtion• Prince George Creek C (Sw) Aquifer Recharge Area• Between Primary. and Secondary areas Conservation Resources: None _ Historic Landmarks and Archeological Sites: None ~, ~ ~ .. ~. I "~ ~ Soil T c s an l Primarily Torhunta (To) & Murville (Mu) ; Class II] Y!? ~) d C ass: ;~ Poor ~ i Septic Tank Suitability: _ _ ~, .Prime Agricµlturxl Soils: None ~- Building Suitability• Some limits due to wetness :~ REQYJEST FOR BOARD ACTION Meeting Date: 01/02/96 Regular Item #: 1B Consent Item #: Additional Item #: Department: Planning Presenter: Dexter Hayes Page Count In Agenda Package: 5 Contact: Pete Avery rrm rr.~rm_ v v -~.~ u t. ~ . Rezoning (Z-198, 12/84: Revision 12/95) BRIEF SUMMARY• Request by Landfall Associates to redesignate 1.76 acres in the southeast corner of the Landfall project on the north side of Eastwood Road to Planned Development Commercial from Planned Development Office and Institution RECOMMENDED MOTION AND REO[1ESTED ACTiONS• FUNDING SOUR .F~ Federal S: State S: County S: User Fecs$: Other $: Money Js [n Current Budget: ~ New Appropriation Request: ' Budget Amendment Prepared: ~ ' REVIEWED BY• LGL: ~ FIN: BUD: HR• COUNTY MANArER~ COMM NTS AND R OMM NDATIONS ~ ~ r Refer to Office Vision E3ullctin Board for Disposition Item B ~ . CASE• ". • X198, 12/84; Revision 12/95; Applicant. Landfall Associates REQUEST: _ Planned Development District, Office and Institution to Planned a Development District Commercial ACREAGE: 1.76. __.. _ ~ - LOCATION: North side of Eastwood Road 200 feet west of Dick Avenue and across the street from Plaza East Shopping Center (NOTE: Annexation-of this area is scheduled to take eff ect on December 31,.1995.. As a result, 'theLandfall project would no longer be under the planning and zoning.jurisdiction of New Hanover County.) P{inning Board Summarx The Board voted unanimously to recommend approval. Discussion focused on current construction activities on the site and how development of the subject parcel would affect vehicular parking for the County Bikepath, which adjoins the site. There was also some discussion on how traffic circulation would be. addressed. _Tfie applicant advised the Board that - three permanent off-street parking spaces would be provided for the Bikepath. He also said access to this parcel would be from a private road that is being built to serve it and three other parcels in the development. The development consists of four separate parcels. There was no opposition. Elanning Staff Summ;~r~ u This is the sixth request to revise the master land use plan for the Landfall Planned Development: . District.. The most .recent revision, which was approved in July 1994 and included the subject ~ . parcel, reduced the planned commercial area in the southeast corner of the project to about 11 acres from 40 acres. This reduced the total area of the project dedicated to non-residential uses to about 62 acres from 9S` acres. ~ ' ' Subsequent to that revision, the remaining commercial land in the southeast corner was `. .,,..- subdivided into four tracts and designated for commercial or office-and ih"stitution uses. The • subject parcel was designated for office uses... .- '" - ~ ~ - ~ ~~ - The current proposal calls for redesignating.~the subject parcel to commercial use from office and institution. This would accommodate use`s plarined'by the owner that wouldn't be permitted under the office classification. ~- 'ATM ~~ ~ ~ Because the chin a is sim 1 a conversi©n backaoaits_original commercial designation, which it g P Y ~ ...... ~ld for ten years, little impact is expected: Also, because the change would not increase the .~,.~.~.. ~ ~,.: ,..~.,.ae ~+ - - t t 0 s s e i percentage ofnon-residential acreage permitted, it would be consistent with Zoning Ordinance standards. All other revisions approved in the 1994 modification, including the required parking for the Bike Trail, would remain unchanged. Staff recommends approval .~ . _ . . . , a r .. .. ~ ; .. . ~. . ~ . t ~:~ u: ~ ._ ~.. ~ __~~ 9 ~,; . .. .. ::z ~~~~ ac PETITION SUMMARY SHEET " .{ ~ ... .~ " Petition Number: Owner: T.anrlfall Accnriatrc Representative: '~ Request: Mactrr Plan Rr .:~:~.. Tax ID Number: 5~i n_nn~_nn~_nnn Acreage: an+ Location: F.actwnnri Rnad LAND USE, ZONING, UTILITIES and SERVICES Land Classification: Rrtnurrr Prntrrtinn anti ['nncrrvati,an Existing Land Use: Varant Zoning History: Arra ~nnr~~T) in (lrtnhrr 19RA Mactrr Plan fnr T and fall hAC hPPn revised four previous times Water Type: ritrr of Wilminatnn Sewer Type' C~nunty Fire District: Recreation: --_ Wr~hrcyill~,~rh Road Access: Factavnnrl Rnarl Volume: 1?~7nn A1h199~ C~n~~ntT_ $Ch001 District - Wri~ohtcvillr Rrarh MISCELLANEOUS PHYSICAL CHARACTERISTICS Watershed andWater Quality Classifications Wri,~}Ltcvillr ~nnnrl (SR1 Aquifer Recharge Area: ~ntcirlr Primary and Serunrla~ arra Conservation Resources: ~ T.imitrrl arras of cwamn fnrPSt Historic Landmarks and Archeological Sites: Nnnr . Soil Type(s) and Class: - Primarily Ki~rrh ('lace .jj~;cnmr T)nrpvan, f lace TV 1 Septic Tank Suitability; --~I/A - C'n~~nfv cPwPr ~ a Prime Agricultural Soils: __~Innr ' ~~i ding Suitability: KR• apnrl to m,pd,Pratrr~p~ nnnr 1 Your intcndcd use of property upon rtzoning is complctcly irrc(cvant cxcc t for c p ordutonal use district proposzls. The North Carolina Gtncral Statutes rcquirc that zoning rcguiat:cra sh.;ll be m_~c in accordance with a cotnprchcnsivc plan. Since amcndmcnts to zonin; maps shoed z(so be bas; ;; a I_artd Usc Plan, you must explain in the space below how your cequcst satisfies ;_ch of the lolle~:- '• in; rcquircments. 1. How would the rcqueited chzngc be consistcnt with the County's Policiu fr G:o~tiih and Development? The request is consistent with the Planned Development Dist:_cc (sec;ion 51.:;: of,~he Zoning Ordinance for both use and density. ~~ ~ Now wotad the requested zone chzn~c be consistcnt with the proocrry's clzs~ cac~ on tze L'a:: Classification l~Cap? The tract•is currently zoned to alloy office and Institutional uses. and a 120 room hotel. The requesr• provides a supporting use that Is compatible and consistent with surrounding development. i 3.. What significant neighborhood changes have occurred to make the ' ongmal zorun3 inaporopaz;c, or how is the land involved unsuitable for the uses pet7rtittcd undcc the cxis'.i~g zoninz? She proposed use ~is compatible and consistent with the surrouadiag office aad hotel uses. Y ,. ., • In signing this petition, Y understand that the existing zoning'map.is praumcd to oc coacct and t"' bavc the burden of proving. why a chznge is in the public intcrest. 1 further undcs~nd that the st- gling out ofonc parcel of land for special zoning treatment unrclatcd to County Policiu and the surrounding ncighbochood would probably be illegal. I ccrtiCy that all the infoanzcion pracntcd is this application is accurate to the but of my knowledge, information, and bclicf. .t .~ . 11 Compared to the sign area allocations for other non-residential districts, the permitted square _ a footage for O-I Districts is extremely modest. For example, the ma~cimum area permitted for a principal use sign in a business district.is 300 square feet: `,The combined sign;area for all principal uses signs on any premises is 700 square feet or six square feet of sign area per linear foot of frontage, whichever is less. a These dramatic differences indicate that a major modification of the regulations ~is probably . ' ' needed. Reducing the generous allocations allowed for°signs in the business and commercial ~' districts and increasing the highly restrictive~allocat~on for. the O-I District would ~be a good start. Unfortunately, a comprehensive update of the sign ordinance would extend beyond the scope of . the current request. Far more time and analysis would be needed. In the interim, the County { should focus on the applicant's request and .determine its merit. c ~_., ... ,._ . It appears the surface area limits imposed for the uses in O-I Districts may be excessive. Clearly, ~~ ~} the sign identification needs of general office'uses-differ from that of"general .retail activities: l.J Roadside businesses generally rely on their signs as a~primary~way to attract patrons, and small obscure signs probably wouldn't be effective. On the other hand, general offices and related uses rely less on site identification signs to attract customers and more on word of mouth and published advertisements.. On the other. hand, it seems reasonable that when these uses locate on major roads where the competition to attract the eye of motorists is intense, a larger sign, at least larger than currently allowed, would be appropriate. .. ,• ~. _ Accordingly, Staff would recommend the following: ' Add as subsection (4) to read: (4) In'the case of: premises located,adjacent:to minor or major arterials as identified in the New Hanover Tftoroughfare Classification Plan, total signage shall be limited to 75 square fcet.in surface area. .. ,. ~ ~. . , ~ .: t~ :. ..., i~. ~ .: 0 s t i i 1 1 1 1 1 1 1 1 1 1 a REQUEST FOR BOARD ACTION Meeting Date: 01/02/96 Regular Item #: 1C Consent Item #: Additional Item #: Department: Planning Presenter: Dexter Hayes Page Count In Agenda Package: I Contact: Pete Avery i CiTn r. r, rm_ V y yJ lit. l - Zoning Text Amendment (A-267, 12/95) BRIEF S1MMARY• Request by Frank Gibson for Primary Care Associates to permit principal uses within office and institution districts that are located along U.S. or N.C. numbered highways or other major arterials to increase the surface area of their signs to 75 square feet from 12 square-feet RECOMMENDED MOTION AND RE UESTED ACTION The ,Planning Board recommends approval: ruNUltyc; S UR E~ Federal S: State S: County S: .User Fees S: Other S: Money Is In Current t3udget: New Appropriation Request: I3udgct Amendment Prepared: REVIEWED BY• LGL: ~ FIN: ~ BUD: ~ HR: COUNTY MANA ,ER' 'COMMENTS AND RE OMMENDATION . s . y ~~~ - ~~.n•, r~,ri~f~r~ ,t9 n,'1F Y.._r________ _._ _.~ Refer to Office Vision Qulletin Board for Disposition 13~ Ifem C ., . .. r:. ~~: A-267, 12/95: Zoning Text Amendment- Request by'Frank Gibson for Primary Care U Associates to Permit Principal Uses Within Office and Institution Districts Wheq Located Along A Major Arterial to Incr''ease the Surface •Area~ of Signs to Seventy-.five (75) square feet from Twelve (12) Square Feet. - Applicant: Frank Gibson for Primary Care Associates s ~,. ~ .,. . ,~ REQUEST: Revise 59.1-4 (1), Add:... "In the case of premises located adjacent;to ~ :' numbered U.S. or State highways or a major artxerial, signs shall be limited to seventy,-five (75) square feet` in surface area." ~ ~ . .. ~ ~° EXISTING TEXT: (1) Advertising Signs: One sign ot~an advertising nature depicting the name or nature of a produce, service or business located on that premise shall be permitted on any premise in the O&I District. Such signs shalt be limited to twelve (12) square feet in surface area and shall not exceed the height of the principal structure on the premise. Such signs, if illuminated, shall be indirectly illuminated with the source oC the light concealed from the view of any public street or any residential lot. Planning_~oard Summary _ ,. ~, The Board voted unanimously to recommend the revision,~tiut to`use the language proposed by the Planning Staff. Staff said the reference.to the New Hanover Thoroughfare Classification Plan would be more consistent with other language commonly found in the Zoning Ordinance. Most of the Board's discussion focused on which roads in the County would be affected. The applicant noted that similarly situated parcels often were permitted to erect site identification signs many times larger than the sign area allowed in Office and Institution Districts. For comparison, he presented graphics showing the size and scale of existing signs, on adjoining,B-2 - Business. pro,perties.. - °-~ There was no opposition. - ,, Staff Summary ., . Currently, uses in O-I Districts are permitted one sign ,of an.advertising nature depicting either the name, nature of~a produce, service or business. The maximum surface area allowed is .12 - square feet and it cannot exceed the height.of the principal structure. Zoning Enforcement applies this allocation for each use.. Thus, any tract zoned 0-1 which is :developed with multipy ~prir~cipal ~u~es ~.a11ot red 12 square feet of signs per use. This means a tract with three uses would te~allowed~ a sign'up~to 36 square feet, four uses 48 square feet and so ' on. ~ •- - 6 i!. ,, e A 0 a 1 1 A 1 i 1 1 1 'I 1 1 1 REQUEST FOR BOARD ACTION Meeting Date: 01/02/96 Regular Item #: 1D Consent Item #: Additional Item #: Department: Planning Presenter: Dexter Hayes Page Count In Agenda Package: 4 Contact: Pete Avery ~..~ Special Use Permit (S-383, 1/96) BRLEF SUMMARY: Request by Suzanne Lennon to locate a single wide mobile home at 6021 Chippewa Trail. The site is zoned RA Rural Agriculture. RECOMMENDED MOTCON AND R QUESTED ACTIONS• Federal S: State S: County S: User Fees S: Other S: Money [s [n Current [3udget: New Appropriation Request: , [iudgct Amendment Prepared: ' REVIEWED BY• LGL: FIN: BUD: HR: .,. BOUNTY MANA DER' COMMENTS AND R ('(~MMFNDATIONS• ~.~~ ~.r ~ y , .~ ~iY~e~ ~~tu~BG"98~~lil~~~~~ ___ Rekr to Office Vision Bulletin Board for Disposition 15 Item D ~ - - . .. a S-383, 1/96: Locate a Mobile Home at 6021 Chippewa Trail ' Plannirig'B'oard Findin s: -N/A ~ ' • ~ •• , - g ~ , :._• Preliminary Staff Findings 1. The Board must find that the use will not materially endange'r.the public fieal'th or • safety if located where proposed and developed according to the plan as submitted and Q approved. ~, A. The site has direct access Marathon Avenue via Chippewa Trail. ~~ .~ ~' B. ~ The site is located in the Castle~Hayne volunteer Fire DepartmentDistrict. ~,' C. The mobile home will be served by an individual well and septic tank. The stafus of Health Department reviews is unknown. 2. The Board must find that the use meets all required conditions and specifications of the Zoning Ordinance. A. Mobile homes are permitted by special use permit conferment in the Rural Agriculture District. The site is zoned Rural Agriculture. B. The. lot exceeds the minimum lot area required by the RA District. Also, minimum yard requirements can be met.,, C. Adequate area is available to'meet minimum ofd-streetparking requirements. ' 3. The Board must find that the use will not substantially injure the value of adjoining or abutting .property or that the use is a public necessity. A. A mixture of housing types can be found in the general area. The mobile will be placed on 6.3 acre parcel. 4. The Board must find that the location and character of the use if developed according to l,a.l the plan as submitted and approved will be in harmony with the area in which. it is to be , .. located and in generat conformity with plan of development for New Flanover County: ~: A. The primary use ofland in the area is single-family detached units, although there are ' ' mobile homes scattered throughout the area. The site is located just east of Marathon Landing Subdivision. ~~ ~ ~ ~ ' • r .~ a _ .. .. - . ., .. ._ .- ... - .. _ .. _ .. L.J T t #r~iia v'F'+F~.J};s .•-:y:~ V ~Ef'at wi ~Y ~ 16 ~ ~ }~~ ..- ` ~ , ' . . ' C ~..e~IL~' Geo~~~' . _.. .. F_ ~ ~~..._._~.z.._ _ ..--. ---: -~ ~9 0 -. .. . -~ .~ ~ ~ . I -- ,.. ~~ ~ a3 . ~~ ~ n n, ~ S,,F ~ lot ~ } ~o ~< . ~z ~B ~ so. r,a ~ J ~ H ,~,-o s ed m N ~ ] ~~ ~r .• _ .. ~ - _ ~ ~ •ve Lea,-x:.. ,, ~-o~oo,f ed ~' N ~S°~ ~~ ... PropmS~d w eJl y-o P ~ 1 ' ~ E :x , .. -~ . . ~ . e PETITION SUMMARY~SHEET Petition Number: 5-383, 1/96 Owner: Suzanne Lennon Request:-Mobile Hom . Taz rD Number: 1000 Representative: _ Same Acreage: 6. 3 i Location: 6021 Chippewa Trail LAND USE, ZONING, UTILITIES and SERVICES Resource Protection and Conservation Land Classification: Existing Land Use• Residential and workshop _ Area originally zoned July 1985. Zoning History: ~' 6 WaterT Well ypc: `' ~ Se tic tank `Sewer Typc• p Fire District: Castle Hayne , ~ Recreation: Riv 's i d Pa k Marathon Ave.- ~~ ~, Road ~Acccss Unknown Volume: School•District: Wrightsboro` . ~ MISCELLANEOUS PHYSICAL CHARACTERISTICS Watershed and Water Quality Clas§ification• Prince George Creek C (Sw) . Aquifer Recharge AreA: Secondary ConscrVation Rcsourccs• Some 100 year Flood P1 ~; n naarhv Historic Landmarks And Archcologicsil Sites: None :, . S il Type(s) and Class• Primarily Wrightsboro tWr) ; Class II 1 tic Tank Suitability: Few limits f ~ ~ ~ ~-~ Prime Agriculturah Soils: ~ ~ ~ Yes ~ ~ , Building Suitability: _ Few limits • `~~i • -r7c-~ ter..-- . ~V'Vhat ~'ou Must E to lis s b h For A Special Use Permit Authority to grant a Special Use Permit is contained in the Zoning Ordinance, pursuant to section 71. The Zoning Ordinance. imposes the following General Requirements on the use requested by the applicant. Under each requirement, the applicant should explain, with reference to attached plans, where applicable, how the • proposed use satisfies these requirements: (Attach additional pages if necessary) Gcncral Rcquircmcnt #I The Board must find "that the use will not materially endanger the public health or safety if located where pro- posed and developed according to the plan as submitted and approved." Srapleme~r! by Applieanr: ~ ' 1 /' ~Y-l-..t.0 Q.i ~~ /7 ~ .~F~ ,-u-Q.2~ -~( JCL ~d~ General Rcquircmcnt #2 The Board must find "that the use meets all required conditions and specifications" of the Zoning Ordinance." Sralcmen(by Applicmrl: ~ -~`' ~-° Gcncral Requirement #3 The Board must find "that the use will not substantially injure the value of adjoining or abutting property or that the use is a public necessity." . Slalcmcn! byApp/icanL' General Requirement #4 The Board must find "that the location and~eharacter of the use if developed according to the plan as submitted and approved will be in harmony with the area in which it is to be located and in general confornvt with the Ian of de4clopment for New Hanover County." ~ y p S!alemen( by Apphie~anf: ,f ~ The . Zoning Ordinance in some instances, also imposes additional specific requirements on the use rcquutcd by the applicant. The applicant should be prepared to demonstrate that the proposed use will comply with each specific requircment,:found in section 72_~ (as applicable). HdShe should also demonstrate that the land will be used in a manner consistent with the plans and politics of New Hanover County. The Board of Commis- ~ - ' sioncrs may impose additional conditions and restrictions that they deem appropriate prior to the issuing of the Special Use Permit: I certify that all of the information presented in this application is accurate to the best of mylcnowledge, informa- lion, and belief. . 19 .A AAA / / ~J~i1 ws /Y... s ignaturc of Applicant and/or Owner s a s e r s t s REQUEST FOR BOARD ACTION Meeting Date: O1/Q2/96 Regular Item #: 3 Consent Item #: ~ Additional Item #: Department: Tax Presenter: Roland Register Page Count In Agenda Package: 49 Contact: Roland Register ' (~TTT TT~l1m Wilmington/New Hanover County Community Development Corporation (CDC) exemption of property used as a "Small Business Incubator" BRIEF SUMMARY: IRS has granted the organization a charitable 501(c)(3) exemption for income-tax purposes. The condo used exclusively by the organization has been correctly exempted from property ta.~ces. Two units were erroneously given 1995 exemption. A separate parcel. was denied exemption as it was not improved and used January 1, 1995. This item was heard at the 12/18/95 Commissioners' meeting. Since there was a 2-2 tie, it is presented for your reconsideration. RECOMMENDED MOTION AND R QUESTED ACTIONS• That the Board deny exemption for. tract 2 (R04805-021-001-000). ,That the Board rescind exemption for parcels R04805-021-001-005 and R04805-021-001-007 which are being used by "for-profit" businesses. kyiyUllyCU SVURCE• _ ~ ,. Federal S: - State S: County S: User Fees S: Other S: Money Is In Current Budget: lYew Appropriation Request: Budget Amendment Prepared: Concur with Roland Register's recommendati .~ :~ ~ ,r~c~ ~~ti ~ Rcfcr to Once Vision Bulletin,Board Cor Disposition HR: n~c. . ~ r-4, .. - , ~ . . _. ., . ~ ~~ 21~ '~ REVIEWED BY• - , ~ . LGL: ~ FIN: BUD: Jackl• Paopl.c,:1.D. Eaear(ive Dircror Paerl, Grter~ asaoci.fe Orecror Board or Directors Harvard Jennln9s Cn.vparaon •. Jack.Manock rn:.aurer Susan Wlnri.ad $evelery M. W, Wllllams, Ecq, T«An;c.l Ad.uor R.v, Johnny Calhoun Audrey Floyd l..aun Padp.R RustNl U 8dl• Harty Oorc.y Rlcnara cn.n. . APPELLANT'S :cDc ~~ - ~-ExE-„B,T ~ _____ '~'~'ilmington/New T.-Hanover Community Development Corporation ,. ' r r-• s • November~d 3; 1995 ~ ~ ~ i • Roland R. Register Tax Administrator _ . R ,, New Hanover County Tax Administration 320 Chestnut Street - ~ , , Wilmington, NC 28401-4'090 ' ~ ~ :. Re: Application-for Property. Tax Exemption - 1995 ~~ RO 4805-021-001-000 Dear Mr. Register: Thank you for your letters of June 26„1995 and September.5,.1995, concerning the above referenced letter is to provide information required by the County Commissioners in order to rule on~this request fdr; a tax exemption. I. The use of this subject property complies with the requirements of N.C.G:S. ` 10~-278.7. The ~~'ilmington/New Hanover Community Development Corporation (cDc) is a private, non-profit, I.R.C. 501 (c) (3) community-based organization chartered for the purpose of improving the economic status of low-income citizens of Wilmington and. New Hanover County. The organization engages in.,economic development.. activities;' particularly the' development of smart businesses, in order to create new business ownership and~~ job . opportunities. '~. e rr • t Ed.rtna Jonnson ' . The cDc has established, a .Small .Business Incubator on the property referenced, above.:` ' Clar.ne. Smhn The_ Small Business Incubator is a division of the cDc whose purpose.is to foster the .creation and expansion of fledsling businesses, by providing below-market .rental space, • Ursuq'wllscn clerical and office services, management consultation, and ~ access to financial services .~ ~~ Our Incubator~is designed to function as an ,economic. development" tool, a'vehicle for'' promoting economic diversity, . and as• a ;means of creating new job ~ opportunities,' especially for low and moderate income individuals. ~ : ~: :~: '~ ,. The Corporate Charter and By-Laws of the cDc,, as well as the;terms of the approval by the IRS of the CDC's 501 (c) (3) statutes, requires the~cDc to limit its activities to the 22 non-profit purposes set out herein. Sl 1 Conxlius Henxn Drive. ~l'ilmingtoa North Carolina 2R401 T'clcplwrici (910) 762-7353 Fay. (910) 7G2=75G5 APPELLANT'S EXHIBITI=_ Tl~e cDe I~as built its Small Business Incubator on an acre of land purchased in the Hilton Industrial Park. As you know from my letter to the Commissioners. of July 18, 1995, the Incubator was developed primarily with a grant of money from the Department of Health and Human Services, wl~icl~ was originally approved in 1992. A specific condition of this grant was' the recording by the cDe of restrictions governing the use of this property. Among other things, the restrictions provide for the use of the property only in furtherance of the non-profit purposes of the cDe. In developing and utilizing this property, the cDe has been careful to operate within its limits as anon-profit, charitable organization. Attached as Exhibit A is a description of Small Business Incubators and Exhibit B is an Application Packet for the Wilmington Business Center, as this Small Business Incubator is known. As these documents illustrate, the sole purpose of the Wilmington Business Center is to nurture and grow small businesses which cannot otherwise afford the kind of support and services afforded by the Wilmington Business Center. The structure developed by tl~e cDe on the property described above was completed in March 1994. It is comprised of 9 separate units. Each unit contains an office area and an unfinished area for multiple .uses. Presently, six small entrepreneurial businesses occupy the units. Each tenant executes a lease with the eDc which provides for, among other things, abelow-market rental rate. The lease provides that the tenant follow tl~e rules and regulations of the WIVI-iCDC Business Incubator. AmonS the services provided by the WNHCDC Business Incubator are secretarial and clerical support, phone services, FAX and copying services, and consulting services. A copy of our form lease is attached as Exhibit C. The rental of this property as described is not for profit. Instead, the rental of this property and its use by our tenants is purely for the purpose of providing our non-profit .services in assisting these fledgling businesses in starting up and getting established. In the event that we are unable to obtain an exemption and are required to .pay this tax, we may have to pass this expense along to our tenants, which would increase the initial financial burden on them, or the eDc may have to .pay the tax out of its operating funds, which would reduce the resources available to provide other services to our clients. In either _ event, this requirement would have a negative impact on our ability to provide service to our clients and to carry out our non-profit purpose. As a matter of fact, the WNHCDC is required to utilize tl~e receipt of excess revenue, if any, froni, its rental activities for program development and charitable purposes, pursuant to its mission as•a 507 (c) (3) corporation. ~ • t In the case of In re Taxable Status of Property, 45 N.C. App. 632 (1950) (a copy of which ~' is attached I~ereto), real property used by W.R. Winslow Memorial Home, Inc., anon- profit corporation, as a nursing home for the aged and infirm in Elizabeth City, North Carolina. The residents of the: home paid an initial fee and continuing charges for the ~ 23 D • 2 . . ., . ~ APPELLANT'S - EXHIBIT_~ services they received while in the home. The corporation was a tax exempt organization under I.R:,C. 503 (c) (3).. The County argued in this case, that since ,the.,property was occupied Eby one other than the owner, and that the occup~tion~was no.t°gratuitous, it was not entitled to an exemption under• N.C.G.S. 105-275.7 (a) (2,). The North; Carolina Court. of ,Appeals in this case determined. that the property was entitled to this exemption.. Relying, on Wake County vs: Ins le, ,27~ N.C: 343, 347, 1 G0 S.E. 2d G2, G5 (19GS), the Court held that the determining, question is whether the owner is a charitable institution and whether it used tl~e property in question for charitable purposes. ,.Holding that ,the .fact that the residents, of .the Dome .paid rent for services „ received. did ,not destroy tlie. charitable use of the property. The Court ,found that the . .. . ..owner was, .a charitable institution and ;that .the owner's use of the property as a nursing home was within its charitable purposes •and that the property was exempt, from tax. See • .also, 1n re Appeal,.of Mecklenburn,:Countv,,G9 N.C. App. ,..133, (,1954), a copy of which is enclosed. ~. ... .. ~ ~ ~ . . _ II. The use of the property for non-profit purposes was required, effective January ._: 1., 199,5 ~. ::. .. , .. }, . • ,. .~t , As pointed out in our letter to .you, of July 13, 1995; the use of the property for the non- profit purposes of.the WNHCDCrwas•required by the terms.ofahe grant which was used to acquire the property in;1994...The OCS;grant agreement was executed prior to January 1, .1995. Therefore, even prior to January l„ 1995, no other ,use could be, made of this property. In addition, construction..was substantial even. though construction of fhe units was not finished as of January 1, 1995:- We request that our application for an exemption of this property for 1995 ad valorem taxes be granted. r . Best .regards, _ r ~ .. _ ,, ,. • :,. i ._ . . . ackie Peoples, J.D. ~ - . ~ .~ - s :Executive Director . , ;. . . JP/lis • cc: ,Frank B. Gibson., .. ,. , Bill Caster , ~ ", - ' .. 24 ~ _ - .u. ~... . . , 3 s 1 APPELLANT'S EXHIBIT ~ ~- WILMINGTON/NE`V HANOVER COMMUNITY DEVELOPMENT CORPORATION MISSION STATEI\~IENT The purposes for which the corporation is organized arc: (a) To improve communications between .minorities and low-income citizens with the broader community at large; (b) To enhance the economic welfare, educational and social levels of disadvantaged citizens throughout the City of Wilmington and New Hanover County, North Carolina; (c) To promote public and private partnerships through neighborhood development and/or initiatives that enhance overall community development; (d} To enhance opportunities available to residents and groups to own, manage and operate business enterprises and provide job training in distressed areas and disadvantaged communities; (e) To expand opportunities available to residents and groups to obtain adequate low-cost housing accommodations by constructing, rehabilitating, and providing decent, safe and sanitary f~ousing in New Hanover County for persons and families oflow-income, who are in need of such housing. (f} To downy and all lawful activities which may be necessary, useful or desirable for the furtherance, accomplishment, fostering, or attaining of the foregoing purposes, either directly or indirectly, and either alone or in conjunction or cooperation with others, whether such other be persons, organizations of any kind or nature, .such as corporations, firms, trusts, institutions, Foundations, or governmental bureaus, departments or agencies. 