HomeMy WebLinkAboutE&R 1985-04-15
14
BOARD OF EQUALIZATION AND REVIEW MEETING - JUNE 4, 1984
(CONTINUED)
~
After a lengthy period of questions and answers by Attorney
Butler and the Board, Chairman Gottovi asked if anyone present
wished to comment. The following persons commented expressing
strong opposition to the value place on their property.
Mr. Harold Dobbins
Mr. Van Reid
Commissioner Blake asked Attorney Butler if he had
considered having an independent appraiser to appraise the value
of the properties in question stating this would be an unbiased
opinion and would furnish him the fair market value.
After discussion and comment, Commissioner O'Shie1ds MOVED,
SECONDED by Commissioner O'Neal to uphold the 1984 values placed
upon the Masonboro Sound properties by the Tax Department. Upon
vote, the MOTION CARRIED as follows:
Voting Aye: Commissioner Barfield
Commissioner O'Neal
Commissioner O'Shields
Chairman Gottovi
Voting Noe: Commissioner Blake
Commissioner Blake requested that the record show that due
to some unanswered questions, he had no choice but to vote noe.
A transcript of the entire Public Hearing beginning April
16, 1984, through June 4, 1984, is on file in the Clerk's office.
ADJOURNMENT
Commissioner O'Neal MOVED,
Barfield to adjourn the meeting.
UNANIMOUSLY.
SECONDED,
Upon vote,
by Commi s s ioner
the MOTION CARRIED
Chairman Gottovi adjourned the meeting at 9:50 o'clock P.M.
~~~ted.
Lucie F. Smith, Clerk
MINUTES OF 1985 BOARD OF EQUALIZATION AND REVIEW, APRIL 15, 1985
ASSEMBLY
The New Hanover County Board of Commissioners met as the
1985 Board of Equalization and Review on April 15, 1985, at 10:35
o'clock a.m. in the Assembly Room, New Hanover County
Administration Building, Wilmington, North Carolina.
Clerk to the Board, Lucie F. Harrell, administered the Oath
~
15
I
of Office to the Board of Equalization and Review.
A copy of the oath is on file in the Clerk's Office.
The Clerk certified that Public Notice had been given of the
1985 Equalization and Review Board meeting with the purpose of
the meeting to examine and review the tax list of the county for
the current year.
ELECTION OF CHAIRMAN
The floor was opened for nominations for Chairman of the
1985 Board of Equalization and Review.
Commissioner Dolan nominated Commissioner Retchin to serve
as Chairman.
Commissioner Barfield moved the nominations be closed.
Commissioner Dolan MOVED, SECONDED by Commissioner Barfield
to elect Commissioner Retchin as Chairman. Upon vote, the MOTION
CARRIED UNANIMOUSLY.
I
Tax Administrator, Roland Register, stated the tax listing
for 1985 had been completed as of April 9, 1985. He stated the
tax base as of this date was $3.6 million dollars and expected to
be $3.9 million with completion of the state appraisal.
DEFERMENT OF PERSONAL PROPERTY EXEMPTION REQUEST BY WERTHEIMER
BAG COMPANY AND MATERIAL BELONGING TO PPG INDUSTRIES AND UNION
CARBIDE AT PAKTANK AND SOUTH ATLANTIC SERVICES
Tax Administrator Register gave background information on
the personal property exemption request by Wertheimer Bag Company
and materials belonging to PPG Industries and Union Carbide at
Paktank and South Atlantic Services. He requested deferment of
any decision until the State reaches an opinion on clarification
of the law. He stated the claims by the companies were justified
but stressed the importance of deferment before granting the tax
exemption until the law has been thoroughly defined.
Chairman Retchin asked if anyone present wished to speak on
this issue. The following person commented:
Mr. Richard Morgan, Attorney representing Wertheimer Bag
Company, commented on exemptions for the past 20 years stating no
laws have changed since that date and requested consideration of
the Board in granting this exemption.
I
After discussion, Commissioner O'Neal MOVED, SECONDED by
Commissioner Dolan to defer action as requested by the Tax
Administrator. Upon vote, the MOTION CARRIED UNANIMOUSLY.
REQUEST FOR REDUCTION IN TAX APPRAISAL - DOVE MEADOWS APARTMENTS
Mr. John Wessell, representing the owners of Dove Meadows
property, appeared before the Board giving background information
on the acquisition of the property. He stated at the time of
purchase, the apartments were quite run down and that the County
~
1.6
MINUTES OF THE 1985 BOARD OF EQUALIZATION AND REVIEW (CONTINUED)
REQUEST BY DOVE MEADOWS APARTMENTS (CONTINUED)
Tax> ,Office made a reduction in the appraised value of the
property due to the condition of the apartments'. He stated in
January 1985 the appraised value was increased to $5,648,000
requesting consideration of the Board for a 25% reduction in the
appraised value for a period of two years extending from January
1, 1985, until December 31, 1986. He stated since this is a new
project and that the rehabilitation is not completed with the
uni ts partially rented, consideration should be given to a
reduction of the appraisal during the start-up period.
Appraisal Supervisor Bethune commented on using the
potential income of the property and not the occupancy rate when
computing an income statment for appraisal purposes.
Commissioner Barfield stated that developers should build
this risk factor into the cost estimate at the beginning of the
project.
After discussion, Commissioner Barfield MOVED,
Commissioner Dolan to deny the request. Upon vote,
CARRIED UNANIMOUSLY.
SECONDED by
the MOTION
RECESS OF MEETING
Chairman Retchin recessed the meeting at 10: 58 o'clock a.m.
until 11:55 o'clock a.m. at whi~h'time the meeting -is' to be
reconvened for any persons wishing to appear before the
Equalization and Review Board.
MEETING RECONVENED
Chairman Retchin reconvened the meeting at 11:56 o'clock
a.m. asking if anyone present wished to appear before the
Equalization and Review Board. No one came forward.
ADJOURNMENT
Commissioner Barfield MOVED, SECONDED by Commissioner
O'Shie1ds to adjourn the meeting. Upon vote, the MOTION CARRIED
UNANIMOUSLY.
Chairman Retchin adjourned the meeting at 12:00 o'clock
noon.
og;:C~~d.
Lucie F. Harrell
Clerk
........;.,"