1978-03-20 RM Exhibits
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LARRY J POWELL
Tax Administrator
RAYMOND E BLAKE JR
Appraisal Supervisor
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320 Chestnut St
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2801
NEW HANOVER COUNTY TAX COLLECTIONS
Collections Thru February 28, 1978
1977
Regular Scroll Charges $11,092,525 59
Discoveries Added 1,781,668 62
$12,874,194 21
Less Abatements - 32,892 18
Total Taxes Due New Hanover Co $12,841,302 03
Total Collected -12,140,173 14
Outstanding Balance $ 701,128 89
Percentage Collected 94 5%
Back Taxes
Real Estate Taxes $ 467,381 79
Less Abatements - 1,809 07
Total Collections to Date - 190,285 36
Outstanding Balance $ 275,287 36
Percentage Collected 40 9%
Personal Property $ 361,133 31
Less Abatements - 12,774 40
Total Collections to Date - 40,144 33
Outstanding Balance $ 308,214 58
Percentage Collected 11 50
MAE B. STUART
Listing Supervisor
JANIE B. STRAUGHN
Collector of Revenue
~~
763-0991
1976
$ 9,887,734 29
1,635,979 81
$11,523,714 10
- 77,016 49
$11,446,697 Fl
-10,882,712 41
$ 563,985 20
95%
$ 466,470 92
- 8,129 45
- 163,612 65
$ 294,728 82
35 7%
$ 328,845 80
- 10,870 37
- 24,591 74
$ 293,383 69
7 7%
Total money processed through collection office for New Hanover
County, City of Wilmington, Carolina Beach, Kure Beach and Wrightsville
Beach to date, $19,007,949 05
This report is for the fiscal year beginning July 1, 1977
Respectfully submitted,
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Janie B Straughn
Collector of Revenue
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JBS/pbc
MEI140RANDUM
March 16, 1978
To Mr Dan Eller
New Hanover County Board of Commissioners
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From Larry J Powel )` ~./~
Subject Abatements and Refunds
Request the following taxes be released as they are double charged
1 Virginia Anderson $ 8 7~
2 J R Avery 21 59
3 Mary Bowden 11 80
4 Sheila Brinson 43 85
5 David Browning 46 08
6 Cs C Clark 49 29
7 C & S Leasing 78 50
8 Arthur J Davis 7 19
9 Essie P George 25 85
10 Dol7ie Green 49 01
11 Lloyd Harrison 9 29
12 W b4 Hill 3 48
13 Horizon Associates 96
1.4 Robert E Johnston 30 67
15 James Keeling 51 87
16 Barney LaCock 8 14
17 Anthony Mazur 48 98
18 Thomas Newton, Hrs 1,Q16 23
19 Pace Oil Co 247 20
2(1 Joseph Rogowski 37 23
21 Sunya Romeo 24 36
22 Charity Sidbury 25 22
23 David Sills 28 71
24 Carolyn Strickland 27 60
25 Leslie Sturmer 22 87
26 R W Waddell 28 54
27 Louise Williams 7 25
28 Carl Winner 1`1 77
29 W NI W Service Co 166 52
(1975)
(1976)
(1972)
(1975 thru 1977)
(1974)
(1972)
(1973 Refund)
(1976)
(1967 thru 1977)
(1975)
(1974)
(1976)
(Refund)
(1968 thru 1974)
(_1973 & 1974)
Request the following taxes be abated as taxpayers reported incorrect
information
1 Mary Bass $ 18 08
2 Daniel Bradford 37 10
3 John Burney Jr 54 44
4 Lillian Crowell 15 87
5 Ernest Davis 26 82
6 Owen Davis 56 14
7 Rufus Eaton 8 65
8 Grover Ellis 72 66
9 Glenn Fleming 32 44
10 William Forsythe 34 74
11 George Fullwood, Jr 52 42
12 James Greene 9 99
13 James Kermon 22 64
(1976 & 1977 Refun
(1976)
(1976)
(Refund)
(Refund)
(1976 Refund)
(1976)
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2
14 Thomas Maguire $ 7.9 74
15 Paul McLaughlin 13 23
16 Etta Peterson 95 15 (Refund)
17 Theodore Rensllet 24 22 (Refund)
18 Linda Sharp 61 86
19 Clarence Shaw 14 36
20 The Julia 146 12 (Refund)
21 George Wilkerson 1 26
22 Peggy Williams 8 40
Request the following taxes be released as there are clerical errors
in additions, pricing motor vehicles, pricing land, charging buildings,
etc
1 Carl Durham $ 7 96
2 Reid B Grantham 648 65 (1975 thru 1977
Refund)
3 R Cabot Hamilton 27 72
4 Louie C Holden 8 86
5 Michael Johnson 12 85 (Refund)
6 Robert Livingston 44 98
7 Red Dogs 36
8 Frank Richardson 19 61
9 Netta Robinson 2 45 (1976)
10 James Stokes 16 20 (1972)
11 Charles Walker 3 47
12 Louise Williams 7 25
13 Irvin Willis 4 44
Request the following taxes be released as these individuals do not
reside within the city or town limits or the personal property is located
within the County
1 Charles Alexander $ 40 09