25 - t. Jockl• Peoples, J.D. ~, ecwre orrCld Pelef I. tarter lJaoGrft OrKId j]a~C O' a~fClO.S narvarC Jcnnlnps Cneryerson Jack N.a noek Trwaure+ Susan W~nslca0 st~tl.ry 1L, W, Wlllums, EsQ.. 7r_nn:cai AO+hd Rer, Jonnny Glnoun a•u0rey FIOyQ uun PaopcII Russell l.a Belle Y.arry Dorsey R¢nat0 ClieZe Ea.nna Jonnson Clarence Smnn Ursu4 Wilson i D . ~xHi6%T Rcris~J 8/23/95 cDc ~'~'ilminbton/l~ie~~~ °Han~over Community! Development Corporation ~' ~" APPELLANT'S EXHIBIT ~ ~ .. a ~~ ra.. ~_ ~ , - .. .. ~ ..:. FACT SHEET ... .. The Wilmington /~ New Hanover C.ommwiity,,Development Corporation (cDc) is a private, noii;-profit,, 501, (c) 3,. coitumunit)J-based organization chartered for the purpose of improving the economic and social well-being of lo~w- income citizens iia the City of VJilmingtoii ~a1~d~Ne~w~Hanover Cowltj~. ~ The' orgal~ization engages in economic~~devel'o"pinei~i activities; '`particularly the ` development of a Small. Business incubator, as ,a means- of creating .t~e«r business owiiership~and job~opportun~tres. .The Bard of Directors. currently, consists of fifteen (15) members who represent a cross section of New Hanover Coun; ~ ~ , . _ r:--.. ~ .. , ~ ~-. ty... ~ ,° Thee cDc workswith ~ Cape Fear Co~runniity ~Colleae,~ IJNCVV, gild local .: financial institutions to brim to our comTmunit<! a variety. of workshops aild seini~iars.:Lr. I-994, ~~~e to.uched upon topics as "The; Reality ,of Small,.Busu~ess O\vi~erslu,p'~, "First Tine Hom;e~ -:Buying', and "The. ,Co~rununiay .Small Business Program". ~ : ~ . • .- ~ ;:;~. _ .. , The cDc played a pivofal~ ~ role u~ completing ~ the Etnpowenmetit Zone/Enterprise Community application for the City of Vilmington, and is on the V~%ilmington Community Coalition Board of Directors. In addition, the cDc is a member of the Chamber of Commerce and the Economic Development Forum with The Committee of 100, .The North Fourth Street Partnership, DARE, and tl~e Castle Street Association. The Incubator is in what is known as the Hilton Industrial Park, which is located oii US Hi~~l~way 117 between N. Stli Avenue and Hilton Street. It is >~ear the heart of dowiito~~i. Wilmington, the. airport and .major arteries leading in and out of the City. _ ~ .. ~6 4• ~+ t ~ p Sl 1 Cnnlelius Harnett Drive. \tilnlington. 1Sorlh Carolina 2R4p1 ': de~hone: (91U) 7G2-7551 Faz: (91(1) 76.'•75G5 ~` ~ ~ xe,~~s~a3,ta,ys APPELLA r E NAT S XHIBIT ~- SMALL BUSI?~'ESS INCt1BATORS \Vhat is a Small Business incubator? A small. business incubator is a business ~~~hose purpose is to foster the creation and expansion of fledgling businesses by providing below-market rental space, clerical services, management consultation, and access to financial services. An incubator can greatly enhance the prospects of a business's success by providing a nurturine and supportive environment during; tl~e critical start-up phase. Business incubators have been used successfully as economic development tools, as vehicles for promoting economic diversity, and as a means of creating nevi job opportunities. The purpose of the small business incubator, established by the ~~'ilmington /New Hanover Community Development Corporation (VIT~-ICDC), is to embrace all three of these purposes, «~ith an emphasis upon job creation for low and moderate-income individuals. HoH• Did The~• Get Started? Business incubators, as an economic development tool, are a relatively recent phenomenon. They dot their start in the 1960's and have flourished in the 19S0's. There are approximately 400 incubators in the United States today; 95°io of these have been established since 1980. Business incubators in the United States have three historical roots. The first has to do with efforts to re-develop inner city. blighted areas and/or distressed industrial areas. The second stems from the grov~•th of:innovation centers «<hiclt attempt to facilitate the transfer of ideas from universities to private sector, entrepreneurial firms. Tlie third source of development is private initiative, in which successful individuals or ;roues of investors have sought to transfer t}teir o~~~n experience with ne~t~ ventures to start-up businesses, 'and devised incubator-like environments in order to help these nevi firms succeed. A fourth motivating factor, which in mane cases is linked to inner city redevelopment efforts, is the desire to create jobs for low-income individuals and business opportunities for lo~~~ and moderate income citizens. ~Vliat Arc Their Characteristics? The prirnar)- characteristics of small business incubators are: • Shared services to tenant businesses, such as: clerical services, mana~_ement consulting services, and access to financial assistance. • Affordable working space at below-market rent. • A congenial, supportive environment in which companies can acquire valuable knowledge from each other and develop mutually beneficial trading relationships. • A partnership with the public sector, universities, community ~,roups, and private sector actors to attain its goals. (4. 27 t Rc~•iscJ 3/1x/95• ~~~ . ELLgNT'S •• EXHIBIT ~4- ~ Ho~~• Successful Are The~•? _ ~ ` Business incubators have proven t}iemselves, during the past decade, as extremely viable vehicles for the successful development of small businesses. lf'hile Ihr•jailurc rnfc fnr .cn,all h~~.cinc.rs sari-~~ps in general (d~~ring lheir• first ,f tic }years) is X40 pcrccn~, the s~~cccss ra~c of h~i.cine.rscs llur~. Rci ~hcir s~ar~ in an . inc~ibalor is SO percent! It is for this reason that the ~t'1\rHCDC has chosen to establish a small business incubator as a means of, promoting economic development.. - a . ,. .. «'hat About The ~'Yt~'HCDC Business Incubator?~ -: • • The WNHCDC .has purchased-three commercial, condos. and qan acre of land in Che:Hilton Industrial-Park. - Each condo. has 1500 square. feet , with; a .mix of office ;space and ,manufacturing: or work space. The ~~'I~TI-(CDC has units, of J,500 q.-eft. ~ These .units arc (eased at below-market rental rates to fledeling businesses eneagd in light manufacturing, service-related industries, research and development, and construction. ~ ~. , ~~ - , .. The facility, otherwise known as the Wilmi,n~ton Business Center-, provides what is known in the trade as;... "flea space", which can accommodate, in.general, businesses with needs of between 1200 and 3000 square.~- feet. ofspace (in some cases, more] whichmay include a combination of manufacturing, storaee and. of`-rice space.. The aocation pro~~ides easy access. to major arteries, the airport,, and;. downtown Wilmineton,, and the settin, and environment is attractive and conducive to business activity.,.- The basic purpose of the incubator is to provide a variety of business sen~ices desiened to help fledgling businesses in the critical start-up phase. The basic services that will be provided are as: follows:: •: • Space,-at below-market •rental rates ~ .. .. • Referrals for management consulting services in various areas • Office and secretarial services ~K. .~ + Businesses may be charged a nominal fee for these services, ~~+hich, along with rental rates,-tnay be raised according to 'the tenant's increasing ability to pay, and as the time for graduation .from ahe incubator approaches. Normally, tenants will occupy space in tl~e incubator for a period of two years, after wtuch they wilt be expected to "graduate" and find suitable and•,adequate facilities.in the community-at-large for their expanding business operations. (See Adde~idum I for current list of tees) :~, _ ~ . , K'ho Arc the Customers? Tlie incubator will target small businesses that are en~,aged in li~_ht manufacturin~~ and/or service industries employing five to ten people, requiring a small amount of space at a reasonable rate. Tl~e basic condition (~ ~, x~.~~s~a3na~s APPELLANT'S EXHIBIT ~- that must be met is that they provide job opportunities for lo~~!-income residents. Tenants that locate in the incubator must agree that 75 percent of the jobs created will be tarceted for low-income individuals. ~Ytiat is a Business Plan. ~, As part of the application process, an applicant is required to complete a business plan. This plan is the complete explanation bf how the owners plan to develop their business and attain their goals. ~. This not only will tell us about you, but most applicants will equally find that in preparing the Plan; it causes them to consider all aspects of forming and operating the company in order to assure overall success. (See Addendum II for further information on ho~~~ to comrlcte the Business Plan.) m 29~ ~~~ ~~'ilmington/Neti~ Hanover Community Development Corporation S11 Cornelius-Harnett Drive Wilmington, Nc 2s4oI, ~ ~ ~ APPELLANT'S ~9I o~ ~~2-~sss ~ EX H I B I T ~ / .. -. . , _ ~~•. .. •. ~, WILMINGTON BUSINESS CENTER tJ APPLICATION PACKET t ~ ~ THIS PACKET INCLUDES: I. ELIGIBILITI~ GUIDELINES II. APPLICATION PROCESS III. APPLICATION CHECKLIST IV. APPLICATION l~ 30:.: Rcriscd 3/lJ/9S ~I s A a a t r «~ilmin~ton/I\e~~• Hano~~er Communit}• Development Corporation . APPELLANT'S I. EliQibilih- Requirements EXHIBIT ~ ~ 1. The purpose of the Incubator is to: • assist small businesses in the light manufacturinb, service or research alnd development industries • create emplo}anent opportw~ities for low-income individuals 2. The business should be: • a developvn` business, or • a start-up business, • able to create a minimum of ~ jobs over a 2 year period 3. The business o~~ner must anree, in writing, that: • 7~% of those hired~will be Iow-income individual`s (accordin` to the most recent poverfi~ standards published by the US Deparnnent of Health and Human Services); but • The CDC (through its .associates) will assist ~~~ith training, if requested. 4. Aln applicant must sho~~~ evidence of need for the hind of assistance the Incubator provides. 5. Ail applicant must demonstrate that he/she has a viable business idea. 6. The CDC ~~~ill actively and affinnativel}~ seel: to provide assistance to qualified minority and female entrepreneurs. 31 . .APPELLANT'S II. A iication Process E)( (~ ~~ HIBIT 3 1. Initial consultation ~~~ith Incubator Manager, to include a video overview alid receive application package. ?. Review Business Plan with Incubator Manager. 3. Return completed application to Incubator ~Mana;~er. ~' 4. Applicant notified, in writing, of Review Committee decision whether..to proceed or dechme application. ~~ ~ ~ .. ~ . 5. A licai~t notified in v~~riting, of final decision. ~_ PP • ~ U ~. ` . ~ l__i '~.*From receipt of a completed~applicatio» tmtil the applicant is notified of the final dec~s~on is approximately thirty (,0) days..,- ~ a - --} 32. ~~ ~ APPELLANT' S ~. CHECKLIST FOR APPLICATIONS EXHIBIT B ~- STAGE I APPLICATION (See Addendum II) (to include): (1) Summary of Business Plan _ (2) Marketing Plan (3) Financial Statements (a) Current • . (b) Projected (4) Company size -employment plan (S) Operational Plan (6) Resumes of owners and key manaeement. (7) Details of (at least) three independent references. STAGE II TAX RETURNS: (I) Personal taa returns of applicant (for past 3 years) . (Z) If applicant has been. in business, owner's personal tax returns ~: business tax returns (for past 3 years). . (3) if applicant is a corporation, annual returns for past 3 ~, years; tax returns on all officers and directors of the corporation. licabl if d i l e.. pment, app equ estate an APPRAISALS: Rea AUTHORIZATION FOR CREDIT CHECK: Provide name and address of bank s with which ou have done business with in the last three years. () Y Please include Bank Account Numbers.. IVi; ~, p s. ~, . ~ _ ~ ~ 33, ;...a ~ ~ _ x ~, 4 .. - ., Wilmington /New Hanover Community Development Corporation AdJcnJum I ~ U Small Business incubator Services .. CLERICAL: ~ . Receptionist ................................. . -...... ....................................No`Charge Typing (1 page letter/envelope!stamp) ..:...............,... 1,.................... 52.00 (each additional pace) ................................ ...........:..... S .50 envelo e/stam .:.......:.:.................:................S:SO ( P P)•- MISCELLANEOUS CLERICAL: ' Typing ............................................................................................ 52.00/hr. Photocopying (includes sorting and stapling) ................................... 5 .l0/cop}' ANCILLARY: " ' . ~, ~ :,; , . , .. s - - Copier.....'.::..:....' :.:. :. .::..: ' .::.: .......:..........:..........:..... '- 5.05/coPY . }~ Fax: w Send.......: ~ ~..... ...:..:..'... .. :.::...... : ....... ...:..:.:... 51.00 _ :........ Receive ................................................:..........................:..... 50.25 PROPERTY SER~~ICES: U APPELLANT'S EXHIBIT Br Q Conference Room .................::...............:......-...:::.:.... ..:...:.........:. No Charge Telephone Service c~:. Hook Up ...............~............................,......,... 5100.00 conc-time fcc) Trash Pickup/Water......... ' .................~ ....:.. .,.... :::... .:..:...:'545.00/per mo.~(for a 1500' unit) Limited Advertisin ~ ' ` ..'.:...:!. No Charge ~ - g ...................................... ................ ~. Allocated Parking .............................................:........... .. No Chance , .~ NOTE: The abo~•c rate schcdulc is subject to change. ' • .. 34 Rc~•iscJ l0/17/9S ~, u Wilmington /New Hanover Community Development Corporation ~~ ~ Application ,~ (The Business Plan Addendum II APPELLANT'S EXHIBIT ~ ~ This Plan should consist of (at least) the following. Comments Have been added to assist the applicant. I. Business Plan Summary .~ Usually this is completed last and is a brief one or two page summary of the package. 2. Marketing Plan What are you going to sell? Who is the product or service targeting? What experience do you have? What equipment will you require? What competition will you have and how will you compete? How will you proceed with your businessl This section can be one (or more) pages. Often, such things as pictures of what you sell, independent references to selling prices, the required equipment, or your competitor's adverts are helpful to include. 3. Financial Plan This is two-part. What is your business' current status (if applicable)? The second part should be projected (perhaps in quarterly) sections of your start-up costs, initial operational income and expenditure, and what full operations will look like. Perhaps the applicant would like to discuss the detail and extent of this section with the Incubator Manager before commencing. It is always very useful to include supporting notes to explain how you arrived at the numbers. 4. Company Size - Employment Plan This section is very important. The CDC exists to help develop small businesses for the purpose of creating jobs for low-income individuals. So, we need to know your plan for employment, to,include details of positions (job descriptions) and numbers of employees you plan to hire over the first three years. This should be about one or t•wo 4, pages. ~,. L ~ ~ ~ . w. A , ~~ , ~. :. . ~ . 3~5, -K . . .. e -~ ~ .., , ' ~ ~ ~ ~ ~ ~ APPELLANT'S s. operational plan EX H I B ! T _~.~_ Although, in part, similar to your marketing plan and employment plan, this ~.1 concentrates more on your operation. This should discuss how you will run your ... business. How do you envisage future growth? Again, this should be about one or . two pages. ~ . 6. Key Management. Resumes We' need to know~something~about the owners and their~key management: This should include past employment and experience in the business you wish to develop... 7. Independent References .,- .. We need at least three references that the CDC may contact. .~ • ~ .. ,.1 ~ , Yes, it's detailed, and lengthy, but we think you will find it as helpful to you as it will be informative. for us. , Starting up a business is very demanding and challenging. W,e think,' the Business Plan will be a good reference guide: to you. ~ , , . ,. - `. .~ _ .. ., . ._A. -.. _, r . ` ... ~ is . - ~ r a i A n ' 1. .. 4. • ,~ v. .. ~ .. ' ~ k [" _ .. 36 . 4 ., :--~ ~ ~ ~~ ,Ex r~ Lei T C APPELLANT'S ~~. ~ EXHIBIT C ~ NORTH CAROLII~TA - - NEW HANOVER COUNTY THIS LEASE, made and entered into this the by and between the Wilmington/New Hanover Community Development Corporation (WNHCDC), S l l Cornelius Harnett Drive, Wilmington, North Carolina 28401 (Lessor) and (Tenant), for the lease of Unit a* WITNESSETH: ~, 1. Subject to the terms and conditions hereinafrer set forth, Lessor does hereby let and lease unto Tenant, and Tenant does hereby accept as Lessee, a certain portion of a building located on Cornelius Harnett Drive in` Wilmington, North Carolina, said space containing l S00 square feet, as outlined on the floor plan of the building attached hereto as and incorporated by reference herein. The premises are to be used for and confined to the purposes of and for rio -other purpose's without the expressed prior written consent of the Lessor. ~~ 2. The term of this Lease shall be for ~ - commencing on the ,and to end on the 3. The Tenant covenants and agrees to pay to the Lessor the startin; monthly rental of ,on site at the facility manager's located at S l 1 Cornelius Harnett Drive, or such- other site as may be "designated, made out to the Wilmington/New Hanover CDC said payment to be made in advance for each month's rental on the first day of each month during the term, except that the rent for the first month of the term and a security deposit of one additional month's .rental shall be paid to the Lessor simultaneously with .the execution and deliver) of this lease. The basic rent, any additional rent or surcharges and all other sums payable thereunder to or on behalf of Lessor shall be paid without notice or demand, and without set-off, counterclaim, abatement, suspension, deduction, diminution or defense. Upon the expiration of this Lease and the return of the premises to Lessor in satisfactory condition as described herein, Lessor shall, return the security deposit to Tenant. However, should Tenant in any manner be in default or damage the demised premises, then Lessor shall keep all or such portion of Lease deposit as may be needed to cure the default or make necessary repairs. 4. The Tenant ~ expressly ~ acknowledges that the premises have been purchased and/or constructed with public funds, that Tenants have been selected because of their potential success as new ~, : ~ ~. ~~ small business enterprises, and that` by becoming a tenant, Tenant agrees to: ~ _ ` a , .. ~ .~ :R x y. 51 1 Cornelius Harnett Dri~~c: Wilminston. North Carolina 2K~U1 ~, Tti: (910) 7G2-7jSS Fax: (y1n) 7G2-7iG5 - /~rrGL ' L.ryi v ~ 'J . , EXHIB{T e ~ • A. To pay. all rent and other fees at the time and in the manner provided in this agreement; B. To maintain the premises and any adjoining or outdoor space made available for use by the Tenant in the same condition as when received, less ordinary wear and tear or any damage covered by insurance, and to place no trash or obstructions iri common areas available for use by Tenant; ,,, . C. _ To:make no.additions or alterations to the premises. without the express prior written . _, . consent of the Lessor; _. ' " D. To abide by the rules and regulations for the operation of the WNHCDC' Business' Incubator; E. To maintain the premises free from recognized hazards that are causing or likely to cause serious injury or death,, and .o maintain a drug-free workplace; F. ~'I',o abide by the zoning.requi~ements of the City_of Wilmington pertinent to the . incubator facility; G.. To permit entry by the Lessor at any reasonable-time io ~nsp~ect the condition ofthe premises and to ensure that Tenant issiri compliance with the terms and conditions of this Lease; , H. To acquire and maintain at Tenant's own. expense throu'~;hout the term of this Lease general liability. insurance, of not less than 5500,000.00, to include bodily injury and 7 _ property damace. The Lessor shall riot be.~liable for anydama~e or injury to Tenant, or any other person, .or..to any property, occurring on the demised ,premises or any part., ..,. . thereof,,.and Tenant~agrees tahold Lessor harmless from any claims for damages, no ,.. matter how caused. Tenant must provide Lessor with a copy',of Certificate;of Insurance. - ;, .. ., ,•. , S. Tenant;<shall~ not assign,. transfer, morteage,,pled~~e .;.r otherwise dispose of this Lease or any .part thereof, nor sub-let the. premisesfior any part thereof or permit said premises `to be occupied by any .other persons without the express prior_wri.'tt.en consent ,of the Lessor which shall not unreasonably, be withheld, provided the purpose of the sub-lease„are in. conformance 'with the general ,objectives of the incubator and the sub-lessee,willconform with~:the regulations of ,the',Incubator.However, upon the. written re uest ~of the Tenant, the .Lessor ma sub-let 'the demised remises or an art q y p y p thereof. Lessor may collect the rent from the assignee, sub-tenant or other occupant and apply the net amount collected to the rent. herein reserved, but_no such .collection shall deemed to be,a waiver or release by Lessor of . any, obligations of the Tenant hereunder, ~ ~ - +~ ~ ~ ' .~, ~ n . ,, 6. During the term of this Lease, Tenant shall provide and pay~for.all electncity, heat, water- sewer, ands other utility charges, deposits, hook-up fees o~. other sums _wfiich may become,•due and payableas a result of tl~e Tenant's use of the demised premises. Tenant shall also provide for any and~~all ;,janitorial services which are or may become necessary for the regular cleaning and maintenance of the area leased to the Tenant. 38 p,PPELLAR 3 c EX H I B LT . ` 7. Lessor hereb} co. enants. ~ nth the Tenant as folio ~ s. ~ . A. Upon payment of the rent and performance and obsen~ation of the aforesaid covenants, the Tenant shall and may peaceably and quietly have, hold and enjoy the premises .for the term aforesaid, provided, however., that this covenant shall not extend to any interference with Tenant's quiet enjoyment ~~~Iticlt may be caused b}~ other Tenants or occupants in the building. Two parking spaces are allocated per unit tenant. ~- B. To make repairs to structural defects and deteriorations of the outer walls, foundation and roof in accordance with maintenance policies established by the Lessor. 8. It is expressly aereed that if at any time durinL tl~e term of this Lease, tl~e Tenant should be adjudged bankrupt or insolvent, or the interest or estate I~erein demised should be taken away from `~ Tenant by operation of law or any other legal process, such adjudication or determination shall terminate and cancel this Lease without further notice or action on the part of either party hereto,. and Lessor may at once re-enter and take possession of the demised premises. Tenant shall immediately and ~: without notice from the Lessor vacate tl~e premises upon tl~e occurrence of any of t)te aforesaid event. - In case of any termination of this Lease upon the happening of any of the aforesaid events, the Tenant shall indemnifjt the Lessor for all loss and damage which Lessor may suffer during the remainder of the ~• term by reason of such termination, whether through loss or decrease of rent or otherwise. All personal - property placed or moved in the premises shall be at the risk of the Tenant or the owner thereof, and ~, Lessor shall not be liable to Tenant for an}~ damaee to said personal property, or to Tenant, arising from .the malfunctioning of an}~ plumbing or electrical services or from amp act of negligence of any co-tenant or occupants of the building or of any other person. 9. Should the leased premises be ire any manner damaged b~~ Fire, Flood, wind or other casualty, the same shall be repaired at the discretion of and at the expense of file Lessor, If tl~e damaee is so extensive as to render the building uninhabitable as determined by tl~e Lessor, the rent described herein ~•~ shall cease until such time as the building shall be put in repair and fit for occupancy aeain by the Tenant. In the event of the total destruction of the premises in any manner, file rent owed as described hereunder shall be paid up to the time of such destruction and from thenceforth, this Lease shall cease and terminate without further notice or obligation on the part of any of the parries hereto. l0, It is expressly aereed that if anp monthl}~ installment of rent or other lease related payments as herein called for remain overdue and unpaid for 30 days, the Lessor, at its option at any time during - such default, may declare this Lease terminated and canceled and take possession of the demised ~, premises as set forth hereinabove. -~ ] I. Other agreements: - ~ ~~~ ~ . ~~~ .. n w . r . ,. .. ~~~ ~~rt 39 •^ ~ .~ ~ x .. . - - ~ APPELLANT'S . ~; . ~" EXHfBIT c ~' 12. This agreement shall be binding upon and shall inure to the benefit of the parties hereto, as well as their successors and assigns, during-:the entire .term of this agreement or any; e~.-tension hereof. Either party fo this agreement may cause it to be recorded with tl~e New Hanover County Resister of Deeds. . ~ .. r ' IN TESTIMONY WHEREOF,'.the parties hereto have caused th.is.Lease to,be executed in its respective corporate riame by its..Executive Directorand attested~by its Seereta.ry, and sealed with its common seal, in duplicate orisinals, one of which .is retained by each of said parties, the day' and year first above written. • (Tenant) (Executive Director, WNHCDC) . .. r. • _ . (Secretary) • ;,. .~ ~ .. -~ ~,.. if ~. - ~ ' ~ - ~ ' _ T '! .. ~i~. .... ~. . ~t ~ . • .. 40 . ~ ;: .. ;~ ,. . - ~ - ,~~~~ ~~ ,: n .. - - 4 ~ x~ IO5-278.7: Real and personal property us~~~B ~i" ~ educational, -scientific, literary, or charitable purposes. (a) Buildings, the land they actually occupy, and additional adja- cent land necessary for the convenient use of any such building - shall be~ exempted Crom taxation if wholly owned by an agency listed in subsection (c), below, and if: (1) Wholly and exclusively used by its oK~ner for nonprofit edu- ~ ~; cational, scientific, literary, or charitable purposes as.de- fined in subsection (e), below; .or ~ . O TAXATION fi10~ 275 7 • 278 §105 7 , • - . .PROPERTY SUBJECT T - . ' (2) Occupied ratuitously by an agency listed in subsection (c), ~ :. er than the owner, and wholly and exclusively below, ot -- used by the occupant for nonprofit educational, scientific, literary, or charitable purposes. • (b) Personal propert}~ shall be exempted from taxation if wholly • ~ owned by an agency listed in subsection (c), below, and if: (1) Wholly and exclusively used by its owner for nonprofit edu- . ' cational, scientific, literary, or charitable purposes; or ~ (2) Gratuitously made available to an agency listed in subset- Lion (c), below, other than the owner, -and wholly and ex- ' ~ ~ elusively used by the possessor for nonprofit educational, ' scientific, literary,. or charitable purposes. ~, ~ (c) The following agencies, when the other requirements of this - • section are met, may obtain property tax, exemption under this section: • -• - - -•----~1)-A-=charitable association-or-institution; - (2) ~n historical association or institution, (3) A veterans' organization or association, ' (4) A scientific association or institution, ~ ~ (5) A liter:~ry association or institution, (6) A benevolent association or institution, or (7) A nonprofit community or neighborhood organization. • •(d) I~jotwithstanding the exclusive-use requirements of subsec- tion (aj, above, if part of a property that otherwise meets the sub- section's requirements is used for a purpose that would require - exemption if the entire property were so used, the valuation of the part so used shall be exempted from taxation. (e) The fact that a building or facility is incidentally available to and patronized by the general public, so long as there is no material - • :. ~ amount of business or patronage with the general public, shall not . . defeat the exemption granted by this section. •, • ,. {f) Within' the meaning of this section: (1) An educational purpose is one that has as its objective the '~ education or instruction of human beings; it comprehends the transmission of information and the training or devel- opment of the kno~~ledge or skills of individual persons: • (2) A scientific purpose is one that yields knowledge systemati- • •. ~- tally through research, experimentation, or: other work . . ' - done in one ormore of ~~the natural sciences. r. - . . - (3) A literary purpose is' oie that pertains to letters or liters- . t tiure (including drama), especially~Swriting„tiublishing, and ~ • the study of literature. n . • • (4)' A charitable purpose is one'that has humane and philan-. thropic objectives;.it is an activity that.ben:efits humanity ~~~ or a significant rather than limited sesmen~t of the commu- ecuniar rofit ~ • nity without expectation of or reward Th 4 ~ ~ y p , . . , p . e . humane treatment of animals is also a charitable purpose. .. . ~ (1973, c. 695, s. 4.) .