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HomeMy WebLinkAboutE&R 1985-11-18 17 ~ I MINUTES OF CONTINUED MEETING OF 1985 EQUALIZATION AND REVIEW BOARD, NOVEMBER 18, 1985 ASSEMBLY The New Hanover County Board of Commissioners met as the 1985 Equalization and Review Board in a continued meeting on Monday, November 18, 1985, in the Assembly Room of the County Administration Building, 320 Chestnut Street, Wilmington, NC. Members present were: Commissioners Jonathan Barfield, Sr.~ John Do1an~ Nolan O'Neal~ Claud O'Shields, Jr.~ Chairman, Fred Retchin~ County Manager, G. Felix Cooper~ County Attorney, Robert W. Pope~ Tax Administrator, Roland Register~ and Clerk to the Board, Lucie F. Harrell. Chairman Retchin called the meeting to order. I POSTPONEMENT OF WERTHEIMER BAG COMPANY APPEAL Commissioner O'Shields MOVED, SECONDED by Chairman Retchin to hold the Wertheimer Bag Company appeal in abeyance with the Tax Administrator being notified not to bill Wertheimer until appeal is resolved. The County Attorney is requested to clarify the definition of a seaport terminal. Upon vote, the MOTION CARRIED UNANIMOUSLY. APPEAL OF UNION CARBIDE AND PPG INDUSTRIES Tax Administrator Register gave background information on the appeals by Union Carbide and PPG stating he recommended denial in both cases based on letters received from Mr. J.P. Rascoe, III, Staff Attorney of Ad Valorem Tax Division defining the tax exemption under G.S. 105-275(10) or (11). Mr. Bill Harris, attorney representing Paktank, commented on the opinion of the Ad Valorem Tax Division stating that paktank is not a public warehouse. He stated the only requirement for being a public warehouse is the filing of the bond which has been filed by Paktank in August 1983 under Chapter 66. He expressed concern fo the Board of E & R being able to rule that Paktank is not a public warehouse. After a lengthy discussion of whether this is a lease situation or the tanks are available for anyone's use, it was the consensus of the Board of E & R to request Paktank to redraw the leases to comply with Chapter 66 under the General Statutes. I Attorney Harris commented on the 1974 Supreme Court Case of Inre Martin, 286 ~.C~ 66, involving Guilford County denying exemption because the terminal operator had an ownership leasehold interest in the facility and was listed as the consignee on the Bill of Lading. The Supreme Court stated this was a rediculous interpretation. Commissioner Barfield MOVED, SECONDED by Commissioner O'Neal to deny the appeal. ~ 18 CONTINUED MEETING OF BOARD OF EQUALIZATION AND REVIEW- NOVEMBER 18, 1985 (CONTINUED) APPEAL OF UNION CARBIDE AND PPG INDUSTRIES (CONTINUED) Commissioner O'Shields stated he could not vote for the exemption or for denial of the appeal as recommended by the Tax Office recommending that the County Attorney investigate the Inre-Martin ruling comparing this case to the PPG request. Commissioner O'Shields made a SUBSTITUTE MOTION, SECONDED by Chairman Retchin to request the County Attorney to investigate the Supreme Court ruling and present his findings to the Board of E & R on November 25, 1985, for a decision on the PPG appeal. Upon vote, the MOTION CARRIED as follows: Voting Aye: Commissioner Dolan Commissioner O'Neal Commissioner O'Shields Chairman Retchin Voting Noe: Commissioner Barfield ADJOURNMENT Commissioner O'Shields MOVED, SECONDED by Commissioner O'Neal to adjourn the continued meeting of the Board of Equalization and Review until November 25, 1985. Upon vote, the MOTION CARRIED UNANIMOUSLY. Chairman Retchin adjourned the meeting. ~f;f ~d. Lu. F. Harrell Clerk NOVEMBER 25, 1985: AT THE RECOMMENDATION OF TAX ADMINISTRATOR REGISTER, THE BOARD OF E&R ACTION WAS POSTPONED UNTIL DECEMBER 16, 1985 MINUTES OF 1985 BOARD OF EQUALIZATION AND REVIEW, DECEMBER 16, 1985 ASSEMBLY The New Hanover County Board of Commissioners met as the 1985 Board of Equalization and Review in a continued meeting on Monday, December 16, 1985, in the Assembly Room of the County Administration Building, 320 Chestnut Street, Wilmington, North Carolina.