2 Sydney Baker 20 72 (1974)
3 Robert Croom 20 15 (1976)
4 William Ennett 53 76 (1976)
5 Carroll Fitzgerald 14 09 (1974)
6 William Forsythe 51 18
7 Ricky Fowler 21 78
8 Marvin Glover 6 81 (1976)
9 Ernest Gordon 38 61 (1976)
10 Wade Hines 14 32 (1971 & 1974)
11 George Hulbert 21 38 (Refund)
12 George Ingram 37 72 (197F)
13 Betty Taylor Jones 18 09 (1975)
14 Gary Kunce 26 00
15 Clarence Lanier 22 77 (1970, 1975 & 197G
16 Charles Lowry 8 71
17 S A Miller 7 25 (1969)
18 Walter Moore 98 35
19 Carter Newsome 41 93
20 Henry Peterson 54 00
21 Charles Reynolds 15 59
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3
Request the following taxes be released as this is exempt property
1 The House of God Holiness $ 627 04 (1975 - 1977)
2 Veterans of Foreign ti~ars 141 Ol
Request Mr Terry Mercer be refunded a listing penalty in the amount
of $38 36 as his letter certifies that he tried to change his address in
1976, however, the 1977 listing sheet was not forwarded to the new
address
Request these items be placed on the agenda for the County
Commissioners' meeting of March 20, 1978
LJP/pbc
Copy Mrs Alyce B Rusmisell
Mr James C Fox
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NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS
406 WACHOVIA BUILDING • P O. BOX 1488 • RALEIGH, NORTH CAROLINA 27602 • TELEPHONE 919/832 2893
MEr10RANDUM
TO Chairmen, Boards of County Commissioners
FROr4 C Ronald Aycock, Executive Director
DATE Dlarch 7, 1978
RE Proposed Changes in Local Governmental Employees'
Retirement System
Following is a summary of a roved changes and proposed
changes in the Local Governmenta Employees' Retirement
System which are identical to the changes made in the
State Employees' System by the 1977 General Assembly These
changes in the Local System will raise retirement benefits
for local governmental employees to the same level as for
state employees Advocates suggest the changes should be
made as soon as possible for two reasons to keep the local
System competitive with the State System, allowing complete
transferability between Systems, and, to attract nongovern-
mental employees into local government jobs
One change has already been a roved by the Board of Trustees
of the Local Governmental Employees Retirement System (meeting
on January 27, 1978) The Board granted a 4$ cost-of-living
increase effective July 1, 1978, to retired local members who
were on retirement rolls as of July 1, 1977 This 4$
cost-of-living increase will be financed by additional funds
which have been made available as a result of changing the
assumption rate for interest earned to 6$ (up from 5$) and new
salary scales No increase in em to er contribution is
necessary to support t e cost-o - wing increase Note
that the Board of Trustees is authorized by law to make this
kind of change without the approval of the Legislature, the
Board is not authorized to make any of the following proposed
changes until they are specifically approved by the
Legislature
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The following ro osed changes in the Local System have already
been made in t e State System by the 1977 General Assembly
(1) Increase the basic benefit rate to 1 55% of four year
average final compensation (up from 1 50%),
r (2) Provide a 7% increase, effective 7/1/78 or other date
set by the Legislature, to pre 7/1/76 retirees and
beneficiaries,
(3) Provide an additional 2~% cost-of-living increase,
effective 7/1/78 or other date set by the
Legislature, to retirees covered as of 7/1/77, and
(4) T1ake the following changes in the optional death benefit
(many local units do provide the death benefit)
(a) increase maximum death benefit to $20,000,
up from current $15,000,
(b) extend death benefit coverage period to 366
days following disability retirement, up from
current 90 day period,
(c) extend lump sum death benefit coverage to
end of fiscal year in which age 65 attained
(currently, coverage ends on date of 65th
birthday)
If all the proposed changes outlined in the preceding paragraph
are adopted, there will be a resulting increase in the "normal"