~.. ~ - ~ _ - ~ .. .~ - - APPELLANT' s3s . ~. C• 263 SOL"1'13 E 4STER?; REPORTER, 2d SERIE~X H ~ B ~ T and that the car belongs to tlie~ petitioner,, which remained after the deduction of cer- ' do not lead in an~• conceiyab]e gray to the ~ Lain expenses, be held b}• the Clerk of Supe- • conclusion chat petitioner nas failed to nor Coup of Onslow County pending the • care' his burden to sho~• lack of kno~•ledge. outcome of this appeal. We hold that the The caurt has made no attempt to enter any petitioner is now entitled to those proceeds. findings with re"spect -to the petitioner's reasons stated For the the judgment is knoa-ledge of the purpose for ~rhich his car . , . - and the cause is remanded to the reversed u•as being used. But, factual determina- , lions concerning what he knew, or had yea- Superior Court for the entry of an Order son w beliere, or to what uses of his vehicle releuing the proceeds of the sale of the he actually or impliedl~• con.~ented, must be automobile to petitioner. made before the fact-finder can ans~•er the Reversed and remanded: ' ' essential issue and before it can conclude ' ~ ' that the petitioner has failed to 'cam, his WEBB and «'EIiLS, JJ., concur. - burden. See S:ace r. P.icn2r•dson, supra. • - ` Perhaps the reuon the court's findings '. „~ , prove so deficient resulu irom the total ' O ~ RRNUNBERA51lr lack of eridence irom Which findings ao • support such a conclusion could be made. "" All the evidence in this case dictates the 451;.C.App.632 contrur conclusion. Ths is the second and In the Matter of the. TA.\ABLE STATUS mos: significant infirmity of-the conclusion TING~ OF A; OF :PROPERTI- GONSI,S ente:•ed by Judge Bruce. The uncont.-adict-. _ 10.5 ACRE TRACT OF .L.4.2~~ A.~D ed testimon~• of the _petitioner is that he ALL I!~1PR0~`EI+fE~"TS AI~-D :4LL entrusted his ear to ,liarino, a•ho, from- the , PEP-SO\AL PROPERTY' "LOCATED .._ record before us, hu not beeen linked in any -. THER~E01\ AT 17.00 R'£ST EHRIN- . respect to the transaction between Oiiicer `EI:IZABETH CITI'; GHAL''S STREET Stu art on the one side, and ~f eye:•s and , I~`ort}i~Carolina- ON•ned br Carolina Con- Diosley on the other; iha: p?:itioner u•zs in ' s'sociation of Seventh=Da.• Ad- ference 4 ilmin~.on when >feyers and Mosley jail in ~~ • used his cu to t:arsport qualudes; that he • 'ventists,'Inc. and Afade•A~•ailablE to «•. did not know and had ne~•e: met those two` R. 1~'insloN• Memorial Home, Inc. individuals; and that he nad not authorized Ko. ,791SC556. '• such 2 use of his car, nor did he know until .• Court of Appeals :of North Carolina." approximateh• a week after the vehicle. ~•as , seized, that it had been used. in yiolstion of March, l8, 1980, . . ,, the narcotics la~•s. The onh• permissible, . - . conclusion to be dra~•n from nis t.esUmony, : The .Superior Court; 'Puquotank •Coun- ' which we emphasize is the;onh•, eyidenrx on P.alph A. R'alker, J., upheld a determi- ty the essential issue of knowledge, is th2t the , petitioner hu Gamed his burden of proving nation of. the Property Tax Commission ex- that he did .not know and had no reason to empUng' certain propem• from ad' Valorem believe that his car w•as being used by fey- taxes. On .appeal, the Court of Appeals,' . ers and Mosley to transport controlled sub- Er~•in, J., held that fact that nursing -home' ~ stances. It follows that he ~•u•entitled to made paymenu to••'church in anamount " the return of -his car. G.~. § 90=11?.1(c) ~. equivalent to interest on loan incurred by. (1979 Cum Supp:).` ~ church for expansion purposes and, depreci- g `The record discloses; ho~re~•er; t}iat, sub- a ation on property- did • not prevent home seouent to the=entry of the order of forfe! :: from.occup~~ng propem• gratuitously so as `' ' •~- * `~ lure, the paries, agreed, to ~tne sale of the to be exem t from ad valorem taxes, in . p • ' car, and an O: der .of Sale Kis thusz'entered that property. u•as being used.for charitable, on 13 Jul}' ?979.-~ In that Order Judge , Purposes by a charitable institution. Bruce directed that the-proceecsLLof the~sale • ~ffirined. • - . . .~ ~,- n ~~~ • . ,~ ~a ~ • .~ .! S' Taxation ai Fact tha_~ menu t,o church interest on to pansion piirpc ert)• did not pry propert}• gratui from ad yalo wu being use charitable insti This actEOn b~ ers of Puquot.a a'inslou• Dien lion from ad appealed to LhE sitting u the . P.eview. The, dered that the property by Pas and that resa be allowed. T~ Puquounk Cou Superior Cour•_. Propert~• Tax` conclusions ~-e,. and affirmed t}: from ad ti•a/o: ed. white, Ha'.!, by H. T. biulie Elizabeth Cite Pasquotank Co Aiount, n•hi~ Carder., b}• E ' Carolina Conf ~. Adyentisu, inc. rial Home, Inc Johnson, Ga~ 4 H. Johnson, P.: Health Care F~r~ ERV4I?~, Juc:+-~ Pasguotank ihatc The Supe~ the ~1u'gust 4 North ~Caioli •: which"final •~ clusioris,' and of law on the ,~,, APPELL,~IVT'S EXHIBIT 3 bfATTER OF TA_~ABLE STATUS OF PROPERTY, ETC. N. C. H.39 -- Clte u, N.Uap- 763 $.F,2A 838 ruction of ter- Taxation a?.l1.1(4) unsupported b}• substantial competent ev- erk of Supe- '~ Fact that nursing home made pay- ~ idence in .view of the entire record u ndin the :~ g ' ~' menu to church in an amount equivalent to submitted and Khich final decision ad- hold that the ~ interest on loan incurred by church for ex- judged that the assessment by Pasquo- `ose proceeds. pansion purposes and depreciation on prop- tank County of certain property owned judgment is ` .+. erty did. not prevent home from occupying by respondent be set aide and that the •. anded to the Y property gratuitously so as to be exempt property be exempt from ad valorem tax- • of an Order ~:. from ad valorem taxes, in that property ation pursuant to G.S. lOS-278.i(aX2):" sale of the ?: wu being used for charitable purposes by a (Typed from material in all c: ps) charitable institution. G.S. § 10~-278.- Rre find no error and affirm the judgment 7(x}(2), (cxl), (f}(4). entered. The evidence prese:lted before the Prop- ,~;cur. f; This action began when the Commission- erty Tax Commission, sitting u the Board ers of Puquotank County denied the W. R. of Equalization and Re~ieK•, leaded to show Winslow Memorial Home, Inc. an exemp- . ~ lion from ad 1•alorem taxes. The home the follo~•ing. appealed to the Property Tax Commission, The N. R. Winslow- Memorial Home, Inc. sitting as the Board of Equalization and is a nursing home operated mainly for the Review. The Property Tax Commission or- aged and infirm located in Elizabeth City. ' ~ dered that the usessment of the subject The home is affiliated with the Seventh- ' :E STATUS 'Y property b}• Pasquotank County be set aside Day Adventist Church and is funded partly iTI\G OF A and that respondenu' claim for exemption ' through the W. R n'inslow Foundation. _ ~:~'D A`vD be allowed. The Board of Commissioners of The land on which the home is located wu ~'\'D I`I'I' Pasquotank County petitioned for review in donated to the ~~•enth-Da}• 4dvertis: • - LOCATED ? Superior Court. The court found that the Church b}• W. P Winslow, who had a spr- EST EHRII~i- Propert}• Tax Commission's findings and cial interest in the care of the aged. The TH CITY, .conclusions were supported by the evidence home is run as a nonprofit corporation sepa- rolina Con- and affirmed the order allowing exemption rate from the church, although the philoso- tenth-Day Ad- from ad valorem taxes. Petitioner appeal- phy of the Seventh-Da}~ Adventist .Church fable to R'• ..' ed. ~ is obeyed in the administration of the borne. aInc. = White, Hall, Mullen, Brumley d. Small, .~ The major application of that philosophy is by H. T. l~fullen, Jr. and G. Elvin Small III, in concern for the spiritual, emotional, and ' Carolina. ~' Elizabeth Cit}-, for the Bd. of .Com'rs of Pasquotank County, petitioner appellant. mental well-being of the patienu in addi- lion to concern for their physical well-being. Mount, White, King, Huuon, Walker S. .There are no religious or other restrictions Carden, by E. J. Walker, Jr., Durham, for on entry, except that maternity, tubercular, tank Coun- Carolina Conference ~ss'n of Seventh-Day alcoholic, mental, or drug addicted patienu a determi- Adventisu, Inc. and W. R. Winslow Memo- are forbidden. 'ommission ex- rial Home, Inc., respondent appellees. All patienu must be able to pay the ad valorem ' Johnson, Gamble b Shearon, by Samuel home's fee when they are admitted, but ;~ U1C~~`,',f Appeals, H. Johnson, Raleigh, for North-Carolina that rule is violated in practice. The home nursing ,home Health Care Facilities Assn, amicus curiae. does pay ce:-tain sums labeled ."rent" to the "' an amount `' - y ~ ~' Carolina Conference of the Seventh-Day ~ ncurred by ;. ERWIN, Judge. :- .Adventist~Church, but that is merely a label _..nd. depreei- Pasquotank County contends •on appeal, . of :~cpnvenience. The. sunis~corisist of the prevent :home ;}; that: "Y ~ ' =interest on a mortgage, °which' the church , t pally so as ~_ g ~. .. :: "The Superior Court erred in affirming ~ , entered ~ntoao provide funds for the expan- taxes, in '• the August ~3, 19i8 final decision of the , , lion of the home, wad a sum for deprecia- for charitable North Carolina Property Tax Commission lion. • The church accumulates the deprecia- ion'~ which final decision made findings, con- lion for future capital. improvemenu. The 1 elusions, and decisions affected by error home's auditor testired' ,that t ~were , R of law on the part of the Commission and expenses which the home w;ould~a~d if it I ~4 ^, f j~.+~t+} W ¢5° ~ 4 ^ k ~ .a x~~~ ' , y A~I~EL:L~a(VT'S EXF,'IBIT_~ ~- ~Q ?~. C. 263 SOUTH EASTERN REPORTER, 2d SERIES o~•ned the property and that the church did not earn a profit from the rent. The ad- ministrator of the home felt that it u•as no longer possible to define a charitable insti- tution as one which prodded services free of charge, because the government nou• provides funds for" the indigent. He felt that the home u•as a charitable institution, because it prodded more services than -are covered by government reimbursemenu: :Medicaid paid all •or a portion •of the home's fee fo: mos: of iu patienu, but Diedicaid placed a ceiling on reimbuise- menu. The home u•as not allowed to charge the patienu or their famiiies the difference between the 'Medicaid payment and the home's fee. 'Medicaid paid .the home S?3.00 per dar for skilled care; the home's expenses for skilled care ~•ere 531.46 per dar. \Sedicaid paid S'~3.30 per day for intermediate care; the home's expenses were S?.:.8?. The difference w•as made up bj• donations, chiefly from the «'inslou• Foundation. ~o patient had ever been forced to 1e: ye the home because he or she could not pay the home's fee. Some patient had been. admitted ~yho,did not qualiiy_ fo::Medicaid and u•ho could not pa}• the fee: others. were admitted before their 'Medicaid eligibility or other, fee ar- rangements arere'determined. It u•as a pol- icy. of the home to try to determine the method of pa~-ment before. admission. There had been a surplus in recent years, after donationL, which the home had used to air' condition the original building. The home had no stockholders and, paid no divi- dends. Iu zsseu would be° disfi•ibuted to the ~ church if the corporation 'were dis- solved. The home u'zs exempt from state and federal income taxes as a charitable institution: Eehibit included financial statemenu for the home from 1914 through 1977, the constitution and bt•laR•s of t the Carolina ' Conference of the Seventh-Da~• Adventist . Church, the Articles of Incorporation nand Bylaws of the ~'. P.. ~'inslou•'. Memorial Home, Inc., "and a letter from.,the, home's -administrator to the Department ,of Social • Services 'concerning determination of AMed- icz/~d/~ta~us prior t,o admission. The County contends that the decision holding the real property in question is ex- empted from ad valorem taxation by G.S. 105-278.7(x}(2) is u•holl}~ unsupported by ei- ther the findings of fact made by the Com- mission on the entire record as submitted, and in order for property to be exempted from ad ~~alorem taxation under G.S. 105- 278.7(ax2), it is' necessan• that the property be "u•hollj• and exclusively used by the oc- cupant foi• nonprofit educational, scientific, literary, or charitable purposes" and that if it is occupied by one other than the owner, it must be "occupied gratuitously." In considering this case, ~u•e agree with the statement written by Chief Justice Par- ker in bake Count}• y. Ingle, 273 K.C. 343, 346, 160 S.E.?d 62, 6; (196S). "\i'hat is said in Southeastern Baptist Theological Seminar}',_Inc ~•. K'ake Coun- t}•, 2S1 K.C. 775, 1'L S.E.2d 52S,, is rele- want here: 'In this connection, this Court stated in Harrison y. Guilford Count}•, 218 K.C. 718, 12.S.E.2d.269, that statutes exempting specific property from taxa- tion because of the purposes for, which such property;is held and used,'.are and should be construed strictly, when ..there is room for construction, against exemption and in favor of taxation (cit- . ing cases). . "'By the rule of strict construction, however, is not meant that the statute shall be. stintingly or even. narrowh• • construed but it means that even-thing shall be excluded from iu .operation which does not, clearly come . _ within the scope of. the language used." Stacy, C.-J., in State ~•. Whitehurst, 212 N.C. 300, ,193. S.E. 657.' " Our determination u•itl be made in, view of the above. Carolina Conference Association of Sev- enth-Da~• Adventisu, Inc. is a nonprofit cor- poraUon.with authority. to hold title to and . operate schools, churches, and medical facil- ities.and ''to carry on any line of religious, educational; benevolent; and philanthropic work." .The occupant and .operator of the nursing -home is VS'. R. Winslow .Memorial .:. .. u,: °` Home, Inc North Caroii~ operate, and's aged persoi~ the properi~. extended care expansion `` loan obtain~f home makesv,11 ciation which and depreci~ fated the de~ In wake C 347, 160 S.F~'l Court u•hen~ lion held: ~--1~~ "[TJhat the tains and. with iu u is a church' es on P.ha• the chu: c}) gratuitous<_ • leased proF and pa~•s .i use of the :r do to use pr' religious nip .' owned thil :i ~. it, it woul~_... pay the exF as church ;> constructioV ~" stinting con: _~ clear that if . 'f this p'rope{ ~' exclusively;~.1 ~Y be exempt f x and we so in controve :o suant to (;. ~- within the s ~" groage uses '1 comes wit}~. ~: 'the constitu' r - section S t .:purposes s} b • Plaintiffs ~4- 'z ruled." • . . As in 'Ingle,, ~-• amount 'eqw~,~ ~~ loan incurred-! ciation of Sep B' the decision estion is ex- ;ation by G.S. rted by ei- ""Fs v the Com- submitted, be exempted er G.S. 105- .he property 'sed by the. oc- al, scientific, "and that if n the owner, ~usly." agree with ` ,>Justice Par- .. `Y•3 N.C. 343, ~~tern Baptist 'd ~?~, is rele- our: stated County, 213 na: statutes ~• from taxa- ~oses for which <ed, are and ~ictl}•, when •Noon, against view of ciation of Sev- onprofit cor- Utle to and edical facil- :ie of religious, hilanthopic o~ator of the stow 1lemoriaf onstrvction, the statute a narrowly means that from its )early come wage used." tehurst, 212 A~~ ~ ~LLANT'S ... EXhfBIT ~ `~ bf ATTER OF TA%.~LBLE STATUS OF PROPERTY, ETC. N. C. ~j ' Clte as, N.C.App~ 283 5.F1d 818 t: Home, Inc., a nonprofit corporation o North Carolina, with authorit}• to "own, operate, and maintain a home or homes for aged persons or senior citizens." In 1914, the property was improved to a 121 bed extended care nursing home. The funds for expansion were made available through a loan obtained from the association. The home makes monthly pa}•menu to the asso- ciation which includes .interest on the loan and depreciation. The association accumu- lated the depreciation for future expansion. In wake County v. Ingle, ?73 N.C. 343, 347, 160 S.E.2d 62, 65 (1968), our Supreme Court when faced with an analogous situa- tion held: "[T]hat the fact that the church main- tains and pa}•s the expenses connected with iu:use of the leased property, which is a church building and iu appurtenanc- es on Rhamkatte Road, does not prevent the church from occupying this property gratuitous)}•. It pays no rent for the !cased proper ty, and merely maintains and pays the expenses connected with iu use of the leased property which it must do to use proper)}• the leased property for religious purposes. If the church had owned this lezsed propert}• and had used it, it would have had to maintain it and pay the expenses connected with iu use as church property. To adopt a contran• construction would mean a narrow and stinting construction of the statute. It is clear that if the church were the owner of this property which it uses u•holh• and exclusively for religious worship, it would be exempt from taxation. It seems to us, and u•e so hold, that to hold this property in controversy exempt from taxation pur- suant to G.S. 105-296(3) comes clearly within the scope and purpose of the lan- guage used in that statute, and it clearly comes within the scope and language of the constitutional provision of Article V, section 5, that property held for religious purposes shall be exempt -from taxation. Plaintiffs' assignmenu of error are over- ruled." - • . , As in Ingle, respondent's payment of an ;. } amount equivalent to the interest on the loan incurred by Carolina Conference Asso-• ciation of Seventh-Day Adventisu, Inc. for f expansion purposes and the depreciation on the property does ,not prevent respondent from occupying the property gratuitously, and we so hold. • G.S. 105-278.7(a) provides: "§ 105-??8.7. Real and personal prop- erty used for educational, scientific, liter- ary, or charitable purposes.--(a) Build- ings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from• taxation if wholly owned by an agency 1'uted in subsection (c), below, and if: (2) Occupied gratuitously b}• an. agency listed in subsection (c), below, other than the owner, and wholl}• and exclusively used by the. occupant for nonprofit educational, scientific, liter- ary, or charitable purposes." G.S. 105--278.7(c)(1) provides:' "(c) The following agencies, when the other requiremenu of this section are met, ma}• obtain propert}• tax exemption under this section: (1) :1 charitable association or insti- tution Thus, the determining questions are crheth- er respondent is a charitable institution and whether it used the property in question for charitable purposes. When presented with a similar situation in Central Board on Care of Jeu-isn Aged, Inc. v. Henson, 120 Ga_~oo. 627, 630, 171 S.E.2d 747, ?50 (1969), the Georgia Court of Appeals held: "Neither would the fact that the resi- denu paid rent according to their ability destroy the charitable nature of the insti- tution. Brewer v. American ,lfissionarv Association, 124 Ga. 490, 52 S.E. 80•t; Williamson v. Housing .-luthority ot Au- gusia, 186. Ga. 673, 199 S.E. 43: Elder v. Henrietta 'Egleston-Hospita/; 205~Ga: 489, 492, 53 S.E.?d 751. In the present case it was shown that in 1961, which a•as'stated to be typical of. the monthly'amounu paid liy the residenu, more-than'S0°o of`the•' ' residents paid less than maximum and of:.• the 61 residenu 11 paid nothing: The 45 i'. • - - E~LANT'S • EXHIBIT ~ 6 • i342 '~. C. 263 .SOUTH. EASTERI\' REPORTER, Zd SERIES record further reveals that the pa}•ments parties, during their marriage to each other. made by the residents. ha~•e been insuffi- The District Court''"'Pitt Count}•, -Robert' D. cient to cover the cost, of the direct oper-' Wheeler, J., granted temporar}•''cust,od}• of ' sting expenses of the home, and the •defi- ` children to count} department of social cif was made up by contributions. sen•ices and ordered department t,o place The purpose of the home is to care for children in'mother's home pending hearing the aged ,and provide for. their ph~•sical on the merits, and denied father's motion to and mental welfare. As is stated in dismiss, and father appealed. The Court of Bozeman Deaconess Foundation r. Ford, Appeals, Hedrick, J•, held that: (1} father's 1~1 MonL, 143,. 148, 439 P.?d. 91~, 917: 'The concept of charit~• is not .confined to , . appeal from denial of his motion to dismiss. the relief of the needy and destitute for was subject to dismissal since .not. from a . , "aged people require care and attention final determination, and.(2} .trial court had apart from financial .assistance and.the subject .matter jurisdiction to enter tempo- , suppli•• of this care and attention is as ran- order placing cust,od~• of children with , much a charitable and benevolent pur- department of social services. , pose u the relief of their financial .~ifirmed. • .rants:,. , ,, - ~ ~ n'e find the opinion in Central ~ Board on Care'oI Jewish -,1ged, Inc. y.' Henson, supra, s ' 1. Appeal and.Error x78(5),,. uasire,.and per we hold that the properti• in question was-properly'' exempted 'from ad l • Denial of motion to dismiss. is not a final determination•but is an interlocutory va orem taxes, iri that it K as being used for - z charitable purpose b}• •a charitable institu-- ruling and thus, ordinarily; no, appeal ,,lies tion within the meaning'of G.S. 105-?78.• .therefrom. "G.S. §• 1-277. , i(f}(4); G.S: 105-275.7(ax2), and G:S. 10~-' '•~ ~ ~ . 2. Parent,and .Child ~?2(ZO) ~ ?7>:.,7(c}(1).• - ... . • , -"`~ ' R'hen the record before us is`reviewed as where trial 'court ~neitlier had nor .ore- ' a whole; the evidence clezrh' iustifies the tended to hzve 'personal jurisdiction over Commission's decision. The judgment en- father, and obviousl~• children ~~e:e' not his' tered below- is propert~~;' denial=of father's motion to dis- - - . Affirmed miss mother's action for custody of two ' . , . ~; minor children did not constitute de"fermi-~ P.OBEP-T b1. AfARTIl; and'aELLS, JJ., . nation that affected substantial ri'ghu nor, concur: ~ did ii constitute adverse ruling as to juris= • diction over' person or propert~• of father, 1.. , ..and thus appeal from such order was pre- ,.. w . o,t ur~uMou:rsn~ mature and subject. to 'dismissal. G.S. . • ~ • " 3. Parent and Child .x2(5) • 55 N.C.App.-666 , • Helen R: BROADDL'S ~ Trial court, ~;hich found„that children -, were present in \orth Carolina when moth- . - ~•• er's action for their custod~• was commenced Clarke R BROADDUS. and.temporar~• custody order K•as-entered, :. ?~o. Z93DC801. - and which had. Personal jurisdiction over • Court of .Appeals of North Carolina ~~.-mother, had authority to enter temporary ' ,, . -....order, placing custody'-of .the children- with' 'lfai•ch ,18, 1980. ~ cou'ntI• department}'of social.;~sen•ices and ' • •. .:, ~ • ' •, ordering rt.to place Them with;mother'pend= Action ~;as brought b~•-mother for cus ing heanng of .cause on the merits: - G.S. -'- tod~• of, two .minor ,children born:~to the. .;§,54-13.5(c}, (dx2). -: M ,, . 46~, - ~ , •i -. ~'` ~ k d. Parent and Cl ~ Fact that- .'•, to .trial court'_ placing custod~•"'c partment of s • to place them ~ on the merits of t of children'did n. null and -void."' :.' , This is an ac ~' two minor child ing their marri3; complaint vetifie filed 1:Decembe she and her hu _ rated on ,3 ~pil. ' dren, Margaret andA Edward Cd ,. remained w'ith• he Pitt Countl•;:~o". . their father on~~ picked up the `~. s visit. or. 1? Ocfob not see, them.a~< although she•tal on three occas~or. Plaintiff' attz :. te: k•hich she'd ?~^ ' ]4 October 1978 ~ that lie K•as taki!;: , .. long 8: extender ~'. not let her "take..) was tr}ing to do for them: In plaintiff learned _ ee of duPont, ~ha~ ford;' Dela~•are. ` that on 29 No~ Delaware, pick, . ,~ brought them ba• Upon the filir ' Chief District .a Whedbee entered" ' bey 1978, granti children to 'the ~ . Social 'Services s ment `to place t} their'mother per. ' - ~_ S. its. ' i LJ D 0 ,APPELLANT'S 6? \. C. 160 SO17T3 EASTERN REPORTEP., 2dCSERIE~ `" I _ •i "The :trite: continues: .`Estoppel is trios: :: equentl.• applied in cases in:•ol:•- ing constitutional ]a::- ::•hcre persons, in some marne:, partake of advantages un- dc: s:a;.tus. The rule is well settled that one ::•ho roiun:a: it}• proceeds under a statute znd claims benefits therebp con- ic:;ec' ::•i11 no: be heard to question its co-s:i:u:ieraiit:• in .order to avoid its burdens. Certainl}• such a person will no: be allo::•ed to retain his ad:•antage o: keep his eorsideration and then re- pu~iate the ac: zs unconstitutional. This principle applies also to questioning the rates o: actions of state commissions.' "\iorcorer, in Cameron ~•. '\•IcDonald, sup: a, this Court said: 'It is the bencral rule, srobject to ecrtzin exceptions, that a defendant mac :rai:•e a constitutional zs:rell as a s:atuto:~• provision made for his bcneiit ^ and this me}• be , done br express consrn:, b}• failure to zsse.: is in apt time, or b~- conduct in- consisten; a•i:h z purpose to insist anon i:,' citing State r. Ha:uiieid, lSS \.C. ~.-, ] 3; S.E. 639. he coas:itutio :z]it.• of G.S. ~ 115-1s9 (bl :rzs z:tacked b}• a pc;itioner n•ho ::•as seeking - schoiz: ship. bcnciis pro:•ided by said satuu in the ezse of P.amse;• :•. \or:h Czrgiinz \•ctc.-ans Commission, 261 \.C. 6~:, 13. S.E.3d 6:9. The superior court d:niec relief to fire petit one:, and in ai- ii: n:i: ; the action of the soot: io: tour:, this Corr: stated: "' she ma}• not o::es:tor, the eonstitutionaiit}• of the .~1c2 upon :rhich site bases her claim." upon accepting the: benefits under the statute, dciendants ate precluded from at- tacking the statute, the j~:isdiction of lire court. to enter the order p:::lino plaintiii in possession of fire propert}•, or the iaii- ure of the plaintiii to sirictl}• compl}• ::•ith the provisions of the statu;c t:•hich defend- ants attack. Deicndants may proceed in the cause to determine just compensation under G. S. Chapter 136, Article 9. This cause is remanded to the superior court of Durham Count}, fora determina- tion of just compensation urtdcr provisions of G. S. Chapter 136, Article 9. Remanded. HL'S1:I\'S, J., took no part in the con- sideration o: decision o: this case. o ~ ^n •~+n• r.:v i 2.3 \.C. 3;3 WAICE COUNTY and City of Raleigh, a municipal eorparation v- Ben H. INCLE, Sr. No. 524. ~uPrcmc Ccurt of \orth Carolina_ Jlarch °0, 19G~. G \ichols on Eminent Domain, ,Third -' L•dition, ~ 3&.331(3), p, 653, states; ~ Ci:•il action to collect and foreclose certain tax assessments upon real estate. "I; is undoubud;}• the la:r• that an ~ Aiter.hcaring upon a :.•ai:•er of jur}• trial o:rne: of land taken by virtue of emi- upon stipulated facts, the Superior Court,. rent 2omzin proceedings echo =hzs ac- \\'ake Count},, J. \\'illiam Copeland, Spc- cey:e2 and Been paid t're a::•ard of dam- eial Judge, adjudged the real,}, to be exempt, .. arcs eznnot ziter~:•ares contest the ~•alid- ,arid the count}• and eft}• appealed. The • i;:• of the taking, either dir cell}• or col- 'Supreme Cou.:., Parker; C. J., held that •, late:ally, or"seek to recover or' retain • the tact that a church maintained and. paid •?~ ei.sa po__.._ion of his land, no. matter ho:v _• expenses connered ~:-ith is use of .lease ' 'iuoczmen:al the defect in the proceed- • propc:tr did :tot prevent..the church iro~ • trig r zv be." _ OCCUp\'l^a "g. zuitousl}•" •..•ita:n the terra of an exemption propcrt~• s: tt•as exem• tt` itousl,•••. b)' one ot} tt t:•ere on•ner, n'ot lion. Afiirmcd. t• Statutes x190 Plain and aZt lar. cast unambiguo:. on for construction be gi+•en effect accordir obvious meaning, G,S• f Const, art. ~, § 3. ' 2• Tazatlon x204 f~7 Statute providing in P open be exempted from reli - tt•hol]}• and e~c1t gious tvorshiP ii 1an•ii ce Pe d churches o: relig;o owner t~. g'atuitonsly b;• o if}' io: hich, if it :vcrc ost•n. cxcr:tptioa under stu tioa u G Sbtguous and requite. n ~ 10.i-?9G(3) • Tazatlon C~2e4 That churc~ maintained Pcnses connected with its ~s property did not pret•cnt tiro: c cuP)'ing "gratuitousl)•'• _ x•as ctae statute t~'hereb:•t,eer. c one meted if occupied •• -ai other than oN.n 8:atu °trner, would cr u•h;ch, . qualif!' io: c~cmP 4• Taxation ~24Q chat ch here realty n•as leased to and religiouts bod as. du1}• orRanize~ I and eaclusit~ .and used premise I frig n6 rent e1y for religious «•orsh expense but maintainin property u•as exccd kith use 'ofnpr ~ 10~?96(3)• met from taxation... '._ tz • .~ `` Tfiis ~'~~' t. close is a ctvtl "action to collect an ' certain. tax ' assessments d estate heard upon a waive Upon r of jury' - ~47 ' ~ ` A PPE ~~ 'z ' • `t;: ` v COUNTY v. I?IGLE `'C _ WAEE z. . CSteas160S.E..dC_ EXHIBIT ~ 8 ~ of an exemption' statute whereby 'certain upon s:ipuiatcd faces` agreed to a::d signed :a t:ridcr the ~ ~ prope: t;^ ~~•as exempted ii occupied` "gra= b;• `couascl oa city. side aitc: t?Se com- :_cd froth a;- h tuitocsly" by one oche: than owner ~~•hich, plaint and answer c:.d beta iilec. '_ic:ion of the ~ if it ~rerc owner; «•ould quzlii;• for e~emp- ai~g plaintiff: ~ _ •- _ i The relevant• stio_]atcd fae~ -arc in es- o: t?:e iaii- ~ t on. • ,,~ , scnce as follows: fl) That ~~"ake County , ~ comply with . _ , ?