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HomeMy WebLinkAboutE&R 1984-04-16 4 MINUTES OF THE BOARD OF EQUALIZATION AND REVIEW MEETING - APRIL 16, 1984 OATH OF OFFICE Ms. Phyllis J. Novak, Assistant Clerk of Court of New Hanover County, administered the sworn oath to the members of the 1984 Board of Equalization and Review. ELECTION OF CHAIRMAN Commissioner O'Shields MOVED, SECONDED by Commissioner Barfield to elect Commissioner Gottovi as Chairman of the 1984 Board of Equalization and Review. Upon vote, the MOTION CARRIED UNANIMOUSLY. ASSEMBLY Chairman Gottovi called the meeting to order at 11: 09 o'clock A.M. The following members were present: Commissioner Jonathan Barfield, Sr. Commissioner Donald P. Blake Chairman Karen E. Gottovi Commissioner Nolan O'Neal Commissioner Claud O'Shields, Jr. PUBLIC HEAR1NG Notice had been given that a Public Hearing would be held by the Board of Equalization and Review on Monday, April 16, 1984, at 10:00 o'clock a.m. in the Assembly Room located in the New Hanover County Administration Building, 320 Chestnut street, Wilmington, North Carolina, to examine and review the tax list of the County and hear any taxpayer who owns or controls property taxable in the County with respect to the listing or appraisal of his property or the property of others. Chairman Gottovi asked if anyone present wished to speak to the Board on the appraisal of their property. The followinq person commented: Attorney Algernon L. Butler, Jr., appeared before the Commissioners on behalf of himself and residents of the Masonboro Sound Area, requestinq an explanation of an off-year evaluation of his property located at 529 Masonboro Sound Road. He stated a letter was mailed from the Tax Office in July, 1982, notifying him of the reappraisal requesting review for any errors or inconsistencies. He questioned the value assigned to 3.36 acres contacting Mr. Judkins, the appraiser, who explained the base figure of $20,000 per acre was used in computing the value of his real property. Mr. Butler stated this represented an increase in excess of 200%. Mr. Butler stated he was willing to accept this~ however, a year later he was told that a clerical error had been made in the computation stating the base value per acre should have been $60,000 instead of $20,000 which represented an increase in excess of 300% questioninq the legality of reappraisals in an off-year. 5'" I BOARD OF EQUALIZATION AND REVIEW MEETING - APRIL 16, 1984 (CONTINUED) Mr. Roland Register, Tax Administrator, stated that an error had occurred in the computation of forty-six (46) parcelS along the waterfront in the Masonboro Sound area and that according to the General Statutes 105-287 the County has the legal right to make this correction. Mr. Jim Bethune explained to the best of his ability, how this error occurred stating the unfairness of the appraisal with the error in the computation in comparison to other waterfront property appraisals in the county. After a lengthy discussion with motions made and rejected, Commissioner O'Shields MOVED, SECONDED by Commissioner O'Neal to uphold the tax office's right to correct the error made in the reappraisals with notification to property owners reflecting the correct value of their property with the right to appeal to the E&R Board. Upon vote, the MOTION CARRIED UNANIMOUSLY. I Mr. Butler requested a hearing be held swearing in persons involved from the Tax Office in order to ascertain if an error had occurred stating that 23 property owners had attended the meeting to express their concern. After discussion, it was the consensus of the Board to continue the hearing after lunch. RECESS FOR LUNCH Mr. Carlton Prickett, Attorney on behalf of the Kenans who own property in the Masonboro Sound Area, requested the Board to establish the fact that an error was actually made. Chairman Gottovi asked any persons in the Assembly Room or in the Tax Office wishing to give testimony to step forward to be duly sworn in. The following persons were sworn in: Mr. Roland Register Mr. Jim Bethune Mr. Joe Judkins Attorney Algernon L. Butler, Jr. Chairman Gottovi commented on the changes of personnel in the Tax Department stating some questions would be very difficult to answer with the absence of previous personnel involved in the revaluation procedure. I Attorney Butler questioned Mr. Bethune extensively on how the error occurred. Mr. Bethune gave an explanation of how the raw data was improperly entered into the Data Processing System stating he felt that an error was made in the computation. ~ 6 BOARD OF EQUALIZATION AND REVIEW MEETING - APRIL 16, 1984 (CONTINUED) After a lengthy period of questions and answers by Attorney Butler and Jim Bethune, Chairman Gottovi requested Attorney Butler to consider submitting further questions in writing to the Tax Department with a written answer from the Tax Department. After discussion, it was the consensus of the board and agreeable with Attorney Butler to submit any further questions in writing to the Tax Department with copies of these questions and answers forwarded to the Board of Equalization and Review to be heard at a later meeting if necessary. Tax Administrator Register requested the questions be submi tted to the Tax Department wi thin the next seven (7) days and not seven (7) days before adjournment as requested by Mr. Butler. MEETING RECESSED AND CONTINUED UNTIL MAY 21, 1984 Chairman Gottovi recessed the meeting at 2: 35 o'clock p.m. to be continued on May 21, 1984, at 10:00 o'clock A.M. ~e ectful1.YY. s sJo bmm~itted, 'if~ L '-e F. Smi th Clerk MINUTES OF CONTINUED PUBLIC HEARING OF THE 1984 BOARD OF EQUALIZATION AND REVIEW MEETING, MAY 21, 1984 ASSEMBLY Chairman Gottovi called the Continued Meeting of the 1984 Board of Equalization and Review to order at 10:45 o'clock a.m. The following members were present: Commissioner Jonathan Barfield, Sr. Commissioner Donald P. Blake Chairman Karen E. Gottovi Commissioner Nolan O'Neal Commissioner Claud O'Shields, Jr. Chairman Gottovi opened the Public Hearing. The following persons from the New Hanover County Tax Office were sworn in: Mr. Roland Register, Tax Administrator Ms. Cheryl Roberts, Appraiser Ms. Virginia Cumber, Appraiser Mr. Adley Bass, Appraiser Mr. Joe Judkins, Appraiser Mr. Jim Bethune, Appraisal Supervisor