portion of the employer's contribution rate (Note that the normal
contribution rate is separate and distinct from the "accrued
liability" contribution rate The normal contribution rate also
does not include the death benefit or the special provisions
adopted in 1973 Session Laws Chapter 1310 (Second Session 1974),
all of which are optional and have separate rates in addition to
the normal contribution rate ) The normal contribution rate payable
by employers is currently 3 61% of payroll However, based on the
latest actuarial valuation of the Local System, the normal rate
for employers will automatically he raised to 3 67% of payroll, effecti~
July 1, 1978 If and when the ronosed changes are approved by
the General Assembly, the norma rate will increase above this
3 67% level
The added costs of the proposed changes will be identical for
each unit insofar as the normal contribution rate is concerned,
except that proposal ~4 will apply only to those units which have
adopted the death benefit provisions The following new rates for
normal liability will result if all proposals are adopted but are
subject to change depending on whether legislation is adopted in
1978 or 1979 (exception the 4% cost-of-living increase has been
approved effective 7/1/78)
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UNITS WITH DEATH BENEFIT
Retirement
Plus Death Benefit Increases
4 OOo of payroll
03
4 03$ of payroll
UNITS WITHOUT DEATH BENEFIT
4 00~ of payroll
4 OOo of payroll
All of the proposed changes outlined must be approved by the
General Assembly before being implemented by the Board of Trustees
of the Local System It is uncertain at this time whether the
General Assembly will act on these proposals at its "short"
Budget Session which convenes on May 31 Generally, the 1978 Session
is restricted to review of the budget for fiscal year 1978-1979
and to consideration of certain other specified bills, any other
bill must be preceded by a joint resolution approved by a two-thirds
majority vote in each house before the subject matter of the bill
can be considered We are not sure whether the proposed changes
to the Local Retirement System are subject to the "two-thirds"
rule If they are, it is unlikely that they will be considered
in 1978
F.ven assuming the proposed changes can be considered in 1978
without the special "two-thirds" vote, the General Assembly may be
reluctant to act without some strong indication of endorsement
by a majority of local units which would be affected With this
thought in mind, we submit the question to you and ask you to advise
us concerning your support or opposition to the proposals Pleas
keep in mind that if the proposed changes are made in the Local
System, they must be made on a System-wide basis and cannot be made
on an optional basis with each individual unit For your convenience,
we have submitted the issue to you on a separate, attached sheet
Please fill it out and return it to the Association Finally,
the Employees' Retirement and Health Benefits Division (State
Department of the Treasurer) will send you a letter shortly which
explains in more detail the proposed changes in the Local Retirement
System Hopefully that letter will answer any questions raised by
our memorandum Note also that some units will have revised accrued
liability contribution rates as a result of their first actuarial
valuation Similarly, several units will have a change in their
death benefit contribution rate (aside from the roPosed changes
outlined in proposal #4) based on recent actuaria~exp fence
The Retirement Division will notify each unit of these changes in
its letter
Copy to County Managers
COUNTY RESPONSE
Proposed Changes in Local Governmental Employees' Retirement System
Please check one of the following
We support the proposed changes in the
Local Governmental Employees' Retirement
System and endorse their consideration
during the 1978 Session of the
General Assembly (if possible)
We ~s~~~up~ ~ort the proposed changes in the
Locatestem but do not endorse
their consideration uring- tTe 1978
Session of the General Assembly
We oppose the proposed changes in the
Local System