+fiirmed. is a, bod}-; politic acri corporate of the State ~ :•hic:: dciead- -• • of \orth Carolina ~^c the r.:y'oi Raleigh , ~ :: I. Statutes 0190 is a mu.^.icipal corpo:~:ion of l~"akc•:County, , • jt t4•hen •relevant language of statute is ~orth,Carelira, a-c each cor;,o:ation has :' t'r.e cacse t~ unec: G S - lain and unambi uous, • there is no oc- P g d s i f i « « power. a: d autho:::p to a__e__. le~•}•, and . , t cas on an statute mu on or eonstruc; collect taxes=agains::cz] aad personal proe- ` be given effect according to its plain and e~.~"located: aah.i.^. :heir respective bound- , :hc ~supe:for obvious tncaning. G.S. ~ I0:-246 and (3); cries; • (2)' that cefe^dant Irsie ~ is <the `'a dc•ermina= Corist. art ~, ~.~. ou•nc: of a ,ccr.tain rot of yea?h• located, in ?c: provisions 2. Taxatlan C~ 204(3) Raleigh _Township, ~l•ake Cot:at.•, within 0• • the ;axin authori:v o: each p:zi:aiii, which Statute providing in eiiec:`.that there rcal;:• is'desc:ibcd :.-::icu'a:iv br ,^.;c•a aad ' ~ `~' should be excmpted from taxation certain boui:ds; (3)' 'that :=a realty was icascd b~• • property wholly and ,exclusiseir :used for ~ deicr'daht to the T::atces of the Fir_t - is ;he, con- iully owned and religious. worship ii la~~ \Iissiorar-v Church •oi Raic:g'r., .\ar:a Car- s case: - ~ :~ held by Churches or religious bodies o: ii olira, b:~ a 'writtea lease whici is iac?:- • • occupied gratuitously by ore other than p~,-ated.ia the :errc: (~) tha- the. Firs: ' ~ _ owner which, ii it a•rc on-tc:, would qual- \Iissio-a:~• Chu-e:: o:~Rale~gh. \or.S,Ca:- - . -• if.• for exemption yndc: s:att::c, was clear oiint, is a duly or sized a u::a and :elf- • ~~. and unambi~ttous and recui:ed ao construe- `• - gious trots, and .:~i the a:,ove described • lion. G.S. ~ 10:-346(3). prc:aiscs a: c used •a•holly a.^.c exclcsi.•eiv Taxation G34d io: :cif;ions wo:shi?; !:) .;?:a:..dr'endar:: - f : e-.e:~•es- ao :cat.:.:: oa :he id : irs; llis- Thzt church ritai^tained ant paid ,ex' sionary•Church io: :he use of the propcr.y •~- of Raleigh;. _ penses corinectcd with its csc of leased .. although the. said "church is ;o maintain Uon ~ prone: ty did .not prevent the: ca from oc- and , pa.• the expc_scs conncrcd with. its -' _ cupying "gratuitously" within terms of ex' use o.f. the proper=•' (6) that the sai6 emptior. statute whcrebv terrain property lease is iq lull force and eiicc•: (7)• ;ha: _• ~•' _ u•as excmpted if occupied "gratuitously" by Piaintiiis ha~•e L•scd ;'re• lessee :calte, for _ _ one other than owne.~ which, ii it err. a taxation and asses=ed :he realr.• for aaxa= . Carolina. ~ .. owner, would qualify foe exert pEioa: lion against deicacara, and defeadanr"has ~ 4. Taxation x24-1 consistently asserted that the said teaity is ' exempt from taxa::on b.• vir-.uc of C.S. ~ ~~?tere realty a•as leis:d to trustees of 10.-?96(3); and iSl deicadant `has not y^ ~ :L . d iorec.ase church ~rhich ;~i•as ~ duly organized ehu'rch p1id any ta_ecs upon -the property "ih con- a ~ real • estate. and religious body and used pre-rises wholly .. ~ troversy. _ avid exclusi~•cly for rcli¢iotis n•orship, pas. . _ ' of jur;• t: ial ~' ~pc.=ior Cou- ' ~ ~ ing no rent but maintaining and pa.mg ~ t pon the stipuia:cd • Tars Tudge Cope- } , " expenses connected with use of property„ laid adiudged ant decreed that the rcalt~• cpc?and, Spe= ~ :v be exem t • prope: t;• was' exempt from ta~aUon ~G ~ " ~ . "•dcsc:~ibcd in tNe"ccmptain:. is exempt from p , poealed. 'The ' § 10;-X96(3) x ` ' ' taxatioh; that the,.p:aintiiis reeo~•e: nothing ~j held that • . ~ ' r ` .off thr.dciendant os ad ~valore.-•t. taxes io: ., .: taed.and paid ~ ~ - r • •` ~ ;i.:~ ` the period eoverec in thu ae:ioa, .that no ~ sc of I s 3 This is a civil `action So eoilec• aad fore= lien attach to sac prope^y Sr vi-•.x of - ca c { - ~' : church from ~ _ -,close certain tax asses meats upon real " "the bees levied, n d'th'at ~•te costs of this ^ ::1 ih estate"heard upon a ti•ait~cr of jury trial ` action be ;a_~ed ag_:zst the piai=r'iis. .. . e•te.~s , 48 • - i D u • APPELLANT'S • ~ '~. C. 160 SOIITH EASTERN REPORTER, 2d ~ I B I ~' 1 From this jud^ment plaintiiis appeal to the Supreme Cou:.. Tohn. A. Rob;:tson, Ralcigh, for plain- tiii appcliants. l-au;ha~ 5. Z~•inborne, Ralcigh, for de- fcndart appellee. PARI:ER, Cnici Tusticc. Plaintifa have tn•o assignments of trror readin; zs follo~ys: "The plaintiffs except to the failure of the Cour-, to find as a fact and as a con- cl_sior. of la~• tnat the defendant is not excmot ::oat ¢axz;ion by yinue of the pro~•isioas of G.~. l0_ -?96(3). "The plain:if is except to the judvtrtent alloying the del cndart to be excmp: from ;aea:ion by ~•ir•.ue of the provisions of G.s. lc-?96(3).° Th_ Noah Carolina Constitution, .article l-, section :, declares in respect to prop- er ty exctto: ?: om :aeation that "the Gcne: a] Assembh• :r:ay c~en:x cem:;e: is and o: op- cny held io: educa:ionzl, s:icn:iiic, litc:ary, cultural, ehari:ab;c o: religious ou:poses .~. ?::: swan: to :ha: co^stitu:ional authority, the Gcne: a1 Arse-thin enacted G.S. ~ 10:- °95, whica rcacs: "The follor: ing : cal property, and no oche:, shall be exempted from taxation: The 1961 Gcncral Assembly amended G.S. ~ 10~-296(3) by inserting near the middle the ~yords "or occupied gratuitously by one other than the owner ~yhich ii i[ ~yere the owner, ..•ould qualify for the exemption under this section." ~•l'hat is said in Southeastern Eaptis: Theolo~ieal Seminary, Inc. ~•. \?l'a3:e County, 2a1 N.C. ii., 112 S.E.2d ~?S, is rel:yar.: here: "In this connection this Court states'. in Harrison y. Guilford County, 21S 1~.C. i 1S, l3 S.E?d 269, that statutes excmp;- ing specific property from taxation be- cause of the purposes for ~rhich such property is held and used, arc and should be eonst:;:ed strictly, tyhcn there is roc :~ for construction, against exemption and in favor of taxation (chin; cascs)t. "'By the rule of strict construction:, ho:vcyc:, is no: meant that the statute shall be stintingh• o: even narroa•1y eo::- • s:rued ' but it means that cyen•- thing shall be c::eluded is om its opera- tion ~rhich does ao: elcarh• come o•ithin the scope of the language used,' Stacy, C. T., in State ~•. \Vhitehu:s;, ?12 N.C. .i00, 193 5.=. 6~i, 113 A.L.R. i40." (1] \\•hcn the relcrant lanwage of a statute is plain and unambiguous, there is no occasion for construction. Such bein; the ease a statute must be given effect accordin; to its plain and obvious mcar.- ing. S2 C.T.S. Statutes ~ 322b(2) at 6ii and ~S3. matte: of this the Trustees c of Ralcigh, ~ said church. is religious bod; :acd u•holiy .~yorship; ani no rent from said proper}• required to n: conrcctcd .yi .The panics sc:ib:d in the the stipulated .]case :he pro i^ per; : "T: siuration 'of covenants he filled by t're and lease to to bc~in as ~ ~. to terminate rain lot oi• 1~ bui]ding and ~ - [3,4] .The ~ lA BlaCl: S ~ iollo~rs: "1l' f Side: a;io^.'' Z hold, t'r.1t ;h tans aac pad its use of t church build :~ • Rhami:attc f• ~• church from •' tuitously. I: property, at: the e~penscs ti leased prope prop:rly the purposes. I ]cased prope • .hare had to t pcrses eoan s p:opcrty.• T • .y lion would construction that if the c' '~, ,. property. ~~•h~,< •siyely for r r c~empt iron- 3 U, S. E.2c 9:• ¢¢¢~~~ "(31 &:ildi^ss, with the ]and upon [2] The ~yords used in G.S. ~ 10:-?96 which th:y a:: situated, lawfully o~yned (3)~ as i; is nor written, are clear and and he:a b}• chat ches o: religious bocies, unambiguous and require no constructio^. ~y:•tolh• and exclusively used for religious So far as rcleyant here, these words mean ~yo:ship or io: the residence of the that realty ovncd and held by churches or ~' :ninist:: of any such church or religious rdisious bodies, ~yholly and exclusiycly body or occtpied ;ratuitot:,sh• by onr used for religious worship or occupied g:a- other ;raft th:: on-ner which ii it were tuitously by one other than the o~yner which, ;, the oe-:r.; ~yo_]d qualii.; for:the excmp- ii it were the owner,=will qualify for the ` lion t.-tae tms section, togc;hcr with, s ,.~ ` ' ' exemption under. this sectior» ~ ~ - the aoetttorzl ad•;acent lznd reasonably ' • necessar;•~'iort ;iic convenient use of any. The; relevant stipulated facts are these.:.. " such b_ildin~."' • .. (1) The property which i; the subject ~ ' ~_ lit., . ~:~ . _ APPELLANT'S • • .. lf1~LER.. v . .. s~ • w Cite.. as 160 S.E.d 63 ~ ' _^:endcd G.S. _ matter of this litigation has been, ]eased to R-e so hold, :hat to•holc t::is pr'ope: ty i con- .r the middle" r, the Tiustees of the First'\fissionary`Church troversy exempt frog :2.earon pu:s_ant to :ou,~sly b}' one of Faleigh, North Carolina; (2) Liat the 6.5. ~ 10 ?96(3) cores ciearl}• u-itsin the 'f•it.were the said church is a duly organized church and scope and purpose of the laaguagt :aed in :e exemption ~ religious body; and that the property is that stature, and it c:e_..-i•• comes c: it is the ~~, • :aed wholly and exclusi~,ely for religious scope and :aag•,:age• o: .tae consti:_tioral ~ worship; and (3) that defendant receives provision of .•~aicle't-. sec:ion :, tcar•prop- :tern Baptist no :eat from said church for the use of erty held for relit:ous" p_r^oses stall be •~'ake Count}•, :~ said property although the said church is exempt f:orl taxation. P:aintiiis.' <ssign- =,• is~ relevant • ;~. required to maintain and pay the expenses meats oi, error are ovc::aied. eor.ected ~~•ith its use ~oi the'- propei•t'y. ' Court stated The parties stipulated that the lease de- Thc~ juds: went be?on• is . :::.•, 31S \.C. '~ scribed in the pleadings is incorpora.cd in _ :ores exempt- ~ • the stip::Iated facts by reference. • In this ?~f ii: nted. ' :axarion'be- k ~. Icasc :he property is described as follows, ~ - • «;hica such. ~. _ ir. part: "That the said•L•essor; in con- 1iL:S_:i\=, •T•, took. co part .in tit con- -t a::d should "' sideration of the terms; agreements and s_tratior. o: decisic- of :h~s case. .• :rt:ke is room covenants, hereinafter set forth to be iul- • _ - , :e::•iption and , thc Lessee, does hereby demise filled by cases,)., and lease to the said Lessee• for a period to be;in as oi. the dateoi this lease and ~"s .r •:-a~:~:~. cor,st:uction, i to te:minau as-set forth bclon•, that ce:- f ~ .. _ ~ - .. .:^.e statute ~ tain.lot of land,, :ogethe: y:ith tht church ~~ ~ -- .a: ro u•i}•~coa- _ buildin; and ~ppur:enances located. '•" - • - - ., '" :.s ope...- (S, 4j The word "Q:atuitous"• is defined ~ ^,~ ~.C..'S ~ '- " • come i~•ithin in Black's La:y Dic:ionarv, ~ith• ed:, as Max S. h11LLER _• used,' Macy; follows: -"~~ithout,valuabir or .legal con- ~• , ~" ~~~ ~'C' ' . sice:ation." It is our .o°inion, and: we, so • • Wincic Clarice, MILLER. F' '-0'•~ hold; that the lac: that the church main- +' ~ ; No. 2i 6. ` • ' tains and pays the e~peases connected ~)•ith ~ _ • .-,:age oi a its use, of the leased oropert}•, ~~•hich is a , Suprc~::Gout-. o: \ot-•h Carob=a. :ous, :here is S ach bein .. ' church, buildi::g; and its, apourtcnanccs on -. , March _`0, 165. . g Fhamkatte Foad, does not prevent the ,i:•e^ effect ` church horn eccnny:ng this property gra- ~cic:a mean- .,,, __ d ~• tuitously. It,pays ^no rent i,or the leased • Vic:ion ;b}- passcngt: agairst•c::vc:• for -' `" _.i an property, and merely maintains and pay; damages • for` personal- iniuries su<_tained in ' M1~ the expen<_es• connected with its use of the high«~a}• ~accid'ent. The •, Superior_ hour:, ` • leased ,property t~•hich~ it must do• to use \teckienbu:, Cou-:tt; r: oe:~ S. Pee , Tr.,-T., ~•`: 10-396 property for religious , properl}•. the ~lcased granted o Motion to s:r.~a defenses :elating -t clear -and , purposes. Ii the church had ou•acd this, to• failure ei ~passer.~c::o use seat heir, and cons:.-action. = leased proptrt}• and had used-.it,.it would • appeal .nos taken. Tae, Supreme- Court,, :words :Wean, have,had to maintain it and pay •thc cx- - Sharp, T„ acid, into: a;:a;that.s:nct`d_e.,carc: • churc~tesror`:, ~ penses connected with its use as ehuich is measu:ed'bv the r_=tomar}~'condue; of,the cxc' siely.• ' propert}•: To adopt a contrary ~ coristruc- - rea~onabi~• ?rodent malt, scant use a hick"the r ~cu?i~d gra- - tion" would mead a ,narrow ahd stinting , ,•,. `aye:ag_rrmotorat mares of •ha: ~tat• btlt; . ?iyae: «•nicz,:, _ construction of the .statute. `Ic is clear plus fac= ?:mat .ihe: t, is , ao s.anaa:d;..• for - aif•.; for the • ''t' that ii the church were the on•n~r of this. _ dec:d:ng e:hea it is egli~erce not.,:a asc art , - :°' - ~ propert.• which it uses u•ho11y and exclu- available ;eat ,belt, i-ditates'• that ~o duty :: are .ihcse • siyely for religious worship, it would be should bt_ 'mposed ::°oz motorist; :o use • , : ie suoject 50 exempt from taxation. h seems to us, and . ~ them :ou::aeh• whr..cve: flit; :ra-:c1 upon .. 160 Si.2C-S ~t EXHIBIT ' ~ 330 1`• C• 316 SOUTH EASTERN REPORTER. 3d SERIES quent change by Dir. McGraw. The conclu- sion that the newl}• discovered evidence will probabl}' result in an affirmative answer in plaintiffs favor on a nea• trial of Issue No. 6 is fully supported by the evidence. By his final assignment of error the de- fendanu contend that the court erred when it granted a new trial as a matter of law and not in the exercise of aiscretion. ~Fe disagree and hold the judge acted properly. 4fter stating his separate findings of fact and conclusions of law, the judge decreed: For the foregoing reasons, the Court non` grants the hiotion of the Plaintiff for a new trial as to Issue = 6 and orders that the case be -set for a new trial on said Issue. We hold this ruling to be a discretionar}• one. , As noted earlier, the motion before the court a•as made under Pule 60(b)(2). This rule allows di_scretionarr relief upon a proper showing. On the -face found and conclusions made vie find no. abuse of dis- cretion in ordering a new trial. Sind: t•. Easter, ?SS N.C. 153, 217 S.E.2d X32 (1970. But see and compare Carter r. Corr, 6>= T.C.Apo. 23, -. 31; S.E.2d 251, 283 (19~:). . .4f fi.-m ed. HILL and BECTOK, JJ., concur. w o Sm.u~etcyrsur. r ., In the Diatter of The Appeal of DfEChLENBURG COL'?~'TT. -. '~o. S310PTC973. Court of Appeials of North Carolina. _ ~ June 19, 1984. ~ _ ~ • The State 'Property Tax • Commission denied exemption from ad valorem -taxes on persona] propem• owned by. an incorporat- ed research institute, and the corporation appealed. Tne Court of Appeals, Hill, J., held. that in view of substantial control exercised over personal property in ques- tion by such nonprofit corporation and by contractor at facilit}• in question, contractor was acting as agent for the nonprofit cor- poration in iu use of the personal property, and such nonprofit corporation controlled the ultimate purpose for ~•hich the proper- t}• was used, and the personal propem K•as therefore "wholl}• and exclusively used" by such nonprofit corporation as iu owner, and qualired for exemption. Decision of Tax Commissioner re- versed, and case remanded. 1. Taxation a?~1.1(?) . Question of what is meant by "~•holl}• and ezclusivel}• used b}' iu owner" for pur- poses of exemption from ad valorem taxes on personal propem• wholl~• and exclusive- h• used by o~•ne: for nonprofit educational, scientific, literan• o: charitable purposes ~•as, for -'purposes of appeal, question whether pu-pose for which the propert~• was being ,used was ultimatei}• controlled b~• 'the corporation peeking exemption. 26 U.S.C..4. § 603(c)(3): G.S. §§ 10a-275.7, 100-2 7 ~.7(b)(1). 2. Taxation e>2a1.1(a) In view of substantial control exercised over personal propem' in question •b}• non- profit corporator seeking exemption and b}•. contractor at facilir}• in question, con- tractor a•as acting as agent for the non- profit, corporation, in iu use of the personal propem•, and such nonprofit corporation controlled the ultimate purpose for which the propem• was used, and the personal propem• wu therefore "wholl}• and exclu• sivel}• used" b.• such nonpron"t corporation seeking exemption, as iu owner, and quali- fied for exemption from ad valorem Laxes. G.S. § 100-2 7 E. 7. This is an appeal by Electric Power Re- search Institute, Inc., from a denial by the North Ca: olina for exemption personal grope; Previousl}•, the of Equalizatior County Tax St the application .Institute for ex Board of Lour. the decision to Tax Commissio as the State Revie~•, heard reversed Meck Equalization at Grier, Parke: Gage d. Prestt and Gar}• C. Iv Ruff, Bond, Hamlin L. ~Ca HILL, Judge Elect.-ic ?ow (hereinafter "i ration into: por District of Colt al s:atzs, incl• members cons coopera~ves. research reiote has been gran; Section 503(c)( Code and prior had been f North Carotin: use tax.. EPP. ed exemption side of North • 4 ~ In adaressia Y peal, the ~o: Commission heard the mat .~ ~ ~, following pe:-t'. ! EPP.I is`enf ;. ~ , , projecu in `~ie- • ~ ; arealestate • search Park `' ~ North Czrolin: :y owner of per: 51~ _ y. . ~_ . }• an incorporat- the corporation ippeals, HiII; ~J:, >stantial control -operty in~ ques- ;ioration and "by stion, contractor :e nonprofit cor- sonal property, •ation controlled :rich the-proper- :al property was ;si~~el}% used" by as its owner, ^lmissioner. re- Banc b~~ "wholly o«•ner" for pur- q ~~alorem taxes and exclusive- •ofit, educational, ;tablepurposes .~pea'l; •questioq :a,tne property :a:el~• controlled exemption. 26 . y~ lob-•Ys.S, ~. ~ . :ontrol .exercised ;ue"soon by non- exemption and' question, `con- ^t for the non-' of i}ie personal tit .corporation -5ose for-which :d the _ personal :ioll}~ .and exclu- •ofit .,corporation •tTer, and quali- ~ lorem'ta.~es. ~ w,~.. .. ::tic Power Re- a denial by th'e' 52 1 _ i . •:a .: ~.. r .nz. 3 ~''. :,,..: f '~ .. ~~ f c :~ .,. i ~ Y. } ~; ~~, ~l . ~~. . ~= ~~-: ~•f.•• , ~: • ' .~ •.. c 1• L .F . - o- ~. / \. 1 V .. _.. •, EXHIBIT ~ - ~- `~ -APPEAL OF hiECRLE\BL~RG' COUiti'TY ~. C. 331 Clte u J 16 s.E.2d J30 (,\.Capp. 1984) North Carolina Property Tax Commission valorem tax value of S?67,605.00, R•hich for exemption irorit ad valorem taxes on µ•as. located.. in the real estate faciliR•. personal property in Mecklenburg Count}-. On 1 February 1980 EPRI "entered into a Previoesly, the -Mecklenburg County Board master"agreement with J.A.. Jones Applied of Equalization Wand Review :reversed the Research Company (hereinafter "Jones"), a County Tax Supervisor's decision denying for-profit compan}; to .perform two major the application of- Electric :Power Research research projecu: 'The personal property Institute for 'exemption. -The Mecklenburg ;n question is being used in.connection with Board of County Commissioners appealed the performance of the two projecu. by the decision to the-North Carolina Property Jones: One project'is being super<sed b~ Tax Commission. ' That Commission, sitting Gary Dau, an employee of .EPRI; .x•ho re• as the State Board... of Equalization .and sides in California. :'~1r. Dau .was `at the Review, heard-- the ~ matter de novo; .and Charlocte~ plant twenty-one days beginning reversed-Mecklenburg County's Board of T January'1982 t}irough October; 1982; and Equalization and Review. ~ r• it a•as anticipated. that he would bey at the Thompson, Bernstein, -Poe Grier 4Parker' :plant an additional ten =days through De- , , , Samuel «oodard Gage g Preston b}• W cember. 1982. The other project a•as- su- ' " . penised by J oe Danko, an `.emplo}•ee' of and Gan• C. Ivey, Charlotte, for appellant. EPP.I, and }ie also lives in California. 1f:. Ruff, Bond, Cobb, Wade g ylcNair be Dariko was ac the Charlotte plant t•.~•ent}• Hamlin L.`Wade; Charlotte, .for appellee. days :tom 1 Jantian' •1982 through Octo• . , ~ bet, 198?: and ~ it• was anticipated that he - HILL Jud ' would be-'at the plant an'addiaonal~six davs , ge., throu ~ Decembe- 1.08 'The numbe- of Elect.-ic ~ Po.w•er Resea,-ch Institute. .,Inc., (hereinaite: "EPRI") is a nonprofie corpo- ration incorporated untie: the.law•s~ of.,the District of Colum'?ia. It ope:a:es in se~e~~ al:states, including- North Carolina. Its members consist Hof •elec:ric uti]ities and cooperati~•es. EPRI engages, in scientific research related to the power industry. -It has been g: anted tax exempt status under Section 503(c)(3) of the Internal' Revenue Code and prior to'-the bringing of this suit had been 'graved exemption from :the North Carolina income taz' and:sales and use taz: 'EPRI had'heretofore°°been grant- ed exemption from ad valorem taxes°out- side of 'N orh Carolina. _ " In addressing. Mecklenburg County's ap- peal, the North Carolina Property Ta:Y Commission,;,,(hereiriafter "Commission") heard. the matter de novo, and made `t}ie following, pertinent findings of fact:, `~ ` EPRI is'engaged in tu,o"major research projecu in Mecklenburg County.. It ]eases areal estate facility in .the University Re- search Park area .near the university of North Carolina'•at Charlotte. EPRI is'the owner of-personal property having an.•ad +.. g.n .. _. days•speat by each EPPI employee is red resen:atiye of the numbe: of davs any suc• cessor might be at the plant. Both ~EPr'.I emplo~•ees were present to supervise the respective projecu in accordance wit: the master agreement. All other employees at the Charlotie~ location are employees of Jones, the numbe: of such persons being about lift}-. ~ • EPRI has approximately-500 employees, including administrators and scientisu, who plan and manage research primarily tamed out through other organizations. Most of these employees reside in Caiiior- nia. The resulu of EPRI's research are published and made available to utility companies and to [he public. Jones does not lease the personal proper- ty o~•ned.;by EP$I'r Nor does, EPP.I re- ceive any rent.or other income from Jones. EPRI pays to Jones-iu costs and a fee for its services under the master agreement. Based upon its finding's`'of fact and 'iu rules of statutory construction, the Proper ty Tax Commission concluded that- G.S. 10~-25i:.7(b)(1} -does-, not, allow, the .exetap- tion.;oi-personal propem owned, by EPRI r r~ t ~ -- APPELLANT'S . 33.2. _~. C• 316 SOUTH EASTER.' REPORTER~~ ~~F~~T ~ ~ 3 E but used on a da}: to da}• basis by Jones. statute plainly sea out that the subject empt ~ from ad - For the purpose of iu decision the Commis- property to be eligible for exempton must " ~ question. But the Sion assumed, 'but did' not specifically wholly and exclusively used b}: iu on-n- be ' ba is ~'~ used b reach, the. conclusions of laR• that EPRI is er for nonprofit purposes" through iu em- ` '' s der the direction a scientific association, that iu personal ployees only. •r poses of this, apI propem• is used for nonprofit, scientific In constrain a statute several basic ten- g - lion before us in ses, and that Jones is actin as a ent p~ g g eu stand out_ I•lrst, it is elementary that lutes "u•holh• am or contractor for EPP.I. Such conclusion statutes are to be interpreted by giving ~ owner" is ~•heth effectiveh• reversed the decision of the words their "natural and ordinan• mean- .the. property . is - Meck]enbur Coup Board of E ualization g tT q .. ~ ing. Borders t:. Cline, 212 1`.C. 47.., 193 ~ controlled by EPI and Revie~c, thereby den}•ing an exemption S.E. 826 (1937). Also, it is abundantly A corporation.( to EPRI for ad valorem taxes on iu person-. clear in North Carolina that exemption •• ~•• association) is an al property, starutes are construed strictly in favor of ~.'' istence is mirrore The appeal presenth• pending is goy taxation and against exemption, although a creature of th~ erred principally b}• the terms of G.S. 105- such statutes are not to be stinting)}• 'or ;~ can do nothing. 2rS.i which provide in pertinent part as narrowly construed. Sale r. Joanson, _ net can it perfortz follows: Commissioner of P.evenue, 25S N.C. 749, aboard of direct "(b) Personal propem• shall be ex- 129 S.E.2d 465' (T963); Seminary, Inc. t: ' molds polic}' for t empted from taxation if ~rho11}• owned by akc County. 251 N.C. 77~, 112 S.E.2d li cers-president, ° an agency listed in subsection (c), below, . 528 (1960). Any ambiguit}• is reso)red in • treasurer-are re and if: favor of taxation. In re Rapoor, 303.?~'.C. ' policies through t {1) R'holl}• and exclusively used by 102, 277 S.E.2d 403 (1981). The statute ~ superintendenu. iu owner for nonprofit educarional, sci- under which EPRI claims exemption, G.S. ment personnel c ~'' entific, literar•}'; or charitable purposes; : 1.05-27E.7, establishes athree-prong test.- (1) the propem• must be owned b}• a scien- •• ployees w•ho are the day to day pe . . (c) The folloking agencies, when the tific association or institution; (?) the. prop- ~ sting machinery other reouiremenu of this section are ert}• must be ~•holly and exclusive]}- used ., corporation iuelf mew mar obtain -proper- :ax exemption for scientific purposes; and (3) the proper- •' even though ma under. this section: t}• must be so used b~• iu owner. employees never ' • ed. • [1) Our Supreme Courtin !n re Forest• f ` The definition: a (4) A scientific association or instiru- ry Foundation, 296 N.C. 330, 250 S.E?d _ •- • The record thro• tion:• 236 (1979), addressed the issue of ad valo- ;: , Darius, the tress • -rem tax exemption under the same statuto- j method of oper (f) Within the meaning o, this section: ry framework. Although the Court denied the tax exemption under face non•asser- "use" of the' prt i n per testimony '~ five of an agency relationship, the decision (2)' A scientific ,purpose is one that focused on the purpose of the properti•'s EPRI selecu i . }fields knowledge s}•stemaocalh' use and who had control o~•er that use. In acts to be evaht. through research, ea-perimentation, or view of this decision, the rules of starutory does it do the. other work done in one or more of the and the statuton• test for ex• construction ~•,r studies-are done natural sciences." Although se~•eral assignments of error , emption, we address the interpretation of the statute. In giving- the words of the ~~ development is t scientisu and. en; . office in Califor. are brought forth, we believe the control- statute their natural and ordinan• meaning, } ~^ operations and ling question is ~•hat constirutes "exclusive the}` must be applied to the face of the search is carried D .~ use by the owner." The appellant EPRI case to Which the statute is directed. ~ , and in foreign L contends Fthatscorporate engties are capable` ` ~ There is no question as to ownership or the experimenu of acting onlv~tli'rough agenu, that is pro- urpose .EPRI is a scientific association ~ and to°utilities a ' moters,•ofr cers, directors, employers;- rode-; .• and iu personal propert}• here is used for ~ ' , ~ ~ , ` ~ ~ • pendent contractors; trustees bailees or• . Had the. nonprofit, scientific -.purposes. x r Four 'projects', , , other authorised or implied agents. On the . propert}• been .used by an employee of Carolina, the pr. . other hand; the., appellee argues that the, EPRI, the property would have-been ex- lotte. The real c owned< by EPIC l , y • r :t the subject :zmotion must sed by iu ox•n- .~rough iu em- :, - .. - •e:-al basic ten- ementan• that '.ed b~• giving dinars nrean- ~.C. 472, 193 is1 abundantl~~ • :at exemption ly in favor of Lion, although sti.•Itingly or r. ' Jonnson, :nary;. inc. r~. '~. 11'~ S.E?d is resolved in ocor, 303 4.C. fihe statute :emor'on, G.S. ae-prong testy :ed by a scien- clusi~•ely used '3); the proper- ac: . !n re Forest- >0,. 250 S.E.2d :e of ad' yalo- same statuto- Cou~~, denied .cts" rion-asser- ?. the decision :rle p opem•'s - that use: ~ In •~ of statutory ^: test for ex- _rpretadon of ~•ords of the " aan• meaning, face of the is `directed. o'~7iership, or ~' `ic association= ~= r `e is used for t ~' '~ y 4 a. Had [he ,~; ' , employee of , :aye been ex• 54 5:~ ~`. Y.. :• ,.. ~: :- +. `: Y• ;: >~> S= .. ~.•: :'' ~~ ~= ;' ~~: ~. :- ~. ~. ~~ ~:. r Ff N: .