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E&R 1985-12-16 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. ~ 19 I 1985 BOARD OF EQUALIZATION AND REVIEW MEETING - DECEMBER 16, 1985 - (CONTINUED) Members present were: Commissioners John Dolan~ Jonathan Barfield, Sr.~ 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 Continued Meeting to order. APPEALS OF PPG INDUSTRIES AND UNION CARBIDE Tax Administrator Register commented on Paktank users of PPG Industries and Union Carbide stating he felt the contract language has been resolved and reviewed by the N. C. State Ad Valorem Tax Division and by County Attorney Pope with the opinion that the terminal service agreement does not consist of a leasehold interest. I Mr. J. P. Rascoe, III, Staff Attorney, Ad Valorem tax Division, stated he was requested to render an opinion on Paktank Terminal involving two taxpayers, PPG and Union Carbide. He stated in the case of PPG it was his opinion through investigation that materials were being Shipped out from Paktank to other customers. He commented on the terminology of the original terminal service agreement with PPG and Paktank stating it was determined that PPG had a leasehold interest in certain tanks at the terminal: therefore, his office was of the opinion that it did not come under the exemption. He stated after a meeting with County Attorney Pope and Mr. Bill Harris, attorney for PPG, it was determined that this type of problem could be addressed with document changes stating PPG had redrafted a terminal service agreement between PPG and Paktank which does eliminate any questions about leasehold interest that PPG may have in the terminal tank facility at the site. Therefore, this question of leasehold interest would be resolved. He stated the new document submitted by Mr. Harris did address the issue but the Board of E & R would have to make the final determination by questions administered by the Tax Administrator to Mr. Woody Dobson, Terminal Manager of PPG. After a period of questions and answers as to the terminal operations by Tax Administrator Register to Mr. Dobson, it was determined that no leasehold interest exists which entitled PPG for the exemption. I Commissioner O'Shie1ds MOVED, SECONDED by Commissioner Dolan to grant the exemption to PPG retroactive to 1984 with the future exemption being based upon the signing of the contract in conformity with the State laws. Upon vote, the MOTION CARRIED UNANIMOUSLY. ~ 20 ~, BOARD OF EQUALIZATION AND REVIEW MEETING - DECEMBER 16, 1985 (CONTINUED) Union Carbide Appeal Mr. Harris stated he did not have the new document and did not have the authority to say Union Carbide was in agreement with the terminal services agreement which would solve the leasehold interest question. Mr. J. R. Rascoe recommended continuance of a decision until documents have been executed. Commissioner O'Shields MOVED, SECONDED by Commissioner Dolan that if the County Tax Administrator and County Attorney have not received sufficient information for appeal to the Board of E & R for a recommendation of abatement of taxes due by the first meeting in January that it would be in the County's favor to collect the taxes as owed on that product with the exemption being granted for any further products only upon the presentation of an executed legal document signed under the law in which they are attempting to obtain the exemptions. Upon vote, the MOTION CARRIED UNANIMOUSLY. ,DISCUSSION OF WERTHEIMER BAG COMPANY After discussion, it was the consensus of the Board of Equalization and Review to postpone the appeal by Wertheimer Bag Company until clarification of the term, Seaport Terminal. ADJOURNMENT Commissioner Dolan MOVED, SECONDED by Commissioner O'Neal to adjourn the meeting. Upon vote, the MOTION CARRIED UNANIMOUSLY. Chairman Retchin adjourned the meeting. ~d~ed' Lucie F. Harrell Clerk MINUTES OF CONTINUED 1985 BOARD OF EQUALIZATION AND REVIEW - FEBRUARY 17, 1986 ASSEMBLY The New Hanover County Board of Commissioners met as the 1985 Board of Equalization and Review on Monday, February 17, 1986, in a continued meeting. The meeting was held in the Assembly Room of the New Hanover County Administration Building, 320 Chestnut Street, Wilmington, North Carolina, at 9:34 o'clock A.M. Members present were: Commissioners John Do1an~ Nolan O'Nea1~ Claud O'Shie1ds, Jr.~ Jonathan Barfield, Sr.~ 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.