County
Chairman, Board of County Commissioners
PLEASE RESPOND BY APRIL 10TH
MAIL TO North Carolina Association of County Commissioners
P 0 Box 1488
Raleigh, NC 27602
R E S O L U T I O N
BE IT RESOLVED THAT
The New Hanover County Board of Commissioners hereby authorizes its
Chairman to execute the Offer and Acceptance for State Grant Project
No WT-88-IES for Clean Water Bond Funds in the amount of $13,108 for
Phase I of the SSES for Wilmington & Wrightsville Beach; and
BE IT FURTHER RESOLVED THAT
The Applicant hereby gives assurance to the Environmental Management
Commission that
A The final plans and specifications have or will be approved by the
Environmental Management Commission and the applicant so notified,
prior to the project being advertised or placed on the market for bids
B The construction contract(s) requires the contractor to furnish performance
and payment bonds, each of which is in an amount of not less than fifty
percentum (50~) of the contract price, and to maintain during the life of
the contract(s) adequate fire, and extended coverage, workmen's compensa-
tion, public liability and property damage insurance
C The construction of the project, including the letting of contracts in
connection therewith, conforms to the applicable requirements of State
and local laws and ordinances
D Any change or changes in the approved plans and specifications or contract(s)
which has made or will make any major alteration in the work required by the
plans and specifications, or which increases the cost of the project above
the latest estimate approved by the Environmental Management Commission was
or will be submitted to the Environmental Management Commission for prior
approval
E The construction contract(s) provides that any duly authorized representa-
tive of the State will have access to the work whenever it is in prepara-
tion or progress and that the contractor will provide proper facilities for
such access and inspection
F The applicant will provide and maintain competent and adequate engineering
supervision and inspection of the project to insure that the construction
conforms with the approved plans and specifications
G Adequate accounting and fiscal records have been or will be maintained during
the construction of the project and these records will be retained and made
available for a period of at least two (2) years following completion of the
project
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H All funds granted pursuant to the Clean Water Bond Act of 1971 shall be
expended solely for carrying out the approved project
I Any duly authorized representative of the Environmental Management Commis-
sion shall have access, for the purpose of audit and examination, to any
books, documents, papers and records of the grantee that are pertinent to
grants received under the Act; and the grantee shall submit to the Environ-
mental Management Commission such documents and information as they may
require in connection with the project
J The applicant shall demonstrate to the satisfaction of the Environmental
Management Commission its ability to pay the remaining cost of the project
K The applicant shall demonstrate to the Satisfaction of the Environmental
Management Commission that it has or will have a fee simple or such other
estate or interest in the site of the project, including necessary ease-
ments and rights-of-way, to assure undisturbed use and possession for the
purposes of construction and operation for the estimated life of the
project
L The declarations, assurances, representations and statements made by the
applicant in the application, and all documents, amendments and communica-
tions filed with the Environmental Management Commission by the applicant
in support of its request for a grant, will be fulfilled
M The applicant agrees to construct the project or cause it to be constructed
to final completion in accordance with the application and plans and speci-
fications approved by the Environmental Management Commission
Adopted this 20th day of March, 1978
Claud O'Shields, Jr Chairman tf
New Hanover County Board of Commissioners