~ t: i .,~ ~, ..r APPELLANT'S EXHIBIT ~~ ~PPEaL OF ,51ECRLENBtRG'COt~TY ~. C: '333 CUe u 116 S.ESd 130 (K.C.,1pp. 19&3) empt from ad valorem taxation without the control of EPRI it was sold to a third question. But the propem• on a day to day party and leased back to EPRI. .The per- basis was used by Jones, .a contractor un- sonal propem- Ryas selected. for the project, . der the direction .of EPP,I. For the put- purchased by EPRI and placed in the facili- poses of this appeal, therefore, the ques• ty at Charlotte. EPRI planned, defined Lion before„us in addressing what. consti- and managed the work done in the facilin•. lutes "wholh• and exclusively used by iu It selected Jones for on, site operations. owner" is whether the purpose to which Tones .was selected to keep the money the prope:-ty is being _ used is ultimately raised and spent and also to keep activities rn.,t.nllo.i he 1:'PRi senaratp- it sPnPr~ FPR'1 Prrlusival~• A A corporation (including an incorporated association) is an intangible being. Iu ex- istence is mirrored in iu corporate charter, a creature of the law. Standing alone it can do nothing... Only through iu person- nel can it perform any function. Generally, a board of directors or board of trustees molds policy for the corporation. The offi- cers-president, vice-president, secretan•, treasurer-are responsible for carving out policies through departmental managers or superintendenu. These middle manage- ment personnel direct suoer~isors and em- ployees who ar-'e actually responsible foi• the day to da}• performances, such as ~oe~- ating machines}' and the like:' yet it is the corporation itself that uses the equipment, even though- many o: iu pe:sonnel and employees never see` the machine: y operat- ed. - The definitions of "use" are limitless. The record, through the testimony of Mr. Darius, the treasurer of EPRI, reveals the method of operation of EPP.I, i:e., the "use" of the propem• by iu oµ•ner. His testimony in pertinent part is,as follows: EPRI selecu the t}•pe of research prod- uce to be evaluated.' In yen' few cases' does it do" the research. ~fathematicat studies are done in its office, but hardware development is done in the field. EPRI's scientisu and engineers reside in the home office in California, but the company has operations and offices- elsewhere. ~ Re- search is carried out_all across the country and ,in foreign territories. .The resulu; of the experiments are prodded to the public andlto utili'tiesFat token prices.:' Four projecu are carried on in' North ~_ Carolina,"'the principal one being in Char- lotte. The real estate facility was originat• ly owned bv. EPRI, but for reasons beyond r.P t; t. , . master agreement bet~reen EPRI and Jones was entered into under the terms of which Jones could be discharged if the non- destructive problems had been solved by 1952 or if Jones was not doing a good job. a lean staff of EPRI people was'on site from time to time so as not to duplicate facilities and technical competency, but it was expected that one or more permanent on site EPRI employees would be present . as the facility e~-panded. EPRI pays a fee to Jones for iu work and iu actual cosu. EPRI controls the work ac the Charlotte facilin•. and in se'doing. controls employees of Jones in several ways. t: first, Jones re- port to EPP.I. EPRL uses conQOlled cor• respondence. Reeoru of technical nature are exc'ranged. i• field auaiu are performed . from-time to .me to make sure EPRI is getting dollar ~ alue. Second. Jones performs tasks under EPRI's direction and conQ-ol. TR•0 repre- sentatives from California visit the Char forte site twice a month. One of them is called the project manager. Both direct people at Jones to do certain things and tarn out cerain actinides in connection with performance under the master agree- ' ment, including not onh• the formulation of the general plan but also detailed tasks. These' tasks are monitored b}• telephone calls, correspondence, and ~isiu to the fa- ciiin•. Third. Jones maintains custody and care o~•er EPP.I's propem and ace as the in- strumentality for EPRI to use the proper- ty. The equipment on site and~t}ie subject of this'cona•oyersy -was acquired by~EPRI tinder the terms of; the 'master agreement for the performance 'ofthis 'project: `a'nd was 'shippe'd to the • Charlotte facility by £PRI for .educational 'purposes EPRI does not lease the propem or rent it to ~. ~j k ~' s^~ ^.+~ ~ y`~ ~'~~ .. APPELLANT'S .334 ~. C• 316. SOt"I'H EASTER\ _ REPORTER.~~~IE~~ ~ ~ ~ L~~ ~ < . - .,_ Jones. It receives no benerit or income .. pensation. The Court of Appeals, Hill, J., parked her auto: from Jones for its' use. EPP.I controls the use of the propem• and determines. ~•hat held that claimant's injuries, arising when she tripped over median in area of mall '' ~ ~ mall parking lot employees b~• th use to which it can be put. Jones does not parking lot designated b}• mall owners for _ -; walked to~•ard use the propem' for an}• purpose other claimant's emplo}•er's employees w•as not ~~ ~ tripped over a than that set out in the-master agreement. sustained as result of accident on employ= arri~in€ Before All data generated b}• the facility belong to er's premises nor while claimant u•as per- ~ , -plaintiff had put EPRI. Insurance is carried and the premi- ums are paid by EPRI. It is the opinion of . forming duties for emplo}•er. a •< ,fast-food restaur Mr. Darius that EPRI is bound by actions ' . 'Affirmed' 'Dull Shopping Ce taken b}• Jones chile it is using the equip- . ;, eat the sandwich ment at the Charlotte iacilin•. `• fore clocking in f {2I In vie~~• ~of the substantial control ~~'orkers Compensation «7~0 ~ i ~' ~ 12.~~ p.m. Defendant leas . exercised b}• EPRI- over the property and Jones at the Mecklenburg facilin• u•e hold Workers' compensation claimant's inju- '' the mal] from Ca , that Jones K•as acring'as agent for EPRI in ries ~•hich resulted K•hen she t.-ipped ode* { owner. Accordi: iu use of the personal propem•, and that. Parking lot median in area of mall parking lease, store emph EPP.I controlled the ultimate purpose for ]ot designated' for claimant's employer's ~ the common are: which the propem' ~•as used. R'e there- emoloyees bj• mall o~•ners µ•ere not sus- ~ areas. The land fore conclude that '.the personal propem• rained as result of accident on employer's the common are: w=as ' "~•holi j• and ezclusivelr used" b}• premises or ~•hile claimant ~•as performing adopt rules and .EPRI as its o~•ner and a'ualiiies for exemp• .duties for her employe:, and thus, claimant use of the oa:kin tion from ad valorem taxes under G.S. 10~-- injun' by accident arising did not sustain employees. Pur. 276.7. , out of and in course of emplo}•ment and did landlord formula ' The decision of the `north Carolina Prop• not qualifi• for compensation. G.S. § 97_ ter, parking ;plan ' ern• Tax Commission is reversed. The czse 2(6): for the employEe is remanded.to~the Commissior. for entn• of Plaintiff had b judginen; in accordznce herewith. her employe:- w•h P.eye: sed and remanded. parkin€ for 13e1k ' George P.. kornegay, Jr., P:A. br George map incica~ng t BECTO\ and BP..aS}t'ELL, JJ..~ concur. R. I:o:negay, Jr:; and Janice S. Head, ployees ~•e:e to lioun. Olive, for plaintiff•appellant. _ time clock. -'She o i ~,• ~~„~~~ s•m~ s • Eatman, Gardne:, Feerick S Hedrick ~- monished for pa ' ,. , Kincheloe by Scott ?~I. Stevenson, Char- ~ previousl}•. .. ~ lotte,.for defendanu•appellees. These parking marked, no: cone . " ~ ~ to the general-: ha}• E. CL.~SSCO. Emplo}•ee. HILL, Judge.. designated for I • r. ~ The question presented by this appeal is 3 ~ ees. Defendant' BELF~-TYLER CO:~iPA.'~-l' OF COLDS• BORO ?FORTH CAROLI\A Whether plaintiff's injury b}• accident arose out of and in the course -of her employ- a _ ~'= that am custom designated for B , , IBC.. Empl''o~•er. ment, thereby enabling her to recover com- ~ •c employees could "~ and pensaoon under the 1i-orkers' Compensa• ;' . ~ the mall parking. ' ~ 'Home Insurance Compan}•. Carrier. tion Act. The. Commission ruled that the F ees of other sto: ing to do with th • :~o S31`O1C103S injun• br accident did not so arise. VFe ~ ter plan for park . . affirm for the reasons that follo~•. by the mall o~•n ~ ~ Court of Appeals:;oi='north Carolina. _ plaintiff, a salesperson for defendant at • bility for the ma• ' '' June 15, 19£ :.R Shopping Center store in its Berkeley 'Tull ~ designated parki ". `~ ~ • ~~.,_z „~ - r Goldsboro, >\orth •Carolina, amti~ed in the ~ ~ ity belonged~to t } _ Injured` employee .2ppealed denial b~ small parking. lot at approzimateh•~ 1.20 • ,~ ° ' In~ den}ing cc ;~ } - the-Industrial Commission of''~yorkers' com ;, p m. t:o be?gin ~•ork .at ~ 1:00 p.m. She" . " 1 ~ ~ .Sion, ;adopring t; ~ - ~ APPELLA(VT'S ~J r- E ~ ll II ~ I ~ ' I b ; $3S 1`• C• 263 SOUTH EASTERN . REPORTER, 2d S R S . l.~'1 and that the czr belongs t,o the petitioner, 'which remained after the deduction of cer- ~ Taxation o ~!: do not lead in any concei+•able u•a}• to 'the twin expenses; be held by the Clerk of Supe- I -Fact tha~ ' conclusion that petitioner bas failed to ~` riot Court of `Onslow Countt• pending the ' menu to church , . earn' bis burden t,o show lack of knowledge. outcome of this appeal. 'Ne hold that the ; interest on to The court has made no attempt to enter any titioner is nou• entitled to those roceeds. Pe p pansion purpc - findings with respect to the petitioner's For the reasons stated, the judgment is ~ I I erty did not pre knowledge of the purpose for which his car ~ reversed, and the cause is remanded to the ~ _ ~; property gratui • ,was being used. But, factual determine- Superior Court for the entry of an Order " from ad ralc - lions concerning what he kne++•, or had tea- releasing the proceeds of the sale .of the ~ u•as being used • son to betie+•e, or to what use of his rebide automobile to petitioner. charitable insti he actually o: impiiedlr consented, must be , 7(ax2) (c}(1) rf made before the fact-finder can answer the _r - Reversed and remanded. _ , , • essential issue and before it can conclude ; "ed to ca is~ that the pet~uoner hu fa~i rn h VVEB13 and FELLS JJ. concur. , ~ ~~ tThis action be _ burden. See State r..P.icna_r•dson, 'supra. ~ ` ~ - ' ers of Pasquo~ Perhaps the reason'.the court's findings ~ ~„ ~t'inslow Aien l • prose. so deficient resulu from the total, . o cn~u~etesrsu~ ~~ Lion from ac , ..,lack of a+•idence from which findings to ' ~ appealed to :he support such a conclusion could be made: ~ ~ • -:~ ~ sitting u the - All the e+•idence in this case dictates the 45 1~.C.App:"63? - • - " ~ Review. Thep contras}~ conclusion. This is the second and In the Alatter of the TAt.4.BLE STATUS ~ ;; ~: dered that the propert}• b~• Pu most significant infirmity of the conclusion di • OF PROPERTI-~ CO?~'SISTING OF A and that resp ct- entered by Judge B: use. The uncontra ' ' 10.5 ACRE `TRACT OF' LAI~'D AID ,, ~ be allowed T~ the petitioner is that he° testimon}• of ec' ALL IAiPRO~EAfENTS A.~~ ' 4I;L ~ ~' ' . Puquounk Coe entrusted hi: car to :-iarino, who, from the PERSO?rAL PROPERTI'~ LOC4TED :~ Su'perio: Cou.-- record before us, hu not.been linked in any THEREOF AT 1700 REST EHRIA'-' '` :* Property TZx~ res pct to the trsnsaction betu'c-en Oiticer GHAL'S STREET, ELIZABETH CITT, . , `5 conclusions ++•i St wart on the one side, and '+ieye:s and ~1O~h Carolina. ON'ned b~• Carolina Con- ~ Y. . `and affirmed ;} ' ?+ioslar on the other; that wtitionc; K•: s in • • ference Association of Se~•enth-Da~• Ad- from ad raio;I~ • ilmin<<on when ~Se+•es and ~fosie~• jail in « and Alade A+•ailable to R•. +•entists Inc. ed. tsed his car to tr2r..port eualudes; teat he ' ". , _ ~• • ° Inc titi•insloN• ?+Semorial Home R ~ '= r ~ ' ' did not know and had ne+•er met those tu,o , . . - n hite, Hal .. in"disiduals; and thzt he had not authorized ~o. 791SC556. ~~ by H. T. ~Suli such a use o: his car, nor did he kno+~• until \orth Carolina. f Court of Appeals o Elizabeth City µ, aporoximatel}• a u•eek.afte: the +•ehicle ++•as r , - _ Pasquo:ank C;c seized, that it had b:en used in +•iolation of ASarch 1S, 19S0. ~ Afount, «'hit• ' the, narcotics laws. The only permissible »' "" -. Carden, by r~~ ,conclusion to be drawn from nos testimon}•, , ~ Euquotank Coun- The Superior Court •' : • Carolina Confi_• on which w•e emphuize is the onl+• e+•idence , «'alker, J., upheld a determi- .Ralph ty A, ~• r Adventists, Inc: - the. essential issue of knowledge, is that the • b , ; . nation.of the ,Property Tax Commission ex- a ~ ~ , - riai Home, lnc ~ ing• urden of pro+ petitioner has carried his • l • - Johnson Ga • that he did not know and had no reason to a from ad + orem empting.certain propem - y, , H Johnson P belie+•e that his car u'as: being used br ~iey_ the} Court of Appeals, taxes.. On appeal, . , . Health Care F-- er; .and ?~Sosley t,o transport controlled sub- Eru•in, J., held that fact that: nursing home ~, . stances:.. It follo+i•s that he +ru entitled to : made paymenu to church in an amount • ~," ? ~ • ERw•I'~ Ju ~~ c ~ the return o his'czr. G._. ~ 90-1L1(c) e ui+•alent.to interest on loan incurred by 9 ~. ~ , , (1979 Cum.Su~p.). - . church for expansion purposes and depreci- z - ~ Pas uotank q ' • -` The record discloses ho++•e+•er, that, sub 'ation`°on `property did ~ not prevent home it h• ' rt r o u i :. that The Supe~ ~:• seoue,nt to the enir+ of~the order of forfei- so as ous atu y g ng prope from cc py ~ ~ . , • i • = - ~ the Au sr; Hsu 1 aure,• the parries, zgreed;~to the 'sale. of the. alorem taxes, n to be exempt fiom ad ~ - .~ - ; Forth Carot~' car, acid an 0: der; of Sale ,wz< thus ente"red that property u•as being- used for charitable ` ~ . which final on' 13~ July 2919.•, Irn'that,. Order Judge .purposes by a charitable institution. ~ clus~ons, an n ' Bruce directed that the'.proceeds of the sale Affirmed. of law' on the ,~ :uction of cer- ~erk of Supe- pending, the hold that the ' se proceeds. udgment is UUUnanded t.o the • of an 'Order sale of the cur. ~: E'STATUS STING OF A ~:`'D A1ti D , 'v"D ALL t LOCATED EST' EHRI\- .~TH CITY; rolina Con- ~•enth-Day id- !able to.R', r~:Inc. arolina. ] tank Coun-. ' a determi- •ommission ex- aid valorem :f Appeals,- nursing home an amount :•n~curred 'by. nod 'depreci- 'prevl nt .home • t ously so as r~t taxes, in for charitable APPELLANT'S " ~: EXHIBLT ~ ~~ DfATTER OF TA.~ABLE ST ATUS OF PROPERTY, ETC.. \'. C. 8.39 Cltc as, N.r_App~ 26J S.Frd 838 Taxation a2l1.1(d) unsupported by substantial competent e~•- «: Fact .that nursing. home. made pay- idence in vie~c of the entire record as r. menu to church in an amount equivalent to submitted and ~rhich final decision ad- ~' interest pn` loan. incurred by church for ex- judged that the assessment by Pasquo- '.^ pansion purposes and depreciation on prop- tank County of certain propert}• o~•ned ` '~ erty did not prevent home from occupying by respondent be set aside and that the ~~ property gratuitously so as to be exempt property be exempt from ad valorem tax- •l.. from ad' valorem taxes,. in -that property anon pursuant` to G.S. 105-278.7(aX2).". s, was being- used for charitable purposes by a (Typed from material in all ceps) charitable institution. G.S. § 10~27fi.- itie find no error and affirm the judgment entered rd: , . E ~ ~~ ` The evidence presented .before the Prop- This action .began when the Commission- erty Tax Commission. sitting u the Board ers of Pzsquotank County denied -the iV. R. of Equalization and Review, tended to show ~. ~ ii'inslow Memorial Home,. Inc. an exemp- the follo~•ing. ' ~'~ [ion from. ad . ~•alorem ~ taxes. The home appealed to the: Property Tax Commission, The iV. R. iVinslo~• Memorial Home, Inca ~ ~ sitting as the' Board of ,Equalization. and is a nursing home operated mainh• .for the '~-` Y. P.eview. The Property Tax Commission or- aged and infirm located in Elizabeth: City. dered that the assessment of the subject The home is affiliated ,with the Seventh- property by Pasquotank Counn• be set aside Day Adventist Church and is funded' partly ~ and that respondenu' claim for exemption' through the iV. R. R'inslo~• f=oundation. be allowed. The Board of Commissioners of The land on which the home is located w•as Pasquotank County petitioned. for re~•iew in donated to the S2vench-Da}• Adventist `_ Superior .Court. The court found that the Church by ii'. R. a%irslow, who had a spe- -Property Tax Commission's findings and cial interest in the care. of the aged. The ='-'-' conclusions were.supoorted b.• the evidence home is run as a nonprofit corporation sepa- ~~ and affirmed the order allowing exemption rate from the church; although the philoso- from ad valorem taxes. Petitioner appeal- phy' of the Seventh-Day Adventist Church. ed. is obeyed in the administration of the home. White, Hall, Jfullen, Brumsey g =Small,. The major application of that philosophy is j by H. T.~Mullen, Jr. and G. El~•in Sma11 III, in concern for the spiritual, emotional, and Elizabeth Cit}•, for the Bd. of Com'rs of mental well-being of the patienu in addi- Pasquotank County, petitioner appellant.. tion to concern for their physicalv,e11-being. "` Mount, iVhite, King, Huuon, iValker & There are no -religious or other restrictions Carden, by E. J. iValker, Jr., Durham, for on entry, except that maternity, tubercular, ~.. Carolina Conference Assn of Se~•enth-Day alcoholic, mental, or drug addicted patienu , I Adventisu, Inc, and-~'. R. Riinslow ?Kemp- . are forbidden. `~ " ~ rial Home, Inc., .respondent appellees. ':~11 patienu must be able to pay the ~; Johnson, Gamble 3 Shearon, by Samuel home's fee. whea they are admitted, but ~~ ~ ' ~ ' H. Johnson, Raleigh, for North Carolina that rule is violated is practice. The home • Health Care Facilities Assn, amicus curiae. does pay certain sums labeled "rent" to the ~r.'•~, Carolina Conference of the Seventh-Day. " ~.•, EP.iVIN, Judge.' :: .Adventist. Church, but that is merely a label ~,•.. r Pasquotank County contends on appeal of convenience. The. sums_ consist` of the :; that: ;r .. r interest on a mortgage, which ._the church ' ~' ~ ,; ~ "The Superior•.Court erred in'affirming,,;, •entered into to ro~ide funds for the ex an= ,. p P .the August -3, •197S final decision- of the,. sioti of the home, and a sum for deprecia- North Carolina Property Tax Commission Lion. The-church accumulates the deprecia- which final decision made findings, con- lion' for future capital improvemenu. The ` elusions, and decisions~'affected 'by error home's auditor testified .that t ere of law on the part of the Commission and expenses which the home would~~f it .. =~~ ~+ . •APPELLANT'S EXF~IBIT ~ 8 ~Q \. C. 263 SOUTH EASTERN REPORTER, 2d SERIES owned the property and that the church did not earn a profit from the rent. The ad- ministrator of the home felt that it was no longer possible to define a charitable insti- tution as one•~•hich prodded. services free of charge, because the government nou• provides funds for the indigent He felt that the home u•as a charitable institution, because it prodded more services than are covered by go~~ernment reimbursemenu. Medicaid paid all or a 'portion of the home's fee for most of iu patienu, but Medicaid placed a ceiling on reimburse- menu. The home u'as not allowed to charge the patienu• or their families the difference between the '~Sedicaid payment and the home's fee. '+Sedicaid paid the home S?$.00 per day for skilled care; the home's expenses for skilled care were S31.56 per da}~. ytedicaid paid S?3.30 per day for intermediate. care; the home's expenses were S?:,.52 ,The di,`ference was made up b.• donations, chiefly from .the «'inslou• Foundation. \o oatient had ever been. forced.to leave the home because he or she could not pzy the home's fee. dome patien5s had 'aeen admitted ~yho did not oualit}• !o- 'Medicaid znd who could not pz~• the fee: others were admitted before their ?Medicaid eligibility or other fee ar- rangements u-ere determined. It was a pol- icy of the home to tn• to determine the method o:` oa~•ment before admission. There had bin a surplus in recent years, after donations, which the home had used to air condition the original building. The home• had no stockholders and paid no divi- dends. • Its assets ~•ould be distributed to the •church if the corporation were dis- solved. The home was exempt from state and federal income taxes zs a charitable institution. .• Exhibiu included financial statemenu for the home from 1915 ,through 1977, the constitution and bt•la~rs of 'the Carolina Conference .of 'the Seventh=Day Adventist - Church, the s,:rcicles of Incorporation' and Bylaws of the ~'. P.. R`inslow Memorial .• ~ - Home,~~Inc., and a letter from the home's administrator to the Department of Social•~ = Services concerning determination of Med- ica~s~tus prior t,o admission. The Count}• contends that the decision holding the real property in question is ex- empted from ad valorem taxation by G.S. 105-278.7(ax2) is wholl~• unsupported by ei- ther the findings of fact made b}• the Com- mission on the entire record as submitted, and in order, for propem• to be exempted; from ad valorem taxation under G.S. 105-` 278.7(a)(2), it is necessar}• that the property be "K•holly and exclusively used by the oc= cupant for nonprofit educational, scientific, literati', or charitable purposes" and•that if it is occupied by one other than the owner, it must be "occupied gratuitous)}•." In considering this case, we agree with the statement written by Chief Justice Par- key in ii~ake County ti•. Ingle, 273 N.C. 353, 356, .160 S.E.2d 62, .65 (1963). "~t'hat is said in Southeastern Baptist Theological Seminary, Inc. r.~ti'ake Coun- ty, ?S1 :.'.C. 775, 112 S;E.?d ~~, is rele-_ rant here: 'ln this connection this Court stated in Harrison y. Guilford Count}•, 218 A:C. 718, 12 S.E.?d 269, that statutes exempting specific propert~• from taxa- Lion because of t}ie purposes for which ' 'such propert~• is held and used; are and should be construed strictly, when there is room for construction, against exemption and in favor of taxation (cit= ing cases). • x~ "'B~• the rule of strict construction, hou•e~•er, is not meant that the statute shall be stintingly or even narrowly construed but iL means that ~eyer}-thing shall be excluded from iu operation which does not clear)}• come within the scope of the language used." Stacy, C. J., in State w.'Whitehurst, 212 A'.C: 300, 193 S.E. 657:' " Our determination will be made in view of the above. Carolina Conference Association of . Sev- enth-Day Adventisu, Inc. is a nonprofit coy= •~ poratidn with 'authority°to bold title to and . operate schools, churches, and medical facil- `flies and"'"to 'cart}• on "any line of religious, educational, benevolent and philanthropic work." The occupant' and operator of the nuising•home is ~'.-R. VGinslow Memorial y n ~ •. k, ~ ~ } -, e , ~.y~:1 ~..?; Home, Inc. North. Caroli: operate, ands} aged person) the property extended care expansion K•j~ . loan obtaine'~..J home makes r ciation u•hicl- and deprecia~ lated the dept I n K'a ke G 34 r, 160 S.L. Court when ~1 lion held: "(T)hat thi tams and with iu use is a church • es on Rhan the church gratuitously. ' leased p: of and pa}•s <;};~~ use .of the lc do w use ore. religious pi1"'~ owned this u it, it u•ouid pay .the ex as-church pig ~ .construction stinting cons clear tha; i.* ? this propert~ ~ exclusively f• be exempt f i and w•e so h< in controyer_~ . suant to G,; • within the s - gunge .used'. ~ comes w•ithu the constitut section 5, the ' purposes sha Plaintiffs''as. •= ruled." • As in• Ingle, •r~ amount, equi~~a loan incurredb ciation of Seve~ s: ~' - - ~ -~ '~ APPELLANT'S EXHIBIT ~ ~ ~ - b1~.TTER OF TA.Xr1BLE ST ATUS OF PROPERTY, ETC. ~ N. C. $¢j, Clte u, N.C.App- 26a S.F•3d b38 he decision Home, Inc., a nonprofit corporation of expansion purposes and the depreciation on stion pis ex- North Carolina, with authority to "own, the property' does not prevent respondent ration by G.S. operate, and maintain a home or homes for from occupying the property gratuitously; rt•ed by ei- T: ~ aged-persons or senior citizens." In 1974, h t d and we so hold. ' ~ the Com- - t e proper y was improve to a 121 bed G.S. 105-=278.7(a) provides: - submitted;.- extended care nursing home. The funds for ~•§ 105-278.7. Real and personal prop- be exempted expansion were made available through a erty used for educational scientific liter- r G.S. 105- ~E: loan obtained from the association. The , , ary, or charitable purposes:---(a) Build- he property ~ home makes monthly paymenu to the also- in the land the actually. occu ~ and sed by the oc- _ ciafion µhich includes interest on the loan additional adjacent land necessary for the • 1, scientific, and that if • ~ .and depreciation. The association accumu- fated the depreciation for future expansion. convenient use of ant-such building shall . the owner, In ~K'ake County v. Ingle, ?73 N.C. 343, be .exempted- from taxation if ccholly owned by an' agency listed in subsection ~usl}•." - 347, 160 S.E.2d 62, 65 (1960, our Supreme (c), below aiid if: a ee with ~ ? • Court when faced with an analogoussitua- , , Justice Par- ~ _. Lion .held: r3 ~ C 343 • •s "(T)hat 'the fact that the .church main- ('-) Occupied gratuitously bt an tains and pays the experses connected .agency listed in subsection (c), below, ern ,Baptist ~~ c with iu use of the leased propert}•, which other than the owner, and wholh and . ~. is a church building and it; appurtenant- exclusively used by the occu ant p for ' es on Rhamkatte Road, does not prevent nonprofit educational...scientiiic, liter- " ~., the church from occupying this property ary, or charitable purposes. . , s ours stated ~~ gratuitously. IL pays no` rent for the G.S. 105-278.Q(c)(1).pro~ides: , i Count}' 218 ' '~. ~ leased pro erty, and me: el}• maintains p "(c) The following agencies, when the , . at statutes ; and pays the- expenses connected with. its ocher requirements of .. this sertioo~ are ~ ~ ;r~"from taxa- use of the leased propert}• which it must met, may ootain propert}• tax exemption .• ` do Lo use properly the leased property for under this section: • uses for which. i used are and - .religious. purposes. If the church•-' had . (1) .~, charitable .association or insf:- ~ , ou•.ned this leased property and-had used tuition .• ; tly, K~hen i ~ it; it would have had to maintain it and Thus, the deter mining questions are w heth- ' ~ on, aga nst i uxation (tit- pa}~ .the expenses connected with iu use er res ndent is a charitable institution and ~ ~ as church property. To adopt a contrary. ~•hether it used the property in question for construction would mean a narrow and charitable purposes ~ ' - - :nstruction, stinting construction of the statute. It it . . . sac the statute - ~,,,- clear that if the church were the owner of Wien presented with a similar situation • ~• `,.narrowly ~ .this property which it uses wholly and in Central Board on Care-ot Jett•isn Aged, eans that exclusively for religious worship it would Inc. v. Henson, 120,Ga Apo. 62<, 630, 171 • d from its • , be exempt from taxation. It seems: to us, ~ S.E.2d 747, 750 (1969),. fhe Georgia Court of ~t clearly -come : and we so hold, that to hold this property Appeals held:.. i age used. ' '• in controversy exempt from. taxation put ' - "Neither would the fact that the resi- . t•ehurst, 21.2 ~ ~ ' suant to G.S. 105:-296(3) comes clearly, ' denu 'paid rent according W their ability • - within the scope and purpose of the fan- destroy the charitable nature of the insti- a • in view of ' gUage used in that statute, and it clearly tution. Brewer v. American ,tifissionarv comes within the. scope and language of Association, 124 Ga. 490; 32, S.E. 81)•l; ' :ia ion of Sev- the constitutional 'provision of Article V, lVilliamson v."Housing -authority of Au- :nonprofit tor- section ~ that pro I ~ petty heal for religious c• gusto, 186 Ga. 673; 199 „ E. 43:: Elder v. itle to and purposes shall be exempt from taxation. Henrietta Egleston Hospital, 205 Ga. 439, T l dical facil- Plaintiffs' assignmenu of error are over- • _ 492, 53 S.E.2d 751.- In the-present case it ae of religious ruled.'•' ~ :.' '" ' w'as shown thatin 1967, which was stated , ilanthropic ~ As in Ingle, respondent's payment of an, ' to be typical of the. monthly amounu paid ~oaor ~of the F amount equivalent. to the interest on the by the 'residenu, t more than' X0°0 of the slow :Kemorial loan incurred by Carolina Conference -Asso- residents aid• less than maximum and of. p ciation of Seventh-Day Adveatisu, lnc.• for the 61 residenu 11 paid nothing. -The " - ~ ~ 59 , r ~ . . APPELLANT'S EXHIBIT Z~ ~? '~. C. 263 SOUTH EASTERN . ~ • REPORTER. 2d SERIES - ~' ~ record further reveals that the pa}•menu partie3 during their marriage to each other :~ ' 1 4. Parent and C made b}• the. residents have been insuffi- . The District Court, Pitt County, Robert D. "~ Fact that cient to cover the-cost of the direct oper- Wheeler, J., ~z•anted temporar}• custod}• of '~ to trial coua'i~ ating expenses of the home and the defi- chilaren ` to county department ' of social placing custody i cit was made up by contributions. sen•ices and ordered department to place partmen; of s ' The purpose of the home is to. care-for children in mother's home pending hearing to place them `1 the aged and provide for their ph}•sical ' on the menu, and denied father's motion to on the menu of and mental welfare. ?s is ,stated . in dismiss, and father appealed.. The Court of of children; did' r Bozeman Deaconess:;Foundation i•. Ford, Appeals, Hedrick. J., held that: (1) father's null and void. 151 Mont. 143, 14$; 439 P.2d 915, 9.17: ' appeal from denial of his motion to dismiss '• The concept of charity is not confined to . the relief of the need~• and destitute for u.~ subject to dismissal since not from a .- `' ' ` , "aged people require care and attention final determination, and ~ (-) trial court had This is an a c • d , apart from financial assistance and the subject matter jurisdiction to enter tempo- _ two minor chil ,~ , supph• of this care and attention is as ran• order placing custody of children with ing their ma:: to much a charitable and benevolent pur- - department of social sen•ices: complai.^.t ~•erifii pose as the relief of their financial Affirmed •' filed 1 Decembe~ u•anu:" "' ' ~ ;' . ~ r ` she and he: hu R'e find the opinion 'in Central Board ion ~ ~ : rated or. 3 Apri. dren hia: gar et Care of Jewish Aged, Inc. r. Henson, supra, 1. Appeal and Error a78(S) .- - , ( and Edward- CI! ! persuasi~~e and"we hold that the'propertr in ' •~ -~ question was •properl}- exempted from ad Denial of, motion to dismiss is not a remained witn~n. valorem taxes, in that it was being used for final determination but is an interlocutory ~ Pitt-'County; Kc a charitable purpose b}• a charitable institu= ~ ruling and thus, ordinaril}•,.no appeal lies '' their father on lion within the meaning of G:S. 105-275.- therefrom. C.S. §,1-277. J picked up the S. 105-27S ( r(ax2), and G.S. 105- • • ~ eisit on 12 Octot ' LX (c,(1) I 2. Parent and Child a2(ZO) not see-;pert ag - ' When the record before us •is re~•ieu•ed as R'here trial court neither :had no: pre- ~ ` although sne ;.a;~ a whole, the evidence clearly iustifies the tended to.ha~•e personal jurisdiction over ~~ ~ ~ :. on three occzsto: -' Commission's decision. The lodgment en- father, and obyioush• children were not his Plainti.': a::a ~ tered below is property, denial of father's motion to dis- - :; { ter which sne r Affirmed. .,, :~ miss mother's action for ""custody of two ~ 14 October 1°~~ . _ minor children did not constitute determi- t• that he ~• uki: P.013EP.T M. b1ARTI?~ and WELLS; JJ., nation that affected substantial riFhu noi" =' "~- long ~ ex;ender concur. did i; constitute ad~~erse ruling as to juris= not let her ''tzkiJ _ diction over person or 'properl}' of father, u•as trting to dv " w and thus appeal from such order u•as pre- • ~ for them: ' "In - o i ur~u~s~s~stt~ • -mature and subject to dismissal. G.S. ~ -plaintiff learned § 1-3i7(a, b). r ee of duPont, ha ,; - ford, ;Delaware. ~~ 45 N:C.App 666,. 3. Parent and Child a2(S) ~ ~ • ~ T i l ~ ~ that on ?9 No~~ D l " i k Helen R. BROf1DDCJS~: a r court, which found that children , . . e aware, p c • were present in \orth Carolina when,moth- r s brought them ba ~' Clarke R: $ROADDUS• A _er's action for their custody ~•as commenced and temporary custod order u•a t d "' Upon the filly Chi f i No. 793DC801. ~ y s en ere , and which had personal jurisdiction over e strict D ~. Whedbee enterei Court of .Appeals of ,North Carolina. . mother,, had .authority to enter temporary •~ bey 1978, grznti .- • , ' Afarch 18;~ 1980. order .placing custody of the children with. children to the county,•department of 'social services arid- > _ ,Social Services • ordering ~t to place them, Kith mother pend- •. meat to place th Action u~as, brought by mother for cos- . . ing heanng ;of cause on the menu: ;.G.S.' ~' '` their mo thei pen todr of two minor children born to the . § 50-13.5(c), (dj{2). - ~ ~ , _ iu. • .. ; -, 4 ~• } : APPELL ~ - . - ,gN EXHIB ~ ZS IT ~ .; r ,6? ~ \. C. 160 SOIITH EASTERN P,EPORTFP., 2d, SERIES •~' ~ '•The u:iter continues: `Estoppel is Ltpon accepting the benefits under •he • ' of an most irequcnth• applied in. cises intolt- statute, dciendana .ire precluded from at- c Pro ~e~p''0y = .Pert}• tt' irg constitutional last tthere persons, in tacking, the statut:, the j:::isdiction of the a; eae~ tuitoush•" soz7e mzrner, partake of advantages un- court to enter. the. order putting plaintiff b } °ae ot: ii it p•~ dc: s:a;vtes: The rule is «•ell settled that _ in osscssion of the pe P pro rt!• or the fait- r c °t`•ncr, u• tion. ° one. t:•ho t•oivn;aril}• proceeds under a ure of the plaintiff to s;rictl}• compl}• ttith ,status. gad elaitas benciis thereb}• con- the protisions of the s;atu;c tchich defend- •4utrined. . j~ l s is ed ~ril1 no; be heard to question its ants attack. t• Statut I e co :uric .alit}• in order. to atoid its ~ e s al9p bu ae .s. Certain]}• sucp a pezson still Defendants tna}' proceed in the eacse to 1~'hcn reln• ' no• be allotted to rc'ain his adtantage determine fast compensation under G. S. an; lz: plate -and unatn°j c ~ o: 'keep h.s consideration' and then re- ' ` Chapter 136, 4rticle 9: g'o: zsion for be a°nstrvc;io pu :ate.thrac; ZS unconsr.:utional. Thin i i This cause is remanded to the superior eiree sn t accordi obrtat pr 3c ple applies also to gcestioning the rat o i ' court of Durham County for a determina- u • ~ .Con medA1ng• G:S• sL es : act ons of state eotnmissions. tion of ivst compensation undo: protisions 2rt.5' ~ 3 • _ ' \ioreoter, in Camerom t. DlcDonaid of G. S: Chapter .136, Article 4. 2' razatlon ~2 d , sun-z, this Cou:, said: 'It is thc,gen;ral Remanded.- o ~) ~ . Statute ~ - :vlc, suoiect to eertzin eeceptions, tha• prot•idin g t~ should b a eetenean tt:at• ttaite a constitutional e exemp,cd from prOpen ' as tell as a s:a;utor}• p:ot•ision made for T ~ HL~I~I\S, T:, took no part in the con- -, ! it•holli• religi°u - aid G~c1 ' "riffs benefit ` and this triey be sideration or decision of this, case. s held bt. y~°rship it: 1a u•{ chur h ' done bt• express consent, b}• failure. to i d c es occupied $,-atuito or religii t h rise . s is ap; time, o: b}• conduct in- _ a • .tat.. °µ'ner u•hicit ii ~ cons step; u'th z purpose to tests: upon - ~ . it if!' for exr t`•erc ou- m ti t:,' etttng Sate ~•. Hara?ieid, lSS \.C. .~..,,_.~. ~~n,. o r p on and Uaa:nb• undo's;2' ~€vo~s ' tior... C.S and rtgeir; :he coas;i too:ziiti• o: G.S. j liv-]~0 "' Taxatio (°r t:•z~ a::zc~.cc b}• ~ o ::toter trho ttzs ^"3 \.C. 3,3 n d2.t: Tha, ch ice,.::; schoiz nip ocne r•s protic^d by d - WAICE COUNTY and City of Raleigh, urcr, rnaintzi. Penses con ?ec sz s atL:e in tbe'casc•oi Rzrac!• t \o: ;h C \' i a municipal corporation , propcrtt• didected ttttn tts e; . ~ o: r:a c:c-ars Co:::.^:asion, 2G1 \,C. G-.•. 7~ c =•~d G:9. The superior court v . n0' r eT' eh em t1 ~~g:a2uitous]v•• `•' c_nicc .e1~e: to the pe:icione:, and in ai- Ben H. tNGLE, Sr. p pn tti;iti status n t a tt•hcrcbt' tt'as c ' ii: iri: ; ;hc zc:io^, of :hc sups: io: tour;, ~ o• 524. - N ,;empied ee,- ;a if occupied " one othe ~, ~ refs Co stated she ::: }• no; a i SuPrctne Ccurt of \orth Carolina. gran r t}• °tt•ncr,. tt•ouldan ox•ne: ithicR o.:es: on the constitutionaiia of the ..^.ct ~ ^ ~ quaiiiy for ex~ . - upon ~trich' she oases her claim " farch _0, }9GS. mj <• 7azati r . o i ~24d G \tchols on Eminent Do:naia,`' Third . Ci i i where rcalt}• 't a Shur h 1 L7 ;ion '&.~'1. ? G~2 ~,a;cs: ~ ~ ), P• - t l act on to .collect and foreclose - s e cas;d to 'vhich tr • , "L• is undouo;edi.• the last thz; an I certain tax assessments upon real estate. . After hearing upon a •ttaiter of jury trial ~ as dui}• and religious bodi. °rJ'anizec r nd used p -e and exdusiv i owner of land taken b}• ~•irtut o: emi- r n: ` cott i upon stipulated facts, the Superior Court, ~ , m elt• !u sc tng nO rent but rcl'g7QUS tt•ursl• e ' .. ta n p oceecirgs u•ho hzs ac- 1Gake Counh•, :T. ~1'illiarn Copeland, Spe- atnta;ning and i Penses eOnnect . ceead and been. paid tr:e attard of dam- eial Judge, .diudged•the rcai•y to be exempt,, ed p °Perty k.as ktth use of c~ ngesacannot aftern•ares contest the raiid- and the count}• and eft}• appealed. The r ~. 1p°'29G(3), `emDj Ir°m taaati ,~ it}• of the taking, either directly or col-. . ` Supreme Covr:, Parker, C: _J., held that n ._ - ,• late:allr, or seek to recoter o: retain the fact that a church;maintained and'"'`paid • ~' ~:~„ °~' P°-- o Cession of .his. land, no matte: host • expenses connected ~t~ith is use of 1ca3e Thts is a°.ut•i! - • tuncz•nen:al :he deice; in the proceed- property did not present the church ii•o " ~ close certain ~ action to'collect .~ cz ta~ • ~ ~ a to Ltz} oe." occupying "gra;uitousi}•"~t:i:h:n the ,terra eStateheard upoA assessrttena upo~ ' I a kaiver of jnt•~• .`its under the :_ced irom at- ;ciction of the _.t:np plaintiti • , o: the iaii- •: comply ~i•ith ~:•^ich deicnd- . ~ :'r.e cai:se to Z under G. S. ,. :o :lit svperioc : 3 dctcrmina- ^cc: provisions _9. • _: in the con-'•~ ':is case.. } of Raleigh, Y ati~on r• .... ., : Carolina. a-d ioreclos~ or: real estate. _: of jury trial pc:ior Court, Co?land„ . Spe- y :o be cxcmpt, .?pealed. The j., h-eld that: • -cd, and paid . •_se ,oi ,leased ~.~E ._ caureh irom •..•... the- te:~s ' • 62. -~ F £p~ ~~ ~til~l--'LL`~IV I'S : EXHIBIT Z~- Zi'i AEE COUNTY "v. L*iGLE \. C. 6 j Cite as 1G0 S.E..d ~ of an exemption statute .whereby certain upon stipulated fat's ag;ced to a::d si; tied ;~ grope:t}• was exempted ii occupied "gra- by couaseI on tithe.- side nice: tat com- tuitousi}•" by' one other than owner. which, plaint and ans~gc: cad been filed. ii it were oigne:, u•ould.qualit}• ior exemp- •~ ~} .The relegant s:ipilatcd attic a: c in cs- lion. U Bence as follows: (I1 That t~'ake County :~iiirmcd. is a body poIicic asd.eorporate of tha S:ate ~ of ~or;h Carolina a::d the eir•.• of Raleigh t. Statutes x190 • is a mu..^.icipal torpor a:ion of Cake County, U ~ hen. relegant language of statute is ~~ \orth Carolina, and each corpo:a::or: has plain and unambiguous, there is no oc- pon•cr and autho::~• to assess. leg}•, .ard casion ior construction and statute must collect taxes agair.s::ea1 aad pe:coral prod- be gigen efiec; according to its plain and cr:;• located ~rithir. :heir, resoce:ige •boLnd- obvious meaning. G.S. j ]0:-?9b and (.i); arics;, (3) that ce'r..dan; Irgie ` is~ the Cons:. art. ~, § ~. owner of a eertai:: tot of realty located is Raleigh To~rnship, ~\•ake Cot^:~., ~rithin 2. Taxatlan 0204(2) the :axin; avthori:g of each pizi^.::•::, a•hica Statcte providing in efiec: that there realty is desc:ibex ?a::icul.::lr `~. rt:c:es acrd ~;' should be exempted from taxation certain bounds; (.i)' char:::-is realty eras leased by ~~:, prooe:-ty wholly and exclusi.-el~• usea for dcicnua^: to the T: _stces of the First ~, religioui i~•orship ii la~riully owned and \orh Ca:- \Iissior:a:r Churci of Ralei~i: f'= held bg churches or 'rcli ions bodies or it g , olira'; b;• a •writte : 1ca_e a•hiea is iacor- .~ • occupied g:~tuitously by ore other than a poratcd in the :ec::d: (mil t::~: tae Firs; owner u•aich, ii it ~~•cre o~~re:, would qual- \fissiora:r Chu:c:^. of Ralc~~::; \o-h Ca:- ii;• for exemption under s:ar_:e, u•as clear olina, is a duly o:~n~zcc e:tc::: izd :cr- and uaanbi;uous znd required no construe- ¢ious boc.•, aad :..rt :he aboge cesc:ibeZ . ~: lion. G.S. ~ 10:-3°6(3). a ~ ~ i ~~ ` ~. pre:ni_es ..:e u.ed :.•hol.r d exc:u-:geig Z 3. Taxation F~244 ior religious u•orsai?; (f) ::::.: cc:e.^.d3nt rccci.•es no :ea: ':o:r. :ne.saic Fi:s: >Ia- P~~ Thct caureh •mairtained a,d paid ex- sionarr Churci to: :hc tae: o: the p:opc-y i~ penses connected with its t:<e of leased although the' said chu:c is to amainrain ~r prope:;y did not present cht::ch from oc- and par the expe-_scs con:,cc:cd Erich its' ~'-- eupgiag ";ratuitously" ~githin terms of ex- use of the propc-~•; (o) tact tl:c said • (.;' emptior, statute whereby ce:tair. property lease is is full force and efiec::, (:) :hat ~'•, i u•as exempted if ocr~pied "gratuitously" by piaintitis have lis:e? :hc least= :ca?:+• for .-. ~ one otter. than owner which, ii it wece taxation and assessed :he real;: -tor taxa- ;. '• ~~ oaT:c:, would uaiiiy for extra lion. q p lion a~a:nst dciencant,• and ce:e^dant has ` °~ consistently asserted that the said rcaitg is • `~ <. Taxation x243 cxcmpt irom taxacoa b;• girrx of G.S. § ~~•here realty was leased to trustees of 10.-396(3); and :;S) defendant has not ch"urch which eras duly organized church paid an;• ta_ecs-upon thc~.propcm• in ~con- and reiigious body and used premises wholly trogers;'. and exclusively ior-religious worship; pay- ~ • ins no rent )iut maintaining and paying tpoi the stipuia:ed facts .Tcdee Cope- expenses-connected with use of property, land adiudgcd and cee:ced chat :he rcalt.• property eras exempt from taxation. G.S. de<_c:ibcd in the'eomplaint is exempt troth • § 10:-396(3). . • taxation, that the ?'a'inti:iis reco~ e: nothing r'te'} • ~ of the defendant as ad galore.-~ aXeS io:~ ~ 1{ . - - ' ;; ~ the period "cocerec" in this ac'ion~ 4hac no This is d civil .action to~eollec: and fore- ~ , lien atiaca to Bait property dr gir:::e of • close certain tax 'assessments • upon real•~ the tares le~•ied, acrd that :: a costs o: this estate heard upon "a waigcr• of jury trial •~ action be ;a_ecil a;.°.^s: the pig::.:iifs. •. ._ • • . .~ ...~ • y ,J a ~~. a t A . APPELLANT'S , • . ~ EXHIBIT ~ z~ - ~ ~ ~. G 160 SOUTB EA'STERN' REPORTER, 2d SERIES F:om tiffs jud^tnent plaintiffs zppcal to the Supreylc Coot-:: Tohn A. Robeson, Raicigh, ior plain- Tiff appclizrts.~ \-au~hz~ S. \l"inborne, Raleigh; .ior de- iendart appellee. P.\FI:FR, C'niei ]ustice: P;aintiiis have t:co assignments o: error ~rcading as iolioe•s t "The plzi :::ifs except to the failure of •_ the Cou:. to find a5 a :ac: aad as a con- cl_sica of lair tact the defendant is no: cxcmx i:ont :zxa:ion br ri:tuc of the pro:•sio^s of G... 1C~?9o(3). "The plai^:ifis e_ecep: ;o the judsmcrit allolrir., the d:icridart.to b: cxemo: from :z.~atioa by rir:ve of the prorisiors of G.S. lC:-?9o`(.i j." 0 • Tae ~o::h Ca:oiiaa Cors:i;u:ion, Article \-, ,scciioa :, dcclzres in resocc: to prop- - cr•.r exc.•~a: is ort :aeation that "the Gene: al A<_scmbi}• :i;ar eec:ap: ccmaeria .and. o: op- ern• neid ior cduca:ionzl, ~cica:iiic, litc:arr, - CL'1LL•:21, Cf.2:i:2D1C O: -~:c:1g10~s D7:p0'_c5.. Pe:suza: to that corsti::::ioral au:ho:it~•, the General .ysscrlbir eractcd C:`. ~ 10_- 295, .vhica :cads: "Th: iollo~:•in~ :czl p:oocrt~• and no The 1961 Gene: al Asscmbl~• amended G.S. ~ 10296(3) b.• inserting neat :he middle the trords "o: occupied gratuitousl~• b.• one other than the o:vncr ~•hich ii it tl•erc the olvner, ~yould aualif~• ior the exemption under this section." • \3Jhat is said in Southeastern Eaptis: Theological Seirinary, Inc. r. \~•a;Le Countc•, 3:1 ?~.C. ii., 113 S.E?d :2~, is rdcrar:: hcre• ' "In the eornee:ion this Court s:atec in Hazzisoa ~. Guilford Count}•, 21S >\.C. i1S, 12 S.~?d 369, ~tha: statutes exemp:- in; sp:ciiic p:opcrty iron taxation be-. cause of the pufDOSes ior t~•hich such property ishcid and used, ate and should b: corstned ::: Telly, when :here is roo- ior eonst;vction; agairs: exemption and is faro: of taxation (chin; casts). "'B.• the rule of strict construction, holyn•e:, is ao; meant that the .statute shall ba stir.:i-g1~• of n•en na: rop•h• con- strued but it means that e~•e: v- :hing shall b: e::eiuded :turn its ope:z- lion which does no; t:iearly come within the scope o: the iar.;uzst: lace;,' Stae}•, C.' T., in State r• \\%hitchu-s:, 313. ~.C. 300, 193 B. _ : 6.-, l l .i A. i. r'Z. i ~." [1J \~~ncn lac rcln•ant lan, :a,e of a statute is piai^ and unambi;tlous,.thc:e is . no occzsion to . constructioa.~., Such being the.ease a s.a:u:e must be given effect 3S3. .. r according to is plain and obvious mear.- o:he:, saall be exempted i:arn taxation:. ing. $3 C.T:S. Statutes ~ 323b(3) at ,iii and "(31 Baer..gs, with the land upon [y)' The words used in G.S. ~ ]OL?9o' ~rhicn tn:y a: c situated, lawfuli~• otvn~d (3). as it is nou• u•: ittea, arc cleat and and ne ,: b~• eru: ches o: religious bodies, unambiguous and rcouire no eonstruetiot:. teholi~' zad e::clusirel~• used ior reii~ious So iar.as rele~•ant here, these lyords mezn n•oship o ior the .residence. of the that realty o«•ned and .held b.• churches or :nin its: o: aar wch chat ch or : eiigious religious bodies, ~rholly and ezclusicelp body or ,occupied ;rat_i:ousl~• o.• one used ior reiigioLS worship o: occupied gra- . • othe t;:an the owner which ii it i~•ere tuitously b;• one other than the owncr~which, • II ~ .he ol-•le-; ~co.ld aualif~• for the exemp- if it were the owner, ~yill qualify for-the , ~, lion t.-lac: .ns se,etior., toge:ner with ~ '•: ~ exemption. uncle: this sectio:. ' • ~ - the ao itioral adai:cnt Iznd reasonably. _ ~:t ., ' • "° aecessa:~~~io :Tic, com•enicnt Tae of an}• The relevzn: stipulated facts are These: - '~' ~ such o::ilding'' (1) The p:openy ~yhich is the subject • t ~ ~ • ~ ': =y =«~ ~~+ ~ r> ~. matte: o: :hi the T:us:ces of Raicigh, said church i rci7~lOL'S bOC std tvholl.- ~~rorship; ~ an no rerl: fror. said proper-. required to r connected ~r .The pa^ics sc:ib:d i:l th ~thc s:ip::iz;v 3c1sc :he rrc in par. 'T Sidra:ion o corcnana nc filled b~• :'r.: and lczse to to bc~in as to tc:::iinate lain lot of ''1 buiidin~ ant , [3 S) T . , - in 31ac;:'s follows : "~' . side:a•io::." hold, t.'.a: L.' tai_^.5 tad ~L its use of .. . chuah buiic Rha:nkatte church :rot - ,tuitoialr. I - propem•, ar the cepr..det leased props prop:rl~• the purposes. leased prop: have `had tc poses cony. propc:tr. lion t.•ould _ construe:io that ii the ~'' : propcrt~• ~rl '•' '_si~•el;• ior e_~emptiror. ,r lee s._.I :1 ~3 ..,- ~ : . APPELLANT'S CX~i.IBIT 24 • l~ru.r,~x. 9. MII.I.ER. ~ h. c. ~ 6~ Clte.as 180 S.E.=d 83 amended • G.S. test the middle :toasty b}• one ii it \\•ere the :tie exemption :stern Eaptis: ~~'ac Cauat~•, t, :is veteran: :-Court stated t;. -.~, CIS \.C. -.,::es e~cmpt- ...taxation be- :. ,~\•hich such _-c ar:d should .:.e: a is : oom -,ae^otion and -; casesl. ,matter of this litigation has bee:7 leased to the Trustees of the First \Iissionar\• Church of Raleigh, Forth Carolina ; (2) -that the 'said church is a duly organized church and religioas~ bod}•, and that the property .is _scd ~~•holly and exclusively for religious ~= \rorship; and (3) that dr:eadant receives no :eat from said church for the use of %~ said propcrt}' although the said church is required to maintain and pay the expenses eornccted with its use of the" propcrt}•. r The parties stipulated that 'the leas: de- s scribed in the plcadin;s is incoi•poratc8 in •the stipulated 'facts b\• rcirenec. In this << h:~sc :he p•rope:t}• is desribed as iollo\as, i,^. part: "That the said Lessor, in •con- =ideation of the terms; a;recments and covenants hcreinaitcr set forth to be ful- y;.. z tilled by t'rc Lcssce, does hereby demise '-' ~ and lease to the said Lessee for a pc: iod r. r to bc~in as of the date of this lease, and ~- to terminate ?s sc: for:h bclo\v, that ce:- ~~ fain lot,oi land, together \cith the church sf building :.n~ aopttr:enances located. ' F••~ , ~'c so hold, :hat to ho;d this property :~ con- trorersy exc>?ot iron taxation pu::_aat to G.S. ~ 10:-'96(3)~co yes rearlr u'°.1in the scopc and ?urpose of the language ::sed in that s:.atutc, and it e'.ea:l\• comes \:•it °a the scopc a^d la::e•.:agc of • tae con..<ti:_tioral prorisior. of Anicle t' section :, ;ca: ?rop- rtr 'he'd :or rcli;ions p_raoses ~s all be exempt ::o~ taxes;io,. P:aintiifs' zssign- tncnts of a::or arc orc:;,:ied. corn:ructton, '-: :1:c statute .:S that Crc:\•- . ti .ts opcrr cone \\•ithin • used,' Stacy, .: r, '213 \.C. ~.: as;.ia~ a of a •sous, there is -Such being •:cn effect b\•ious mcan- ;2) a; _ii and ~: ~ ]0.-396 •: c clear aad const:vction. words :Wean c'rurchcs or •• , cxctusi\•ely :cc;:oicd g: a- o~\•ae: "\vhich, `aii=;• for`"the ~,. a are these: ~ -. :rte subject:.~ /~ u' ~ '-• ' The judg~era be'.o\r is Aiii^7ed. ~I Fit _ :~i \ ~~• T. 'toe: ro part' is .:.c con- S:Cer1::OL Gr ,dct:~:0^. O: :17:5 Case. [3,4] The \\•ord "g;a;uitous" is defined .,.,. ~.C. ="~ • in Black's La\v Dic:ionar\•, 4th ed., as htax S. MILLER •~ ioilo\as: "\Vithout valuabic or lc,al tor.- , v. sidc:ation." It is our opinion, and we So ~ Wlncic Clarice MILLER. hold, that the fact that 'the church .main- ' ;airs aad pays-the expenses connected \ri;h No. 2i8. its .use of the leased propcrt}•; \vhich is a .uprcma Cour- 8; ~or~.h C_rot°^i church building and'its appurtenanecs on ~lai•ch _`O, lt)fS. - Rhami;atte Road, does not prevent the church from eccan}•ing this propem• ;ra- tuitouslr.' It pa}•s no rent for ttie leased Action b\• passenger against d:icc: for • propcrt}•, at:d mereh• main:dins and pays pe:so: al fniu;ies susaiaed in damages for the expenses con~cctcd with its use of the highi~'ar accident. The ~uperio: %ou:;. leased property .vhich it must do to' use \%ecS:icnb:::g Count}•, Eibe:t S. Pee:; T:., 1., properly ;he leased propcrt}• for religious granted s emotion to s;:ii;e defenses :elating purposes.. Ii the church had o\rncd this to iaiiurc ei passcrge: to use seat ben. and leased .propcrt\• and had used it, .it \vould' appeal azs fatten. • The"Supres7e Court, hart had. to maintain it and pay thG ex- ~ Sharp, J.; held, intr.:iia, that since de care penses connected • Frith its use as church 5~ the estomary concoct oi;the is measu: ed property. To adopt a contrary construe- , reasonabi.• ~rudcnt Way, scant usei\•'eitth the` tion \rould mean, a narrow and stinting ~~.• ace:agc motorist males of 'his sett belt, const:tiction of the statutes It is c]ea`r plus :ac- :hat thccc is o fs:aada:d for that ii the church \ecre t}ie o\rn:r of this \raca it is _egL'geaeewno; ;o ~se.an„ deciding propcrt}• \vhich it uses wholl}• and exclu- . available scat belt. i :dicates that ~o du:}• sirel}• for religious \\•orship, it \\•ould be should bz imoosed ::?o : motorist: :o use exempt irem taxation. It stems to us, and them :ou:i: el}• u•he :ere: the}• :ravel upon :60 5...21-5 ~' a w'1 v APPELLANT'S_ 330. N• C. 316 SOUTH EASTERN REPORTER ~~~ T ~ z. Lj A D quent change by .Air. McGraw. The conclu- sion that the newly' discovered e~-idence will probably result in an affirmative answer in plaintiffs favor on a new trial of Issue No. 6 is fulls supported'by the evidence. By his final assignment of error the de- fendanu contend that the court erred when it granted a near trial as a matter of law and not in the exercise of discretion. ~ e disagree and hold the judge acted proper]}•. After stating his separate findings of fact and conclusions of law, the judge decreed: For the foregoing reasons, the Court ,now grants the Afotion of the Plaintiff .for anew trial as t,o Issue = 6 and. orders that the case be set for a new trial on said Issue. We-hold this .ruling to be a ducretionarr one: 4s noted earlier, the motion before the.. court a•as made under Pule 60(b)(2). This rule allows discretionan- relief upon a proper showing. Oa the facu found and conclusions made we: find no abuse. of dis• cretion in orderin€ a ne~c trial. Sink t:. Evster, 28i::~.C. 183, 21? S.E.2d X32 (?97~). But see and compare Ccrter z•. Carr, 6F ;~.C.Apo. 23, -, 31, S.E.2d 281, 283 (198;). Affu-med. HILL and i3ECT0'~. JJ., concur w p 5 [(r •u~1i~ Sr1t(~. T In the Aiatter of The Appeal- of AfECF:LEtiBGRC COCT'1T. . ~ No:: S3lOPTC9"~3.. . `~ Court ;of Appeals 'of North .Carolina. ", June 19, 198. :. The State Propem• ~ Tat Commission ,,,denied exemption from ad valorem taxes on . ~,-, ' ~ ~ - ~~; personal property o~-ned by an incorporat- ed research institute, and the corporation appealed. The Court of Appeals, Hill, J., held that in view of substantial control exercised over personal property in ques• lion b}• .such nonprofit. corporation and ,by . contractor at facilin• in question; contractor was acting as agent for the nonprofit cor- poration in iu use of the personal.propert}•, and such nonprofit corporation controlled the ultimate purpose for which the proper- t}• was used, and the personal propem• was ' therefore "wholly and exclusively used" b}• such nonprofit corporation as iu oa-ner, and qualified for exemption.. Decision of Tax- Commissioner re- ~; versed, and case remanded. 1. Taxation c~241.1(?) Question of what is .meant by "wholly :' and exclusiveh• used br iu oumer" for pur- poses of exemption from ad valorem taxes f on personal propem• whol)v and exclusive- ly used by owner fo: nonprofit educational, •• ~i scientific, literary' o: charitable purposes was. io: purposes of appeal, question .vhethe: orpose for ~rhich the propem- was being used ~'as ultimately controlled by the corporation seeking exemption. 26 ,'•; U.S.C.:+. § d03(c)(3): G.S. §~ 10a-218.7, .; 10~-2i8.i(b)(1). 2. Taxation a2a1.1(a) In ~ieu• of substantial control exercised over personal propem• in question by non- . profit corporation seeking exemption and by contractor at facilit,• in question, con-' - tractor eras acting. as agent for the non- profit corporation, in iu use of the persona) propem', and such nonprofit corporation controlled the ultimate purpose for which the propem• was used, and the personal propem was therefore "wholly and exclu• sively used" by such nonprofit corporation seeking exemption, as iu owner, and quali- ` fied for exemption from ad valorem taxes. G.S. § 10~--2 i 8.i.~ This is.an appeal by Electric Power Re- search Institute, lnc., from a denial by the . .x North Carolin for exemption personal prod Previoush•, th• of Equalizaric County Tax ~ the applicatiot Institute for e Board of Cos the decision ie Tax Commissi~ as the State Revie~•, heap reversed Afec Equalization ~ Grier, Parks Gage ~ Pres and Gan• C. I Ruff, Boni' Hamlin L. ~. .~ HILL,Judg Elect_-ic Po• (hereinafter ration incorpc District of Co •36 . of states, . L'l[ ~~ • members con cooperatives. } research relat has been Brat Section ~03(c Code and p:ic had ,.been 6=. North Carole use tax.. EPl' i ed exemption ~ side of North . ~~ •~ ~ In addressi i ~ peal; the ~~ ' Commission. .~, heard the in: .,' following pet " EPP.I is er. " ~~ ,,projects ir' A4 , ~ . _ ~a real estate • .search Paris -~ North .Carob:. a :-. owner of pes~ ~ . 65 •_ ~~F~LLANT'S . EXhIBIT~ Z~ APP.EaL OF DIECKL€\BL~ZG COG\TY ~. C. 331 Clu u 316 S.F•.Sd JJO (\.C.App. 1964) ~y an Incorporat- . the corporation appeals, Hill, J., bs:antial control ropem in ques- ~oration and by ~_stion, contractor e nonprofit cor- :sonal property, :anon controlled hi¢h the proper- azl propertm w•as usiyely used" by n as iu owner, n. '~ . :; ~ 'A . •/ '' North Carolina Property Tax- Commission for exemption from ad valorem. taxes on . personal property in Mecklenburg Count}•. Previously, the Mecklenburg County Board of.~ Equalization and Review reversed the County Tax Supervisor's decision denying the application of .Electric Power-Research Institute for exemption:. The Mecklenburg Board of County Commissioners .appealed the decision.to the North Carolina Property Tax Commission. That Commission, sitting as the State Board of Equalization and . • Review, heard -the matter de ~ not;o, .and reversed Mecklenburg County's Board of ' Equalization and .Review. ,mmi~sioner re- ~ '~;~ Grier, Parker, Poe, Thompson, Bernstein, i;~ Gage g Preston by W. Samuel Wood'ird • ;~': and Gary C. Ivey, Charlotte, for appellant. .e~nt by "wholly owner" for pur- .d.ralorem taxis t` and exclusive- •oiit educational, :ica'tile purposes .DOesl, question :a' the piopem• :ateh• controlled exemption. 26 '~ § 10~--`275.7, :ontrol exercised :ues•ion by non- eeemption sand 1'question, con- .^.r.cfor the non- : of the personal o;it„'corporation -pose for which td the. personal, aollw and exclu- •ofit .corporation Tyner; and quali- • ~'alorem± taxes. ~~ :trig Power Re- a.denial by the 66 ~: Ruff, Bond, Cobb, Wade g tic\Tair by z Hamlin L. Wade; Charlotte, for appellee. `c r - HILL, Judge. '' ' J :i :: ~,'. ~. :'. i. s .l L;. r• ~. :Electric. Power Research Institute, Inc., (hereinafter "EPRI") is a nonprofit corpo= ration incorporated under the laws of the Dist-ict of Columbia. It operates in.seve:- al states, including ,\orth Carolina. Iu members consist. of electric utilities and cooperatives. EPRI engages in scientific research related to the power industry, It has been granted tax exempt status under Section a03(c)(3) of the Internal Revenue Code and pior to the bringing of this suit had been granted exemption 'from the -North Carolina income tax and sales and 'use tax. EPRI' had heretofore been grant- ed exemption from" ad valorem taxes out- side of North Carolina, = . In addressing Mecklenburg County's ap- peal, the .North Carolina Property Tax Commission (hereinafter, "Commission") heard the matter de noao, and made the Ffollowing pertinent findings of fact: EPRI is .engaged in two major research projecu in Mecklenburg .County. It leases a real estate facility in the University Re- • rsearch Park area near the University of North Carolina at Charlotte. EPRI is the owner of personal~.property having' an ad ~•alorem tax value of S767,607.00, p•hich was ,located in, the. •real estate facility. ~On 1 February 1980 EPRI entered into a master agreement with J.?.. Jones Applied Research Company (hereinafter "Jones"), a for-profit company, to perform ;tu•o major .research projecu. The personal property in question is being used in connection with the performance of the two projecu by Jones. One project is being supervised' by Gary Dau, an employee: of EPRI, who re• sides in California. '~1r. Dau. was at the ' Charlotte plant twenty=one days beginning 1 January 1982 through October,.1982; and it was anticipated that he`would be at the plant an additional ten ~ days through De- cember, 1982. The other project was su- pervised by Joe .Danko, an •employee of EPRI, and he also lives in California: llr. -Danko was at the Charlotte -plant tu•ent}• days from 1 January 1982 through. Otto- be:, 198?; and it was anticipated that :he would be at the plant an additional six days •through December, 19S2. The number of days spent br each EPRI employee is rep- resentatiye of the number 'oi days an}• suc- censor :night be at the pla:lt. Both EPRI employees we: a present to super rise' the respec:iye proiecu in accordance with the masse: agreement. ?.11 other employees at the Chaaotte location are employees of Jones, the number of such persons being about fiftti. EPRI has aporoximatel_v 700 emplo}•ees, including administrators and scientisu, who plan and manage research primarily carried out through ocher organizations. Most of these employees reside in Califor- nia. The resulu of EPRI's research are published and made available to utilitti companies and to the public. Jones does not lease the personalprope:- ty owned by EP?21. Nor does EPRI re- ceive .any rent or other income from Jones. EPRI pays to Jones iu cosu and a fee for its services .under the master agreement. .w. -a - ;. Based upon iu findings ;off r fact and iu •- rules of stacutorv construction, the Proper- ty Tax Commission concluded that G.S. lOS-278.7(b)(1)•does not allow .the exemp- tion of personal propem owned b}; -EPRI 0 0 0 ~~PELLANT'S 33Z ~.C• ~ .316 SOUTH EASTERI\ REPORTER!?d SERIES -~27__ but used on a da}• to da}• basis by Jones. For the' purpose of iu decision the Commis- sion assumed,. but. did not specifically reach, the conclusions of law that EPRI is a scientific association, 'that iu personal propem• is used for nonprofit, scientific purposes, and that Jones is acting as agent or contractor for EPP.I. Such conclusion effectiveh= reversed. the decision of the Mecklenburg Count}- Board of Equalization and'.Reviea•, thereb}• den}-ing an exemption to EPP.I for ad valorem taxes on iu person- a) propem. The appeal presenth• pending is gov- erned principalh• b}• the terms of G.S. 105- 278.7 a~hich provide in pertinent part as follows: "(b) Persona) ,propem• shall be ex- empted from taxation if wholh• owned. br an. agency listed in subsection (c), below, and if: (1) n'holly and exclusively used b iu owner for nonprofit educational, sci- entific, literar'}•, or charitable purposes; (c) The following agencies, when the other reouiremenu of this section are met, ma}• obtain propem• tax exemppon under tnis section: (4) A scientific association or institu- tion. (f) ~~ithin the.meaning of this section: (2) A' scientific purpose is one that }-fields knowledge systemadcalk through research, ea-perimentation, or ocher a•orl: done in one or more of the natural sciences." Although several assignmenu of error are brought forth,. we believe the control- ling question is what constitutes "exclusive use by .the oR-ner." .The appellant EPRI contends that corporate entities are capable of acting oral}• through•agenu, that is,pro- moters, officers, directors, employers,'inde- pendent contracioi-s, trustees, bailees; or other authorized or implied agenu. On the other hand the appe)lee argues that the .~ statute plainl}• seu out that the subject propem• to be eligible for exemption must be "R•holly and exclusively used by its oa-n- er for .nonprofit purposes" through iu em- ployees onh•. In construing a statute several basic ten- ets stand out First, it is elementan that statutes are to be interpreted by giving words their "natural and ordinary mean- ing." Borders r. Cline, 212 N.C. 472, 193 S.E. -526' (1937). Also, it is abundantly clear in North Carolina that exemption statutes are construed strictly in favor of taxation and against exemption, although such statutes are not to be stintingly or nanowl}• construed. Sale >;. Johnson, Commissioner of P.evenuc, .258 N.C. 749, 129 S.E.2d 465 (1963); Seminary, Inc. r. 11-¢ke County 251 N.C. 775, 112 S.E.2d 52S (1960). Anv ambiguit}• is resolved in fa~~or of taxation. !n re Kapoor, 303 N.C. 102, 277 S.E.2d 403 (1981). The statute .under which.EPP.1 claims exemption, G.S. 105-2i8._i, establishes athree-prong test: (1) the propem must be owned b}• a scien- tific association or institution;. (2) the prop- erty must be wholl}• and exclusiveh• used for scientific purposes; and (3) the proper- t~• must be so used b}• iu owner. [1) Our Supreme Court in In rc Forest-' ry Foundation.. 296 N.C. 330, 250.S.E?d 236 (1979), addressed the issue of ad valo- rem tax exemption under the same statut,o- rn• framework. although the Court denied the tax exemption under face non•asser- tive of an agency relationship, the decision focused on the purpose of the propem•'s use and who had control over that use. In view of this decision, the rules of statutory construction, and the statutory test for ex• emption, ewe address the interpretation of • the statute. In giving. the words of the statute their natural and ordinar}• meaning, they`must be applied to the face of the case to Which the -statute is directed. There is no ,question as ~w ownership or . purpose. EPRI is a scientific association and iu._personal propem here is used for. nonprofit, scientific purposes. .Had the propem• been used b}• an• employee of - EPRI, the property would have been ex- ~. ~ ,.~ ~~ empt from ad ~•: question. But the basis was used b} der the direction poses of this app lion before us in lutes "wholh• ant owner" i whethe the propem is t controlled by EPF A corporation (i association) is an '~ ~ istence is minoce~ a creature of the can do nothing. nel can it perform a board of direct molds polic}• for t ` cers-president, treasurer=are re: '' policies through d :~ superintendenu. . ment personnel d: ployees Who are the day to day peg . '' adng machinen• t corporation iurlf even though ma: - employees never _ ed. • The definitions The record, throe • Darius, the ueast method of open "use" of the pro . testimony in per: EPRI selecu t: ' ucu to be evalu: does it do the studies are done i development is d scientisu and enE office in Califon - operations and ' search is carried and in foreign u~ the ea~erimenu "and to utilities at s Four . projecu Carolina, .the pri: lone.. The -real e ly owned by EPF 67 ~.~ • • ~~ i~~ ! ~ Z~ ~ /\i t i _ APPEAL OF h1ECHLE\BL~2G COCi~TY ~. C. 333 :at the subject i Clte u }16 s.E.2d X30 (K.Cr1pp. 198+1 rxemorion .must empt from ad valorem tzxation 0.ithout the control of EPRI it was sold to a third . aed br iu o~•n- question. But the propem• on a da}• to day party. and leased rback to EPRI. The per- ::•u•ough its em- basis was used by. Jones, a contractor un- ~ ,sonal propem• a•as selected for the project, EPRL- For the pur- der the direction of purchased by EPRI and placed in the facili- poses of this appeal, therefore, the ques- ty at Charlotte.,. EPRI .planned, defined' yeral basic ten- don before us in addressing what consti- and managed the work done in the facility. ~iementary that totes "wholly and exclusiveh used by its It selected Jones for on site operations. _ted be giving- oa-ner" is whether the purpose to which Jones was, selected to keep the money :ainary mean- the 'property is being used is ultimately ' ~ raised and spent and also to keep acd~ities \.C. 472; 193 controlled by EPRI. separate. It served EPRI exclusively. A is abundantk ~ ,~, corporation (including an incorporated master agreement between EPRI and iat exemption. '' ~ association) is an intangible-being. Its ex• Jones was entered into under the ter•.ns of :ly in favor of " ;: istence is .mirrored in iu corporate charter, which Jones could be aischarged if the non-' :ion, althou h g ~ - '" a creature of the law. Standing alone it destructive problems had been solved by e stintingly 'or ~'. can do nothing. On)}• through iu person- 19E2 or if-Jones a•as nor doing a good job. i. Johnsoit, z:•. nel can it perform any function. Generally, A lean staff of EPRI people K•as on site. 25c \.C. 7~9, {.; aboard of directors or board of trustees from dine to time. so as not to duplicate •cinary, Inc. t;. ~ molds policy for the corporarion. The offi- facilities and technical competency, but it _ • ~ ~ ~. 11: S.'E._d' ;:: ;-: revs-president, vice-president, secretary, was expected chat one or more permanent is 'resoh~ed in '•.~ treasurer-are responsible for carving out on site EPRI employees .would be present 'poor, 303•ti:C . ~~; policies through 'departmental managers or as the facility expanded. EPRL pays a fee , The statute =:• superintend'ents'. ' These middle manage- ~'C0 Jones for iu work and iu actual cosu. ment personnel direct suaer~isors and em- EPRI controls the work .at the Charlotte ree-prong test: r~- ~- io}•ee_ u•ho are actualh• esoonsible for p ~ facility, and in so doin consols em lovees g• P aed by ~ scien- - ~- the tiny to day performances. such as oper- of Jones in several ways. Y irsL, Jones re- • n: {?) the prop- ~ ~ ~. adng machinery and the li:;e; ~•et it is the Poru to EPRI. EPRI uses conQOlled cor- zclusiyely used - ~" corporation itself that uses the eouipment• .'.respondence. Reporu o; technical nature d d Fi id udi h (3) the o e ~ ~ even though many of iu pesonnel and. . e a o are per:orme are exc ange r r•- P P :.tee: • ~~~ employees never see the machine:-~• operat- - from time to Mme to r.:a;:e sure EPP.I is . , ~ ' l:~,t ed getting dollar value. :: !n re Forest- ' ~•` '-~' • , limitless. The -definitions of "u'se" are Second. Jones pe~orms tasks under ~30, ?~0 S.E?d '• h~ . through the tes~monv of 1f r. The record EPRI's duecdon and conavl. T~•o repre- sue of =ad yalo, ~ '~ ~.-~ ~='• , the Darius, the treasurer of EPRI, reveals, sentadyes from California visit the Char- e same sratuto- '= ~'-' . operation of EPRI, -i.e., the method of lone site rxice a month. One of them is .e Court denied -~ 4. •• . "use' of the propem' by its owner. His called the project manage:. Both direct acs' non•asser- : he d i i '~ ~'' ~~ testimony in, pertinent. part is as follows: People at Jones to do certain things and out certain acd~ides in connection carr p, s ec s on y the property's• ~ =' EPRI•selecu the• type of. research prod- with performance untie: the master agree- :: that use. In $ ~;: ucu fn be evaluated. In-'very few cases , ment, including nor only Lhe•formulado`n of es of statutory ;; a• does it do the research. tifathematical the general plan but also derailed tasks. ~r--.• test for ex• -. ~• ~ studies are done in its oftrice, but hardware 'These tasks are monitored by telephone :e:•pretation of `: " ~ •. development. is done in the field. EPRI's ,calls, 'correspondence, and visits to the fa- words of . he • scientists and enginee:•s reside in the home , .cility. ' :nan• meaning, }; office in California,• but the company has Third, Jones maintains custody and care e faro of the ~• ~ operations and offices elsewhere. Re- h .over EPRI's ro em and acu as the in- P P is directed ~. } e country search is carried oue,all,across t strumencalin• for EPRI .to use the ro er• P P . oR-nership or ~• and in foreign territories. The resulu, of ~,• The. equipment on site and the subject _'ic association _ ` the experiments are prodded to the public • of this controversy was acquired by EPRL. ~: a is used for ' ~ and to utilities at token-prices. ' under the tens of the master agreement'.... es.' Had the '` Four • projecu aie carried on in North for the performance of this project, and employee -of ~ =` Czrolina, the principal one being in Char- was shipped. to the Charlotte facility by Faye • been 'e~- lotte:5 The real estate facility w•as original-- EPRI ~ for educational purposes. EPRI i. ly owned by EPRI, but for reasons beyond •does not lease the propem or rent it to 68 1 a 0 a f~•=~'~'ELLANT' 334. ~• C• 316 SOCTH E.4STER\ - Jones. It :receires no benerit or income ' from: Jones for its use. EPP.I controls the use of the, propem- and' determines what ~use'to Rhich it can be put. Jones does not use the ."propem• for any purpose .other than that,set. out in the. master agreement. All data generated b}• the facilit}• belong to EPRI. Insurance L tamed °gnd the premi- "ums are paid by EPRI. It is rite opinion of Mr. Darius that EPRI is bound by actions taken br Jones while it is using the equip- ment at the Charlotte iacilitr. [2) In vie~• of the substantial control exercised b}• 1PP.I over the propem• and Jones at the ]sfecklenburg faciiit}•, µ•e hold that Jones ~•as acting. as agent for EPRI in iu use of .the personal property, and that EPP.I conuolled the ultimate purpose for ' ~•hich tiie propem• ~•as used. ii'e there- . .fore conclude that the personal propem• ~•as "~•holh• and ezclusiyel}• used" br EPRI as iu owner and' qualifies for exemp- tion from ad a•alorem razes under G.S. 10~•- 2i$.i. " The decision"of the \orth Carolina Prop- en• Tax Commission is re~•ersed. The case is remanded w the. Commission for entn• of judgment in accordance here~c•ith. P.e~•ersed and remzrided. " ~ ~ BiCTO\ and BP.3Sii•ELL. JJ., concur M ~r . Ira}• &.' GL.~SSCO, Emplo~•ee, ;• ` BELI:-Tl'LER CO11PA.'~~' OF COLDS- "BORO. KORTH CAROLI?~A, I~.C.,. Employer. . " and Home Insurance Company. Carrier. . '~o: S310IC103S. Court- of ..Appeals of ?north Carolina.. , - June • 1'S. 1959.. - Injured" employee appealed denial b}~ the Industrial Commission of ~~•orkers'. com- REPORTEF~~?dl•$1~1E~; Z 9 pensation: The Court of Appeals, Hill, J., held that claimant's injuries "arising when she tripped .over median in area of mall parking lot designated by mall owners for claimant's employer's employees ~-as not sustained as result of accident on employ- er's premises nor µ•hile claimant ~~as per- forming duties for employer. Affirmed. . ~.., .~ ,~ ~~ :'~ ii•orkers' Compensation ~i30 ii'orkers' compensation claimant's inju- ries which resulted ~•hen she tripped over parking lot median in area of mall parking lot designated' for claimant's employer's employees b}= mall o~•ners were not sus- tained as ,result of accident on employer's premises or K•hile claimant ~•as performing duties for her employer, and thus, claimant did not sustain injury by accident arising out of and in course of emplo}•ment and did . not qualify for compensation. G.S. § 95- 2(6). ' George P.. Kornegay, Jr., P .~. by George P.. Lorne€a}•, Jr., and Janice S. Head. ,Yount Olive, for plaintiff-appellant. " Hedrick, Eatman, Gardner, Feerick b Kincheloe by Scott >vf. Stevenson, Char• 1otte, for defendanu•appellees. HILL, Judge: The question presented b}• this appeal is ~•hether plaintif. s injun' by accident. arose out- of and in ahe course of her emplo}~- ment, thereby enabling her to recover com- pensation under the iirorkers' Compensi- tion Act. The Commission ruled that the injun• by accident did not so arise. ii'e affirm for the reasons that follo~•. Plaintiff, a salesperson for defendant at _ its Berkele}~ .Mill Shopping Center store in Goldsboro, forth Caroling, arrived in the mall par}:ing lot at approximate)}• 12:20 p.m. to begin Work at 1:00 p.m. She parked her auto mall parking iot employees b}• t} walked to~•grd ~• tripped over a Before arri~ini plaintiff had•-pu: fast-food. restaur ' Mall Shopping Cc eat the sandRici .fore clocking in ; , 12:~5 p.m. i Defendant iea: '~ the mall from Cg owner.. Accordi 1t lease, store empi b the common are k areas: The land ?~ the common are. adopt rules and use of the parkir. employees. Pur landlord formula ter parking plan for the emplocee Plaintiff had r her emplo~•e: ~•h parking for Belk map indicaanF t ~ ployees 'u•erc to ~ ` ~' time clock. She monished for o< ~~ preyiousl}•.. ' ,~'.•~ These parking '•: marked, nor cont to the general designated: for I •; ees. Defendant } that "an}• custom. designated for H employees could `~ the mall parking ees of .other sto ing to do with t} . E ter plan for park by the mall o~•r. bility for the. ma designated parki' it}• belonged co In . den}~ng' °c~ • ~' sion,. adopting t 69 REQUEST FOR BOARD ACTION ~~ ~ : Meeting Date: 01/02/96 Regular Item #: 4 Consent Item #: Additional Item #: Department: Governing Body Presenter: Lucie Harrell Page Count In Agenda Package: Contact: Lucie Harrell CTdD TCl~T. a e COMMITTEE APPOINTMENTS [J BOARD OF FIRE COMMISSIONERS _. 1 VACANCY - N. WILMINGTON VOLUNTEER FIRE DEPARTMENT • (UNEXPIRED TERM - JULY 1, 1996) a -~ APPLICANTS• Thomas K. McKay "Dennis Pinho Michael J. Skapura Daniel M. Stahl Steve Woodard Frederick M. Worsh a .. _ • - a Attachments • ._ Committee' Info ~ - rmation Sheets ~ ~- ~- _. Applications: ~~ _ .4 72 - ..„ . ... _. ._ ~' .. ~ . ~. BOARD .OF FIRE COMMISSIONERS ," Number of Members: ~,9 consisting. of-: " 4., Appointed ,'b Volunteer Fire De artments Y P .. • •. ' 4 Appointed by County Commissioners :. ~ 1 County' Commissioner _ .Term of'Offee: Three years- o Re, lar Meet • . gu ings: Fourth Wednesday of the month at 7:OO p.tn.• - ~~ ' ., - Statute or cause creating Commission-: Resolution adopted by County Commissioners on January 6,• 1986 - ~ ~ ado tin the-,:Fire Se v' P g r .ice • Dstrict Task Force Report and Recommendations. TERM • PRESENTLY TERM CURRENT ME.'•IBERS ~ ~' _ SERVING E%PIRES ~ ' , , County Commis`sioners'.Appointees.: Myrtle Grove Fire Service Area ~ . .,Wayne L.. Hartsell, Sr. unexpired 7/1/96 303 Tennessee Avenue ' Ca rolna Beach, NC ,28480 (APPt. 5/16/9.4) 45 8-4..146 (H) 655-3856 (W) -: . Seagate Fire Service Area ' •. Robert R. Korf unexpired 7/1/96` 4OT4 Crofton Place :. Wilmington, °NC 28412 (Appt. 3/2'1/94) _395-6674 -(H) Ocrden Fire "Service Area & Winter Park ~ Fire Service Area R b t J , o er : Keenan first 7 1 8 / /9 1017 :Stevenson .Drive Wilmington,„NC 28405 (Appt. 11/20/9.5) 3;95-2267 (H) 67.5-6644 (W) James W.~Sawyer ~ 222 Inland Greens-Circle first 7/1/98 •Wilmington, NC 2840.5 (Appt. 11/.20:/95). 452-9724 (H). '• N . •APPOZ TED BY VOLIINTEER FIRE DEPARTMENTS:` .._. F +A ~ Castle Havne "Volunteer Fire Department - - ~ ~ v . . Dominic A. Bianco', ' ,first <. 7 1 9.6 / / ~ 104 `Michael. Dr1ve a . ,- Castle Hayne, NC 28429' . 675-052 W 4 (H) 341 7846 -~ (Ratified,6/21/93 _ ` , ) .. ,.( = - - /. 3 ,as'~ .. ~~. ~ ~ ~ - ^~ a ~~ BOARD OF FIRE COMMISSIONERS (CONTINUED) - - 'TERM ' PRESENTLY TERM CURRENT MEMBERS ~-' SERVING ' ;: •' E%PIRES Federal Point Volunteer Fire Department Clifford L. Robinson first 7/1/98 6140 Carolina Beach Road, Lot 41 ~ ~ • Wilmington, NC 28412 (Ratified 11/20/95) , 392-7655 (H) 792-2354 (Pager) r Wrightsboro Volunteer Fire Department - ~~ Mi;chial 'W. Rhodes. ., •- first `7/1/•98 2000 Chair Road ~ .._ ~~ Castle Hayne, NC 28429 (Ratified 11/20/95) 675-3198(H) 799-123.2{W) N. Wilmington Volunteer. Fire Department first 7/1/96 County Commissioner ~. William Sisson 11/95. file: /fire - Telephone (9 101 34 1-7 149 . ' - FAX 191 Ul 341=4130 ' _ Application for Appointment to Boards, .Committees,. and Commissions . ' Appointed by the New Hanover County Board of Commissioners. Re uest++tor Appointment to: G'~~d~ 0 ~ ~ •~t' ~O/>'h7r--~•'C •U P„?..r q . Name: ' ~ /t ,/,~ J ~ , .Home / How long have You been a A'~ddress: ..' ~, ~~~ .~G'G~ ~cjl~ ~~ c,,• /(~~ . resident o/New Hanover Cou~tYT '~ ~~'~ ~- ~ , Mailing Address: ~J~~'~C - -~ : _ - l/ ,. ~~~~~~~.~~J ~~.- Zip Code: ~~7~ Z- . City.and Stale: // + ~~~ ' ~9~ •j~~.1 G Business: ~~~' ~G'~~ . Telephone:. .Home: i .. .~ ... ~9 'Sex: ~ _ 'Race:- ' lam-' 'Age: ' - 'This inlormefion is rspussfsd for fhs sole pur ose o/•asswiny Ihet a cross-section o/ the community is sppoinfed. ,. -- - ~~ ..Employed by: % ~~ ~C.%ll ~~C~i~<' 'A person rwrsndy employed by the npency or department /or which This epplicerion rs made, mus(ns~pn his/her position wNh New Nnnover Counly upon eppoinlmenl, in accordance with Ar(icle V/, Sec. t o/ the New HenovedCovnty Personnel Policy. - ;~> ,Job Title: ~G;J/Ue~C , p J Professional Activities; /.~ . %~J rP/L ~ .; ~ ~ .. - ~ ' ~. _ / .. ~Pr~ r C /-7,rf N nc~,iii l.c ~6 ~ C/?'1 '.VolunteerAchv/ties: ~~~lu~~ ~~ -t Why do you wish to serve on the Board, Committee, or Commission cequestedl c ~C'~.~Ns~n1T ~ / `/ ..// Ot~~~~I .. ~~l c ,~'~~E . ~,Cc-y~ c~ z'. lU: W .~~-'~1 . t~ . ~ ~rl: ~ { . 2 N:. f, .~.; o,J ..j , O /~ Y . ~'1•%iE-L A~tC%t.' NEC~Cf .'q,~q /~EP.~CJ c'.~'h"j . What do.you.~(ee/ are_`your~gvalitications for serving on the Board, Committee, or-Commission requestedl ~ •~ ' , ,,// UC I u,~-~-~~ ~i,Pf~~~t~ ~.-~e,~ .~~,t..° ~LC. (u,~,: ~ .e2 ~ Cite j ~ S~~ ~clSi•~~'SS . cr:•evo.lc +~ ,. ~- . Committee, or Commission a.ddressT /,f,~'~1~'l~ What areas ot.concem would you like to see the Board, ~,- ' ~. • ~. F _. . ., j Are'yoci current/y serving on another b'~'$~(~ e/~poinled by a municipality or s countyT lt.so, please list: l~lihlJJi . ~ ° - ° , . e _ ~ . _ ~ ~. • . .~~ f~ ::~ Date: ~ / N t{11li0`l~R C(3.M Signature ~ .._..._ . . /Please use reverse side /or additional commenlFjl. Cr ~~~~~"~ "~~ • C tJ cW~K. t-3'J l.1t ~~ ~J-r.,Ny,-v.v, Post-!i'" brand !ax transmittal memo 7x71 x of pegoe - ~, . l (Z 7 l.l.. ~ 1 co. l~ C,m ~l-~g. CO. Daps one 3S2 Faxx 3~-~t'~J Fezx 39Z -m~97 . FAX K0, 9103414130 _~-~~~ ~ v~R covNrr ~.,~, .~ ~„ :; otir~vrfss~oNF~s 320 Chestnut Street, Room 305 Wilmington,,,, NC _ 28401-4493 Telephone (9101 341.7149 • FAX 19101341-4130 P,Oi ~lr~ e~~.` (~ ~~ ;•~ 1 ~ _ U nvl 1 ~S ^.~- f.• n ~ •.., --~ r•J :,.:.'; ,. .. : , .t Appllcatlon for Appolnlment to Boards, "Committees, and Commtsslans U Appointed by th© New Hanover County Board of Cammissloners. Request for Appointment to: ^ -3r yc\~L ~ . _ ~~ `~ :, ~Q c _ ,. Name: ~ f= ~.s..b.~s :•( ~~ ~s ~•t-a Home How long have you been e Ac/d/ass: ~~~.7 l,~S~~pQ~~c ~Q . resident of New Honover County? -~ -7 ~+~q~s Maillnp Add/ess:,,~~ci~~, City andStete:~ .1o.)~t.t,,~.i~~~-~oti~ • tsC Zlp'Code: '2809 Telephone: ftlome: _~gZ- orQ ? .• Business: 392- 076 _ .. .., "Sex: 1/V- ~ "Race: ~. "Ape: SS •Thlc In/oimefion is rnQuasreD/oi.the sale puipo,e o/ossui/np that a oiosr•soctlon o/ fha community 1s,appohfed, . . "Employed by: ~~~~~ ... • •A person otlnonf/y omployodby the eponcyo~dopeiflnont for which (his app!lcatlon /s made, must Iesipn h!s/heiposlf/on w//A - Now f{enovoi County. upon epporn(mant, /n accordance widt,4r(Icte V!, Seo, 4 0/ tha New Honovoi County Parsonno/ Po/icy, n Job Title: ~~a~ ~ ~ ~~ sasr`{ • C~m~suc,~c~s~`t. Profass/onalAclivlties: ---•Q,~e~ ~~ _ - VolunteerActiv/ties: ~' uK~Pwta,~ ~ ~ ~ n .. ~ 9 ~ t~~' CotaLNitZro~ Why do you wish to scrve~~'on tha f~osrd, Committee, or•Commiss/on /equested7 "~' ' ~-~-~~,~,~,~¢•. p '' .,~06~{>>..-i mr }i2~ ~ ZctIC t 'lu~~~r~CF3.`Floi~ b..u `t~.i3t ~i- l < <,; 1~~iz.u,~ ~w. What do you feel ere your qualifications for servlnp on the $oerd, Comm/ttee, or Commission requestedT . ' a„ ,. , Whet areas of concern would you like to see the Board,'Committee, ar Commission.address? ._ _ ~ _ /.:. X,, 'A. reRyoa7op~rently sorvinp on another board or committee appointed by a m'unlcipelity-or.e.couatyl !t so, please Ilst: Date: L1~2Z~9JJ'^ S1pnBture ~ _ lAl.,n~n~/d,. i.,, _~r.~___. _ NEW HANOVER COUNTY BOARD OF COMMISSIONERS 320 Chestnut Street, Room 305 - Wilmington, lVC 28401-4093 Telephone (9101 341-7149 fAX .(9101 341-4130 ' Application for Appointment to Boards, Committees, and Commissions Appointed by the New Hanover County Board of Commissioners. Request for Appointment to: ~A.2t~ of ~•PE t~o.yvrSSiord S . Name: ~iC'NAEL .T J.f•9PU.Zq Home _ How long have you been a Address: .~8~ NEW CE.c1%ec ~2 APT 1' resident of New Hanover Countyl /o rxo.v~s 'Mailing Address: sAMc City and State: ~ GcJio~`1ii~lGTo~ ~L,I e Zip Code: 2aslo,3 - /773 Telephone: Home: _ ~~io> ~9Z- 4~79Z Business: SAMc 'Sex: MA~~ 'Race: GtJ.Ui T~ .A~e. ~ ~ 'This. inlormetion is requested for the so/e purpose of assuring that scross-section o/ the community is eppor'nted. ` ~~Employed by: .S1TArP ~?oc~Tc T.F',9.c.CSv`b.ei~ ' "A person current/yamp/oyedby the agency or department for which this app/icetion is me,de, must /esign hisq~er position with New Hanover County upon appointment, in accordance with Arfic/e V/, Ssc. 4 0/ the Nsw Hanover County Personnel Policy. Job Title: %2vCh' a~~/E,2 ~~ Prolessional Activities: ' ~-'~ Volunteer.4ctivities: ~cw.yE,eei.QC ~coT it/ati,~ -Why do you wish to serve on the Board, Committee, or Commission requested? To G'ET- /~I~~Gt,~1, Gc)/TN F/n'E .?Ec.4TEc7 /SS[JES FACE) .c3Y ~LcJ N.4~tJo1,(~~2 ~~cJ~JTY. __ . What do -you tee/ are your qualifications for serving on the Board, Committee, or Commission requested? EXTEnJS1 t/E EkPE,e/E.~-~E Gc~/ iy~.v Fi,~~ ' ~~o -" ~ . What areas of concern would you like to see the Board, Committee, or Commission address? _ .~:. ~cJL~ ~./.~C ,:o SEA/E T~/iS oPE~ 2JM-iC AC-Ec~~A .~E'v/EcJ , Are you currently serving on another board or committee appointed by a municipality or a county? It so, please list: //D Date: ~yE~IBE.e~'` ~j tP/ease use reveise side for eddiliona/ commentsl ._~.. _ _ ~ ~vl z a ~ ., ~) s= .. . ~ r ,.«,- ~~ ;~,,, Signature J ~-, NHC COMMISSIONERS FEB NEW NANOVER COUNTY BOARD OF COMM/SS/ONERS 320 Chestnut Street, Room 305 ~} Wilmington, NC 28401-4093 1._.a Telephone (9101 341-7149 FAX (9101 341-4.130, Z A~~7ication for Appointment to Boards, Committees, and Commissions Appointed by the New Hanover County Board of Commissioners. Request for Appointment to: y t~ C<<~ ~. /Y 1- ~`c~ t- - - Narne: \ ~ 0., ~~ Plon7e n C ~ tC ~ How long have you been a Address: .~(~~~ }~ C~; m , J ~. resident of New Hanover County? (i r• s , Mailin~l ddress:_ S c7 rv<1t City and Stale: ~ .~ ~ , ) rn ; 0 Zip Code: ~ ~ ~ U ~ . Telephone: Nome: - _ ~~/(j •- ~~ L ' L~`„„2 9,3 Business: ~ ~ 3 -"~~ 7 'Sex: j T 1C( l~ ~ "Race: ~ ;~ •,qge: ~,/`~ 'This in/otnie/ion is Toques ed roi the sole p apose / essuting That a cross-section of (he conrmvnity is sovoinfed. ..Emplo yedby: nl ~ -, ~. ~.. ~ ,, a P~ 6 • <1, ; ., "A person currant/y omp/o yod by the egency or dapeitmo /oi which this eppllcetioo is tede, must rosipn his/hai position with New Nonovo~ County upon appointment, in eccotdence with Aific/a V/, Sec. 4 0/the New Henovei County Parsonne/ Policy. JobTiNe: ~ ~~ ~~,~ ~ e~ - . Pro/essionalActi vibes: VolunteerActivitt'es: ~ ; Q ~ (,J i ti~r ~~ ~ ~ V r ~ Ras~t~.-~' N~ ~C G Why do you wish to serve on the Board, Committee, or Commission requested) Ta ss ct r...c ~~aT ct ~rZf' VU w, ~ ~ f"'i r ~~~ _~~ss~nz. ~ ( hCxV'Q. CC V Q_/~_C~`LZ f>'~C~,/~i'Z T- What do you lee/ are your qua/ilications for serving on the Board, Committee, or Commission requestedT What areas of concern would you like to see ilia Board, Committee, or Commission address! ~/~~ C~~ t . --~""_ • yAre you currently serving on another board or.committee.appointed by a municipality or a county) if so, please list: ... /l/ U i .' ~ '~7- Date: ~ - . Q. - 95 ~': - ~ A .. _ v- ~ . - _ ~ ~ ~ mss' -• Signature °_. ..~.. ___ • IPlan;e use a aside /or eddi(ionel comments! ~ { ~, - :' . _ _.__ •, C - ~ NEW HAIVOVER COUNTY BOARD OF COMM/SSIONERS . 320 Chestnut Street, Room 305 _ ~ ~' _ •Wi/mington; NC 28401-4093 • Telephone (9 101 34 1-7 149 FAX (9101 341-4130 App/ication for Appointment to Boards, Committees, and Commissions Appointed bey t/he New/Hanover County Board of Commissioners. Request for Appointment to: ~/ /~~ (~/YI/~/~~ cS IO~ Home ~ \How long have you been a Address: ~~ _ ~ ~ _ ~~T,4-/ ~ /~?~ esident of New Hanover CountyT ~~ Mailing Address: // City and State: _1G,~~ ~F~t~ Zip Code: 2~~~9 Telephone: Home: ~~ ~/~ lZ~ Business: ~~¢~r~~ 'Sex: 'Race: ~ 'Age: ~~~ 'This in/ormetion is reques~d for the so/e purpose o/ essuriny that across-section of the community is appointed. "Employed by: ~~ -s~ person currently employed Dy the agency or department /or which this application is made, must resign his/her position with New Hanover County upon appointment, in eccorden ~e with sjrtic/e Vl, Sec. 4 0/ the New Hanover County Personnel Po/icy. Job Title: Professional Activities: / / VolunreerAcrivities: _~/`/iy1~,()/i-l l~ ,$~/~J~ ~1s~~ ~~~~~f Whyno you wish l~serve on the Board, Committee, or Commission requested) ~h~r~ ~~~ What do you feel are your qua/i(ications for serving on the Board, Committee, or Commission requested) ,J~. n What areas of concern would you like to see the Board, Committee; or Commission address) ~ O.U (/r~/`"I~GGS ~~ ~it,rltYsJ' ,~~Y~ 9/~ ~,ocK ~ „~~~~ l ~~ ~~ .~ ~ /1~,n.~s~ „--• ~ t. Date: _ fPlease use /or additions/ comments! ~r'~Lt`3L~~ v ` ~~ - Signature DEC f 5 - ~ t% _ ..... _. r`~ _... v ,,. Are you currently serving on another board or committee appointed by a municipality or a county) /t so, please list: _. - _ - - . ANEW HANOVER COUNTY " BOARD OF COMM/SS/ONERS " . 320 Chestnut Street, Room 305 Wilmington, NC 28401 4.093. - ~ . ~ - ~ Telephone (9.101 34 1-7 149 FAX (9101 341-4130 ~. Application for. Appointment to Boards, Committees, and Commissions .. Appointed by the New:Hanover County Board of Commissioners. . - ~ ' RAP . . ~ Request for Appointment to: 1V ~ G.i (7 /fN~t'7e CovN Ty , Baf{.~2 p cF ~ rQC Co.~w1 t.l Jr ~~ F~ ~~OC~ Name: ~~2 t p ER1 G {~ / "I . (t~.J JR S f{-. riome How long have you been a " __ ' Address: ' 3 2 ~ -S~.°~: (_ ~j(~' -c ~2( ~c resident of New Hanover County? ~ 3 ~ -1' -~ Mailing4 ddress:. 3 L 3 '~~~ E ~O / r i ~/1 (v ~ , " _. City :and State; ~l C-2, (/-' c• t oo N /U ~ ~ ~~ ~/~^ r- Zip Code: Z.f ~`~ ~ Telephone: ~ Homer f`1 ! y ): (~ g~ _ ~' 2 ~3 r(. Business: ~/A" ~. 'Sex:. /t'1 f{ C.E . 'Race: G~{ v ~ -Age; 6 V '~ 'This inlormetion is requested for the so/e purpose of essuriny that a cross-section of thq community issppointad. ..'Employedby: R c T(;eF~ ~~,~ Gvi2l~fNc Xr- e c/~~oRfJ-7F~ ~ 3) ~'2.> "A person cuirently amp/o yed by the bgencyor depertmenf for which this application is mode, must resign his/her position wits New Hehover County upon eppaintment, in eccordenc/with Articb Vl, Sec. 4.or the New Hanover Cqunty Personnel Po/icy. JobTiale:' o%~c-+c~c -' f s-roR /~ ~-Te-c. ~No/r~r'E'/Z ~ ~/c,~rc- ~r~ vt:-_. ~'~rOF Professiona/Activities: f{ ~-. E~¢< Gq.,., C ~C A.~, r c... ~° 4-(C' ~-y .' . 'VtilunteerACt%IrllleS: EDv~,/ r(or-~.~ ~ o ~,~sccv/~ -- /~ AIS . ~r,-f T o F ~~.F( C-~i~- ~~(KEw po T~f-;,c a .r:,. Why do-you wish to sel°ve on the Board, Committee,. or Commission requestedT ~i~-(fly 70 S~ ~' ti/ C U R..~ <t u N( 7- }' .- 1/-E?~ F .~. y E-1S~ ~"' (El-cE. C /t/-- /~ZP ( ~~J /~ G~`/~°r"..P/~C F• f-=oa J' ec ~a / .- " a. 1 Dl~jo~ it _.. oP' ~,~/: UUJ ,G, 7tr~.tLJ FoR CpRr/re. SNG ~' Ce,o.<uM Va/... /f 7Z FL4Uy _'U( !v /°~Eua~;(% v-uRlt~~ ~4-l Fret-) .!'GrU.t;.~c.~4t~ T FAQ w6rT~•r FE-o?,yyrr~-,fc.. t=~~t Ci E17o ~.~..lll, PR! R ?. ; 7cri~/Na ' oQ/~tH(,~ , . What do you feel are .your.qualifications foi serving on the Board, Committee, or Commission requestedT ~ie6~loc.1LY f ~. QED . o.,-~ " ~Bo~,Q p Tic. s~ - T~ c. y z G ~~ z -T..,ti y~,.y ~ S G Ff-~ t•Q ,<-~ AN What; areas of concern- would you4like to `see the Board, Committee, or Commission address T. ~~, ,~~ ~~ ~- : ~ , _ O~p. ~. F' if'7(t"il (`o Co trt]2 ~.Qe ~/"~J'~R ~yJ 7 ~' C'o.ye•~. -=C/ 7j' C o^'lc.L(~/r 7~0 ... [J S vE . Are_.you cui~enfly serving on another board or committee appointed by a municipality or a countyT Jf so, lease list: - p RF7 (, d'C~~/(i"G. ~J . /~,G.<~C--~ OF ~OV~ ~ Q 0/~ `'s`r~ Cuw.,~ ~ '-C= ~ .5~/j!l. /ls0 ~'"N6i•- ... . ~ 1cJL^~7/-~L. . r~ra.E c° ~~:tln~~ 7~ c~~ ~ . T~ Date: _f 2 !`'t ~l;Y Q.S - ..,.'_ Signature ~~nn~-~/G /Please useveverse side for additional commentsl ~r•l . ~ C r1E ~ t.~ J JJ T/ris page inte~rtionn!!y left blank 84 1 1 1 1 1 1 i 1 1 f 1 S A 9 A A 1 1 1 REQUEST FOR BOARD ACTION Meeting Date: 01/02/96 Regular Item #: W&S#.l Consent Item #: Additional Item #: Department: Governing Body Presenter: Lucie Harrell Page Count In Agenda Package: Contact: Lucie Harrell C`TiT) TT~!'~T_ y V UJ.IiV l . Approval of Water and Sewer Minutes BRIEF SUMMARY: Approve the minutes of December 4, 1995 and December 18, 1995 ~2ECOMMENDED MOTION AND REQUESTED ACTION~• Approval of minutes FUNDING SOURCE• Federal S: State S: County S: User Fecs S: Other S: Money Is In Current Budget: New Appropriation Request: Budget Amendment Prepared: REVIEWED BY: LGL: ~ .FIN: BtTD: HR: ('OUNTY MANA ER' COMM NTS AND R C'OMMFNDATIONS ~,~PPROV~~~~~ coo~~v~r c~~~r~~oss~~~~~s V ~ ~_ _ ~ _.., r Refer to Ofrice Vision Bulletin Board Cor Disposition 85 T/ris page ii:tentionn!!y left blank 86 r ,- .. ,~ NEW HANOVER COUNTY BOARD OF COMMISSIONERS CONSENT AGENDA . JANUARY 2, 1996 7:00 P.M.. ,. ITEM NO. ITEMS OF BUSINESS PAGE - ~ ~ NO. 1. Approval of Minutes: 89 ' 2 ~ , . A r val pp o of Equipment Lease for Emergency Medical Services . 91 ± 3.. .Adoption of resolution adding the following road to the State 99 - ~ 'Highway. System: - Rosa Parks Lane- ~4. ..Approval of Budget Amendments ~` . . A: #96-0099 to record proceeds from the refinancing of the Law 103 Enforcement Center expansion and the Myrtle Grove B-ranch ~ ~.. Library. . .. ~ ~ B..#96-0098 to~ budget additional -State funds for the CP&L~ 104 InterventionP'r a ogr m 61~, ~, ' - 4 ,t ^.1, 5 , r . 87 REQUEST FOR BOARD ACTION Meeting Date: 01/02/96 . ~~ ~: , . Regular -Item #: Consent Item #: 1 ~ Additional Item #: Department: Governing Body Presenter: Lucie Harrell .Page Count In Agenda Package: Contact: Lucie Harrell - SUBJECT: Approval of Minutes BRIEF SUiVIMARY: Approve the following minutes: Regular Meeting of December 4, 1995 Regular Meeting of December 18, 1995 ~: , a RECOMMENDED MOTION AND REQUESTED ACTIONS• Approve the minutes ' ~~ \~. FUNDING SOiJRCE: Federal S: State S: County S: User Fees S: Other S: Mon.cy Is In Current Budget: New Appropriation. Request: ~~ '' Budget Amendment Prepared: ~tEVIEWED BY: !i LGL: FIN: BUD: - HR: COUNTY MANAGER'S COMM NTS Ar1D RECOMMENDATXON ~~ .. n l l f ~1~~ 4. ` . 89 _ ~ Refer to Office Vision Bulletin Board for Disposition ~ ` Tlris page intentionally left blank .. a a~ ~ Btds ~, • REQUEST FOR BOARD ACTION Meeting Date: 01/02/96. ~, _ Regular Item #: ~ Consent Item #: 2 ~~ ~ Additional Item #: .Department: Emergency Medical Service .Presenter: Page Count In Agenda Package: Contact: Larry E. Ray SUBJECT: Equipment Lease j ~ -- . .: BRIEF SUMMARY: .Upgrade Cardiac Monitor/Defibrillator Equipment with Physio-Control LifePak I I. ~ Lease • agreement is for 48 month period to include maintenance. . _ • '. ~'. RECOMMENDED MOTION AND REQUESTED ACTIONS: - - Recommend approval, authorizing the County Manager to sign. - ~. . ~ . FUNDING SOURCE: ~ ~ ^ . "Federal S: ~ N' State S: County S: User Fees S: Other S: ' Money Is In Current Budget: Yes `New Appropriation Request: ~, ~ Budget Amendment Prepared: ~ ' . ZtEVIEWED BY: •, , . ~~ LGL. Arr WCOrLEY FIN: EUD: Arr CGRIFFIN~I-iR: N/A AMALLETT . . ~s-. Recommend approval - ~ .. ~ : ~ ~ .. ' - .. - . .. ~. j ' Referto Office Vision $ullctin Board for Disposition - •.. _ _ _ - I pease .. ,. ~ .... ..., COaST.:L l~-Sv^IG CCR?CRaT10N, AGr'NT p COASTAL IEAS~rvG CeR~CRai ION p Agreement fOR COASTAI fWA1vCIA~ GROUP, INC. OI~ 3. EQUIPMENT INFORMATION SERIAL NOJ I QTY. • "~ vENOOR IrrvotcE No. DESCRIPTION OF LEASED EQUIPMENT (Including manufacturer) _ See Schedule "A" attached hereto.. .._ _ and made a part hereof Nettner Vendor nor any selesQersort la an . agent of Lesaor nor an they suthorized to waive or alter the terms ot'lhla Leaae. ' Their repreasntatlona _ aha11 In no way aKeCt Leaaee or Leaaor'a ~rlghta or obllgatlona as herein sat forth. EQUIPMENT LOCATION Complete only if different from Lessee's billing address Address City County State ` T.tp 218 N. 2nd Street, Wilmington, New Hanover, NC 28401 ~ - ~-INITIAL RENTAL MONTHLY + APPLICABLE =TOTAL MONTHLY ADVANCE PAYMENT TERM RENT TAXES RENTAL .~ DEPOSIT Flrsl Month's Rtant TOTAL (Attach CMck) 48 5098.84 X305.93 $5404.77 10809.5 $5404.77 $16214.08 months ~'46. INITIAL HERE FOR "GAFF" I ICOASTAL'S AUTOMATIC PAYMENT PLAN) 1. 1EI31tS ANO CDNOfTK)rrS W tsuor taasas b Lessee an0 Lessee taus ryn loser py souomae tateq albs a, f . staartld, s4+a0rsa0. lateen amc+ea, mrseo SC.eou4'A' artl owe Dart rarell lisse• revaserr,7 rd a9'ees N[ :aa .a.a+we -a a la•a b tsenets pvpaxs orry aM rot b yM pema. 5rnh. « noraaera pu7os•a Saa eRrOnae .nf !K coerce tl tM aeon OO+Ornae brzbf a0O'm ana .. rot J. r't7.e0 b. nee. IorJnOn ..roA +reen D•rn~ Lnt 4^'°n of lcsar.lassar aouo.Aeoges recent d M AWwct Pfrnvt rekrreC b aoo.e tvn laesse•. Ary trove receners W pv lmaor tl «Drv b M pate d :ra teas.. snaf !,. reC as seaaey b er t>atrrtinu d fv teens d Tu leas.. Ttaa I•ase 4^a1 pomnw+a on M ec• aaxpea tsr rti asv-:ea sganr~ d lessy u sal bT tiara., +na r+. relantm «aeoosn d t'+e Apyrpe Paymart W l.estor n ano•e s-,~.•o.o stir rot a oee+eo m ,qrh a~eporrce h lsssa. Ram Yraf cargo on surn mrrerrenCSr.ere care. (Bl tl pn lessee a pevorn or car>caa.q Drs lease pa m oa rental pe+wa prmnnCOr.aa ate a~a L'+e less« a¢cpo sad [aKeaaton, O+e lessor [an roan pre AWarre Fryman m oeset :n ut>ensas nrLrtta. IC> Lrtsee Mrapy acsrq.+eages put M ties reee.vty a rnoy of M Oast. (0) lessee Mreoy aupr«r:n Lesxx to nsart n pas lus• pn sarW rvr~oe•7, ana ot+er oanlAUYn patL d p+e •puprnara .nen aetermn.a W less«. y NO wARRAXTIES BY LESSON. N) lessee nu aaroereage0 a nu seecw Doer (t) rn eouraeerrt aro RI :v swd•a eom .rorn Less« a m pvc'+asa ere eCuorne*rl LESSOR uAtES ^r0 WARRANTY EXPaESS OR w. PUED AS i0 ANr su1TER WHATSOEVER, tNClU01NG THECCNOmC.N OF THE EOUtpuENT, liS uFA• CHANTABtUTY OR ITS FITNESSFOR ANY PARTICULAR PURPOSE ANO AS i0 LESSOR, LESSEE 1Fi15ES THE EOUtPUEHT'AS t$' LES500.ADOITIONALLY DI$CL/IfiA$ ANY L'A31UTYfQR CON$EOUE.NT7Al CAU. ACES ARfSING OUT OF THE USE OF OR THE 1NABIUTY TO USE THE EOUtPUf.YT. ° ' 51ESSEELEGAL NAMEAND BILLING INFORMATION Company (Complete Legal Name) grnrng. a,;cress Gty State Zlo Area Pnone County Srgnature X Tltte Datc Signature X .. Tltte Date , t(iIIFTHEEONPUENTlSNOi.PROPERIYtNStAU.ED.t~ESN010PE;,AtEASRE;'QESENTEOORwAR. - - RANTEOBrTHESUPPUER OR ISUN$At1SfACTORYFORANrREASON.I_°SSEESHALLUAKEANrCLstu 6. PERSONAL GUARANTEE (No Titles Please) ON ACCOUNT THEREOF SOLELY AGAINST $UPPUER ANO SNAIL NEl't„n^ltEIFSS. PAY LESSOR ALL RENT In GOnaldxatlon o1 IM Leaaor Iwlnq eQulpment IrOm time to time to lM Lesas• and olne! PArA9LE UNDER THIS LEASE LESSEE HEREBY WAIVING ANY SUCH CLAluS AGAINST LESSOR, ] ASSiGNYFIR OF SUPPUEA WAARAMY TOIESSE s« fr E L n l r good and ralua0l• conatd•ntlon s, the receipt o1 rrfrlCtl Is Mn~y acknorrlWped, lM under. l , , s aeby assg eassa yyp b r b ~. Dvpese d mrrnganatyosea~a+q+nysa4da:r~aldp+arryrs,n,rl.ess«r,asar~rec^ny,abrya,end,,,r,a,~,«ae,,, sl0ned. )O ntly and aer•lally personally QY...nt.ol,l vYm•r+I andperformance of ul m. eownants and wndltlona of auen I.aaea tsy lM l.•sws and to tn• rr•nl of d•taun Mr•Oy represerea7on respeCbq pe earor..arllas« sNr tta.e ro raoorerdey b Oe<ay «LAae o M thvOa. I valre(a) nollu of any InodlflutlOn amendment. o! eal•nalon IhereOf IOt thla (We arW suers a, UCC ARTICLE 2APROVISIONS.less.•aCSro.kOgH.pWAfDtl. 2A OrM llnrber Comr.+ertsal l:aCt (ZJCt:~M othN leuea as may W enlUred Into Dy Lass. with Ufaof.' '. ~ drr..ya.oyc.demmrsl•,,.,Tn.,obr,,i.sse.agrKabpl.ab.~q:lutn.iwas<aa•F.,.rcal.as:.. (Signature) An Individual (No Title) Put tam a Oer4re0 N ArWe ZA d pre UGC. Less« ntretry rotlRes lessee :~ lessee may 14w rams urNa tM ' ~/ srlppfer s ponttacttsl an0 coat lessee may [entrap ate wpdra M a aeicouorr d pros. rents, errArOnq arty /~ .rereanaes coat mgMuist arN (pl Lessee naetry ,~~ arty rants an0 rea.ec.es lessee a q..•n W SK+ons 2A• SpE prough 7A.szxa pia uCC,:rcnra.q:pr.,pM to.,encte+.~aa,,,,,a p„w,,;w,,.,e p+. r;q,rmrrr.ret. X9nature) Anlndividual (NO Title) ., - -- • -- I•ase; pw rpm to rswaa aaeptar+ce d pr•'eWparent: Sty rqM b grant . s.asry ine.es n ttv •waesK w inr ~ - ~ ~ - ". Dory ogler pow pn Less« « N agents « usgm: and, pre rqM b rem.a or.uges keen lass« uroar ArtOe 2A M arrybaacll d •vrranty. ... - S. _ INSPECTION ANO FURNISHING OF INFOR1/ATLON. less« may inspep px e0u1Drnna tl any t.rre: ant lessee agrees to s.ep rt in hn pass oonaaon and tepee at Lessee i opense arq toss. t:r same n suaaLle y.Ma, and Signatures Witnessed by: not m sal.« opvrr.se p~spose d ousinterest preen «n any epuVmenl «n-tyres a:.aUed p+aeta lessee agrees to MnM Less«~upan re7uest txrrrerq fruntial Staternerrts reatCrrq :+e Lesiee's M1nancsal natlrs tlurnq ~ ~/ /~ ~ - ~ '" pn lam of pre _contraQ M apDlrad.. lease quararrt«s neref>'y agree m Mnrsl.Less« upon reQutsi orreMper• ' .. • swi rwincul staiements reaepeq Guarant«i fnancial :tans av.q tneterms a< pw mrrpa4 fi. PAYUENTS. lessee promaef ant agrees b a all l n l r t . - - p y speu K ren a ral rnvr~ n advam on the Dan CesgrutaC CylessprariploparsutllotMrtriugesa;irenerenpro~Eed.PayrnentsywpepayayeattneorcaalLesso, I. CERTIFICATE OF ACCEPTANCE OF LEASED EQUIPMENT a b suer op!er person arWl« al swr ottra place as Lessor may hem lent m ]me pesgnatt n.maq, Less« may appry rwruttaira reCerveC m unpad remali arrE/« rt r o w• ner.oy eeniry Ina) all Eavtpment released Io In Ina le+w numtser ato.r nu Deep , u ges an a w ante base, rermtance r.ce;yea txeq apgf•d b.Tt okest unpuarmttl «tYrarge. ~ '. aur.red w ua and Ihe.Inalall.uon n.a Dean Compi•tw, coal In. Eaufpm•nt nu D«n .^• amined by tM~ Lweaee and la In good operatlnp Older and eondHlon and Ia In tll napeete sallalactory to IM Lassue, and Lnal IM Equipment Is accepted Oy Leaaee lo! all purposes ` ~ uru7w IM Leue. We apprOre payment Oy you t0 auppller, ACCE BY~ LES,SOR (For Lessor Use Only) ~~t~5ft of New Hanover, North Carotin - . - Authorized Signature Title Date ~ •, .. ,. Da:~ X By. Lease ^ 8. SEE BACK COVER .. . THIS t_F45F t5 Ntt rareucn r ear a <__ ._.._.__ .:.., ._. -........-._. P ` ~- ! - .. .. ~, ~ .. - ~" -.. 9 ~ .. ,~t ,. _ .. ~ . - I ~ ; ca~sT~~ L,FASII~IG CORPORATION . c COASTAL . " . ~Fasu~ GENERwL' EQUIP~,~NT LESSORS ~ - ti ~. . _ .. . JASON. STIGLETTS ' : , HOb(E OFFICE COAST.~L REG10N Bwc IE.6 OQa: 910.270-t]]2 O. P - ~ _ . Grernv+lle, NC 27EJ5 uobile: 914520-]7E6 PaEct 910.350.9023 ° - ~ (E00) 6E2 7000 Fu (919) 752-0679 Fax : 910.210.7726 .~t '" 1 1 .. .. .. " ~ (. . ~rv m ~.:. .. _ ~ Yw ~93 . ~. - ,. . . -. - ?hysi0•CJn:rol C~rp~oraVOn ~t Customer $uppprt Cent2r ~11U{I ~ ~ _ , 17811 WBlows Road Northeast Post ONice Box 97023 Redmond, WA 98073.9723 USA Telephone: 800.ss2.1 l d 2 Fax:206.867.31s6 QUOtatlOn #: MLH5735622-A To: Larry Raye Page #: 1 Director Of EMS Quote Date: 1218/95 New Hanover County EMS Sales Representative: Gary Warncke 218 N Second Street Wilmington, NC 28401-1525 800-442-1142 x2908 FOB: Redmond, WA Shipping: 45-60 Terms: Net 30 Days This quote is firm until: 2/6/96 Part tt Description Unit qty P-rice piscou"t Tnfa1 1. 805300 LIFEPAK© 11 diagnostic cardiac monitor 9 59,695.00 587,255.00 `) Portable DC diagnostic monitor features a high resolution LCD J ~ monitor, integral 100 mm recorder, alphanumeric keypad, l _.1 configurable menus with soft keys, integral land-line modem and cellular transmission ports, comprehensive annotation and documentation capabilities with an enhanced Code Summary?~ critical event record. Includes one operating instructions, one , service manual, one inservice video (PIV 8055?0), 4-lead patient cable with 6-lead pre-cordial cable for,acquisi[ion of diagnostic 12-kad ECG (PN 805265-01,03&04), one Eft RJ-l l to R!-I1 land•line cable (PN 805500-04) for land-line transmission, one set of LIFE-PATCHY pre-gelled ECG elccvodcs, two rolls of 100 mm strip chart recorder paper,•and one FASTPAK® battery. l year " . ~ warranty on pare and labor. 2. 804200-28 LIFEPAKO 10 defibrillator/monitor/pacemaker 9 56,495.00 558,455.00 ''Used'' Portable DC dcfibritlator/cardioscope features a built-in noninvuive pacemaker, high resolution CRT, synchronous defibrillation mode, external adult QUIK-LOOK® defibrillation paddlcs (for paddle monitoring), QU[K•CHARGE® defibrillation paddlcs, 8 energy selections, heart rate meter on status display, fully annotating strip chart recorder with CODE SUMMARYTU critical event «cord. Includes two Operating Instructions, one Service Manual, 90-degree 3-lead patient cable, one pacing cable, one set of LIFE-PATCH® pre•gcllcd ECG dectrodcs, one pair of QUIK-PACE® pacing electrodes, DERMA JEL® electrode gd, three rolls of strip chart recorder paper and' three FASTPAK® bancrics. 90 days warranty on parts and labor. , r ~ Conlihried next page... - ~ ~ ~'~ ~~ 94 ~_ _ NOTE: TERMS CONTAINED ON 7HE REVERSE SIDE OF THIS DOCUMENT ARE EXPRESSLY MADE PART OF THIS - MLH SALES AGREEMENT AND ARE INCORPORATED HEREIN. Specifications and prices subject to change without notice. ,~.,..t:~~ti~......,.~..._., __~._ ._.. _.... ~_ _~~_~ ._ .~_ _ .__~ _ - .Phy5i0•CJ ~:rGL~Jr7~:raUOn y _ _. ~ t ~ CU$tGmer SuoDCR CeniQr . _ - ~ ' - «• ~ 1.1$11 WiAOws Road `JOrtheasi •• Pas:~OHice i3ox 97023 - Redmond. WA 98073.9723 USA .- Tefephone::800:aa2.llag &&~~!! Fax:206:867.aga6 Quotation #: MLH5735622-A Y To:. Larry Raye - page ~#: 2 . " Director Of EMS QuoteDate:. 1?J8/95 _ ,, New Hanover County EMS - Sales Represents ive: ` :Gary Warncke , ~ 21 8 N Second Street ~. Wilmington, NC 28401-1525 800-442-1142- x2908 - . . ~. ~ F.OB: - Redmond, WA , - Shipping:` 45-60 . ' -. Terms: Net 30 Days. . - This -quote is firm until: 2/6/96:, ' , Unit' '.,E~tS ~ Description _ Qty ` Price '`Discount Total ~~ Con[inued... 3'. 80SSOS~ Physio-Control Cellpak Kit 8 5260.00' ~: 5260.00 • No.Chargc ' ~ Carrying case, quick dismount antenna and accessories designed Cor . ' -. ~ ~ use with the Physio-Control Cellular Modem and Motorola MC480 Attache ccllular phone utilizing a Motorola'Cellular Connection .(PHOVE.~ND CELLULAR CO'~Rr'ECTZON NOTE LtiCLUDED) - (ORDER CELLULAR MODEM SEPARATELY). - ' .' ;. P •3 ... 80541.0 Physio-Control Cellular Modem - Stand Alone 8 5695.00 S69S.00 No Charge Erro[-correcting rnodcm for ccllular transmission, compatible with any ccllular ,phone supposing USOC lack: Rl.LIC requirements. ° Includes cabling (PN 80S63S•00) for interface with-the LIFEPAK® < • l t diagnostic cardiac monitor, cabling (PN 805500) for interface - - with ~RLI 1 ccllular phone connector, one operating instructions, and one sc[vice manual. ' ~' S~: 0 ~ ~ " ^ 806099- 0 , Carrying Case for LIFEPAK~ 11 diagnostic. 9 e ' , S 129.00, S 129:00 No Char B • cardiac monitor ' ' Carrying strap frees both bands. Includes one top pouch Cor sroragc / F of selected accessories. An opu.onal side .pouch can also be ordered. ` 6. ~~ 801807 Battery Support System •' ~ ti 51,180;00 - 57,080,00 - Rapid FASTPAK® battery recharges. Features integral battery" " - ~ ~ ;. w discharger, battery capacity evaluator, and defibrillator tester with ' . ~ ' ` digital energy display. AC line operation, includes two $attcry .. Paks, CSA approved, UL I;isted. 1 year warranty.on pare and labor. r - , ~~ r . 3 ~. ' - ,. .. • .: -' Corr[inued sex[ page ... NOTE: TERMS CONTAINED ON THE REVERSE SIDE OF THIS DOCUMENT ARE EXPRESSLY . . MADE PART'OF THIS MLH SALES AGREEMENT AND ARE INCORPORATED HEREIN: Specifications and prices subject to change without notice. ~ . Applicable freidhr and sales fax will he added r~ fhe nuoted nurchaco rfrir'e. . PhysiO•~On;: ,;~ ~Jr~Orat~On l.ustomer $uppOrS ~2nter ~ ~, 11851 Willows Road 'JOrtr.east • , Post ONice Box 97023 Redmond. WA 98013-9723 USA , Telephone: 800.aa2.t lag Fax: zoe.as7.alse Quotation #: MLH5735622-A To: Larry Raye ~ Page #: 3 Director Of EMS Quote Date: 12/8/95 New Hanover County EMS Safes Representative: 218.NSecond S[reet- Gary Warncke i~ Wilmington, NC 28401-1525 . 800-442-1142 x2908 ,I ~ FOB: Redmond, WA Shipping: 45-60 Terms: Net 30 Days Thi u to i s. q o s firm• until: 2/6/96 „ Part # Aescription Qty Unit Price I?iscount ,: ~'otal Continutd... ~"' j 7. 9-!0424-09 FASTPAI:® batteries l2 5110.00 5110.00 No Charge j~ ' Rcchargcablc nickel cadmium. Use with Battery Support System only. - 8 . 805155-02 Carrying Case ~' 9 S9S.00. ~ S9S.00 No Chuge ~" Carrying strap frets both hands, side pouches allow ftoragc of selected accessories. ;!-. TOTAL THIS QUOTE • ~ ~I $152,790.00 ~ F j >. ~ ~, 4 ~ ~~ .. Discounts: .Discount Y . 1 . ! - ~ S 10,976.00 . Notes: y ,. Above battery support systems arc sold without batteries. - Used LlFEPAK !0 unit may be exchanged for new defibrillator/pacemaker technology when this becomes available. Point of Sale contract pricing: 36 months-514,952., 48 months - 522,428. If leasing utilized through Coastal Leasing: 36 months-•55,837.42, ~ ~ 48 months • 5098.84. - ~ ` ' ` 9 new carrying casts for LIFEPAK !!total units provided at no charge to the customer. Dcmo/Uscd equipment sold based upon ' availability. 96 ~ - , NOTE: TERMS CONTAINED ON THE REVERSE SIDE OF THIS DOCUMENT ARE EXPRESSLY ,MADE PART OF THIS MLH .SALES AGREEMENT AND ARE INCORPORATED HEREIN. "' Specifications and prices subject to change without notice. Applicable freight and sales tax will be added to the quoted purchase price. e.Art ±i JLescrlpllon ~z ~~~ l .:805300 LIFEPAKc9 .(( diagnostic cardiac monitor g Portable DC diagnostic monitor (caturcs a high resolution LCD ' • morthor, lntegcal 100 mm recorder, eiphanumerle keypad, •SCHEDULE "A" FOR LEASE # • configurable menus with soR keys, integral land-line modem sod ??~; cellular transmission ports, comprehensive annotetlon end documentation capabilities with an enhanced Code Summa ru • ry critical evenC record, includes one operating. instructions, one • service manual, one inservice video (PN 805520), d-lead patient :cable with 6-lead pre-co~dlal cable for acquisition of diagnostic ,. 12.1cad ECU (PN 605265-OI,OJdc04), one 6R R1-I l to R1-I lend•Ilne cable (i N 805500-04) for lend-line trdnsmisslon, oat sft f LU' =P • f o E ATCiim pre-gelled ECU elcelrodcs, two'roils of 100 mm . ' , i . • Strtp c6ert recorder pnp~r, and one 1+ASTPAK~ battery. 1 year warranty on parts end labor. ` {~; 2 80d~20 . 0-28 LtFEI AK® 10 d eflbrlilator/monitor/peclmnkei• 9 ••Used•~ PoRebie bC defihrlllator/cardloscope features a built-ln ' • noninvasive pacemaker, high iesolutlon CRT, synchronous ~ ~' dctibrillation mode, external adult QUIK-LOOK® dc(ibrillatlo _ n paddles (for paddle monitoring), QUIK•CNARGE® dcfibrlllAllod paddles, 8 energy Sciccllons, he~irt tale meter on slatu3 display hilly " ~ , anriolaling strip chart rccdrdcr with. CODE SUtiiMARY^r crtlicel .; . event record.- Includes two Operating instructions, one Service Manual, 90•dcgree 3~Icad petknt cable, one pacing cable, one set of LiFE•PATCiIm pre•gelled ECU electrodes, one pair of QU1K•PACE~ - i • ~l pac ng elcctrodet, DERMA JEL® electrode gel, three roils of sWp ehai{ recorder paper and three FASTPAK® batteries 90 day - . s warranty on parts end lebo~. . -- 3. 805505 i'htsin-Control Ctalpak Kit ^ ' ~, Carrying case, quick dismount anfennaand accessories designed for use with the Physlo-Control Cellular Modem and Motorola MCd80 • . Attache cellular .phone. uttllzing a Motorola Cellular Conneetlon . (FIiONE nND CELLULAR CONNECTION NOTE INCLUDED) . • (ORDER CELLULAR MODEM SEPA1tATE[-Y). . 4". 805410 fh~slo-Control Cellular Atodem Stand Atone $• County of New Hanover, North Carolina • Error-correcting modem for ecilulu transmission, compatible with any cellular~ph'one supporting USOC lack: R1I lC requirements. ' ~ ' includes cabling (PN 805633.00) for Interface with the LiFEPAK® ~ , - I l diagnostic cardiac monitor, cabling (PN 805500} for interface By • 'with R)tl cellular phone connector, one operating (rfstructlorts, and one iervice manual. Title . _ Date S. 806099=00 `.Carrying Case for . LiFECAK® l l dlagnostl.c 9 " cst•dlac mnnlloc , " ~.~• Carrying strap frees boih hands. includes onrtop pouch for storage ' of selected accessories. An optional side pouch can also be ordered.. ~' 6 80180T Coaetal Lea in ~ ' , Battery Suppor! S7slern 6 ,. s g ' .Rapid FASTTAK® battery recharger. Features integral battery orporaton ` , discharger, battery capacity evaluator, and dcfibrlliator !ester wilt ' ~ digital encrgY display; AC line operallon;5includes two Beltery a • __ Pales, CSA approved, UL Llslcd, I, year weitliifty on prWS and_'~labor. ~~ y `' ~ ~~ 7. 9-.10424-09 _ FASTP~IK® halterles ~ ;, ~ °' I2; `` itle , Rechargeable nickel cadmlunt. Use with Battery Support Syslerrt w _ only. - . ate ~ Q4 a: BOSISS-02 C.arrying Case" "' d- ~~ 9' 9 / ~ _ ~ . Carrying strap frets both hands, side pouches allow storage`ofs , • t _ ~ ~ ~ -• , selected ecer_ssodes. <~' +•~ ... , Tlris page intentionally left blank `~ REQUEST FOR BOARD ACTION ~, Meeting Date: 01/02/96 ~! Regular Item #: Consent Item #: 3~ Additional Item #: Department: Governing Body Presenter: Lucie Harrell Page Count In Agenda Package: Contact: Lucie Harrell CTTT TT l1T - - JVDJGI.I" ' (~ NCDOT Road Additions. `Il BRIEF SUMMARY: - Q Adopt resolution(s) adding the following roads to the State Highway System: -- Rosa Parks Lane u ' `~j - - - FU NDING SOURC E• u 1 Federal S: State S: County S: ` User Fees S: Other S: Money Is In Current Budget: New Appropriation Request: '' Budget Amendment Prepared: • ~. REVIEWED B` -~ - LGL: • COUNTY MAN -'. ' • ~' ' Adopt resolution, • ~ • P ~ ,!~ s -, +^ al y ~ ~ ,js ~' FIN: BUD: HR: . _ _ _ . { A. . ~ a•x ~ ~ ~ r . V~ :g,g Rcfcr to OfTice Vision Bulletin Board CorDisposition NORTH CAROLINA STATE DEPARTMENT OF TRANSPORTATION DIVISION OF HIGHWAYS PETITION North Carolina County of New Hanover' - ' ' ~" Petition request for (check. one): • Addition to State System (c~- Paving (~' - - - --~ -Maintenance Improvement (-) We the undersigned, being property owners on K.OS~ pfd/zl~J ~ /~1 N~: j ~%rrl:.~/y {.~U N mac`, ~~~eo~ (Describe or give local name or Secondary Road Number) in New Hanover County do hereby re uest the Division of Highways of the Department of Transportation to ~wyP ~~ po o ~ ~ _ the above-described road. ~~ .. .~ We further advise that the road requested to ~~/r~ isL.n~ ~" miles in length and at the present time there are 7 occupied homes located on the roa and having entrances into the road. Finally, we agree to dedicate to the Division of Highways aright-of-way of the necessary width to construct the road to the minimum construction standards required by the Divisior of Highways. This right-of-way will extend the entire length of the road that is requested to be improved and will include the necessary areas outside the right-of-way for cut and fill slopes and drainage. Also, we agree to dedicate additional right-of-way in the public road intersections for sight distance and design purposes and ,to execute said right-of-way agreement forms that will be submitted to us by representatives of the Division of Highways. , REMARKS Four copies of recorded subdivision plat enclosed if applicable. PROPERTY OWNERS - NAM E MAILING ADDRESS TELEPHONE The Division of Highways should contact the first petitioner listed below: _' ~'__ ~Ir•/y~lv~~/G,~ rozi ~o5a. PQ~{~LaN~9~a - ~4g~a~Ga ;~i~r-• G<</~..e. ~ ; e~ GCS ,JI w ;1 m; ~.~, ~ ~,.. ^~~- ~ ~ ~0~ ~I r • ~~~ y~ >J c~D ~ lei S~ of .~ 1+- . ~/'• ~i~n/CA-BUY <~CL~ 1')'YO of -7i~ ~'s ~~ a.~-r ; c I1/ e-(,cJ c G ~ w 71,,. g,~ ~ .. ~ s~y~~l~L~ Revised Form'SR-1 (5-83). All previous forms obsolete.. _ - ~~{,' ~ ~ C~ ~, . _ ., g ~y f ~ t ~ ~ iaJJ i = aATARA DaM ~ U U = ~ ~ rOy O Y ~ ~~~~'i1r V 3 mgt i, ~. s : - ~ c~ 3 u, ~aJ ag r r J' ~ :la ur• ?~ WWQ.' y a ~ ~ A, rornMV.~ 3 s a [cur C: ~+'~ e ~ o° ~ r ~' w ~ antes' ro u p=~ 1 2~{ ro MOU.O ' d 9f. ~~ C`~'C,e ~OP ~' i r •+ o ~ : .~C j [h H_ ~M7M41 ChD+[ r e ac .ti + ° ,~ aF~~ $ I~z 3:, i ~ ~~~ Y "'` cT c°W~: .. y9~ C1r0.. ~ ~ti c~ a u Ko. - owu Ro :+a r. / .vti.o ~ o a ~ c S~ N, ~ .~ ~.` / 8 ~ ~ v ffh~ `ap~~ rw'WRCT lR ~awhf R0 Q ~ z J / ~wC / o ~~. ra~ fw~ilh [ / W11fTLnV11]T 1'q I. / l[ATr~[w r o 4r ~fE Ch I•DRUrr owO WII ~ oY CbUy!'. ~/ `14 :y Dnn[ ,~.c c7r 4,yf I t•eunlrrTVw- [ T' - f ~ 90 0 0 ~ a• /7nALT !ln ~VCh ~~ V . j't 7 IOl.D1ART CT t ~ t A. WHIT[ la/a COVRT CCtAT -L,a~ `.r L~ I RV /, aONa aMRROW CART MIMM ({,] OR wQw~~Nr1~ ~ W ST ~ ~ +~ / C. TUR TLL OOK COURT W COwT OOURT ~ ~ . } S~cV ~ •~~~ _, ~ q;-~r`R-Mlcac Cq +r+J~ µwoW• M~ '~' '. d EOG ..Eq A [ N4V4 `'' C rp. esq. .. ~ '~ _ ' ~ C h ~~ / ~ hC Off 4RT % Ci.. fgpy ~ 4; ~.. f~ .Ina TOr I / - ~ I ~'IE4N / / ~/ ~ dVK = tg41C SOIN~ CnfaT[R OR. ~ Pn - [nOaO• P SEMI ~ ~RRAROa LA~olh // ' ti~Y' of cuR-vrT """ o ~ °<< ~ ' nILD[R7 cr. / [. ~ v, ~~ ndu r v •~" r ~ `+, ' yE,cSy NT DAL[ OM. - ~_ 1 ~ .... ~ Ow q C ~ TRR,~ Y. rti~`. 0^ QTI]w Ca MroJA CT'. T. ~• / a rE ~ C ~ 09 ~ 3o f ~ .• ~ o .. vRCC } FgIfyOCT '• ~ •T N O~ ty~ a '' 04 NO~~~ ~ EA PL Li O / '~ o s o0 / o 'li9 C `~P „ s~ P •~ C - S..qf y~fa ~ ': r`~* o ~ alp ^` Sr ~ .aEi~ C`°PPYl } ' 9C va4 v ,~"S ( y . ' ~ ~.~ ~~i• P~ o~ Rom : `o+~M yl G R ~ ~ ~ ,any, 'k°~~f. ~ rgEE 4p / .~ V b ~ ~} C Rhl,y F~Q ate' Bq. Q..~ w~~ ' aC W N V OV~ O" ~ LT R a V/7 r, / 3 " V - r ~ byo hay ,~ [1 ~ T ,O p'Nf'9 O~ _ ~ ~'Co ~OVr4 O ~ SRO ~ ~ ti ff Oq0 • ~ -~ ~ it c O f oy~c ~~ fq ,4a ~ / ~C ~ a } y0 ~• `~ .+ r a j ~. `.... a!: ~ '° ~ oso C~ ~' ` .. Nrh byr i •' • 3 ~4 av a o . a . ~~ b h0 y V . ~ v GaANO AwWN ~ ~ i ~f ~ t c c 4 d L V h ,y Y C a •Y ~y `+ i /n • c ( ~ : c ~ / N `tV ti w 3k4'y [~ _ ~ wV Z f GM1113TA DR. \ /.. Jt ti0 ~• .a ~ ~ q ~ •• ~/Cr ~i~ Y~yy / ~ / / SouT+. O o .. e , f ~ c ToW et peL r. z ff •'~R~ / 1` aP `~ ~ leu. ~µEyp° ~` ~ b a~ / ~ ~ e~ w. aUaAA r1~2 ! 9, ~ Ogvt. Ct'• ~. ~~fTA -+ 9 ~~ ~; ro fif fit. ~ ~ `Q ~ m ~ - ^_ye ~T. ~ 40 ~ 8 ~' ~ .. ~ C4Cf N d~ .1f 'S RLr)'Gf AD. 1 a L D• REA r p t~uR[e /• 2 : . oAter .. / CONSENT AGENDA . Budget Amendment 01/02/96 Item No. 4A j7/ ~ri:,•r;~.///i%/,/Q~~!i"///:/ % fiii•.i~.;~:•r./.:///:":riy/i/%//~"5';~iiir~~iir/%i.'/i~•;.~r,•~io'r'%/"////%r /iii/%/'/r ////'rr/ /. r//i/ r/,, r•.~ri /~~~///i.i/iii.~/,!/r.,.:/./~/;~i/~/l';r~;:~/j~;•i/,r.//,~/~i~j~r /,./j~/r//~//~/ /j///~//%j~/ %i/r/i r~~///r...l./.4/~/./../~~6/i//.~i/6n./,~i.././.ri .'. /i/r./,i%/.:a/.:"%///.;.r/.. ~~//%~///~///////j//i/~/jj//~jjjjj///// DEPARTMENT ~ BUDGET AMENDMENT # DATE Finance/Non-Departmental 96-0099 1/2/96 ADJUSTMENT DEBIT CREDIT Finance ' Installment Loan Proceeds $690,SOS Ikon-Departmental Installment Lease Pa ments y $690,SOS • t ,~~ j EXPLANATION - To record proceeds from the refinancing of the Law Enforcement Center expansion and the Myrtle Grove Branch Library (for accounting purposes j 'I only). - ,, i ' ';F r r .I ,' ~ ' ~ ' ~ ..<' ~""Por Bud ct O~ccrs ~l~P~(hcn r ort 4 t~ .• ~~,~ ~ Commissioners at n~;ltJ r mccGng ~ • M °" and enter in minutcs. :. , . ..,, • ~ •. "• I To be approved by Commissioners. ' ~t. To bc`cntcrcd into minutcs. BUDGET AMENDiVIENT # ~ ~ DATE DEPARTMENT. 1 /2/96 Social Services/Administration 96-0098 CP&L Intervention Program ~~ SRS n ri iCTI`'~FNT SoC1al_S.~~ICGSIA minlStra l~n Administration Grant ~ $6,793 CP&L Intervention Program $6 793 ' ~ - - EXPLANATION ention Pro ram (no To budget additional .State funds for the CP&L Interv g County match required). .. ' i ~ s* ~~ - ~~ -104: ~:= .. , . ~ ~ ~ .~.J . , , :, S ... 1 ~ I '1 i ~ C For Budgct Officers approval; then rep.,, -•- to Commissioncrs at ncxt.regular mectin and enter in minute`s. ' ~' ,,,~ To be approved by Commissioners. • To be entered into minutci. ~~ . _ _ i ~; z ~_ r-- Budget Amendment CONSENT AGENDA .~, ..: ~ ~ , H n II~~~ v ~~~~ Nl~pN ~ . Qtlb~,~~~ ~`ti \~-7w. D W . 1\\111\V~R~~ o~ 111\1~\\1; ~N\G~~.~ ~ 1\1\11 pEG ,. _ ,111\11\\\\\1\1 N `~~ i ~ 1 S -)w, f ~ V I,, ' O .. •.. .. 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