E&R 1986-02-17
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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.
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CONTINUED 1985 BOARD OF EQUALIZATION AND REVIEW - FEBRUARY 17,
1986 (CONTINUED)
Chairman Retchin called the meeting to order.
Reverend Sheldon Causey commented on the responsibilities of
the Tax Office and the patience required to work with persons
filing and listing taxes. He stated, for the record, he publicly
wanted to compliment Tax Administrator, Roland Register, for his
assistance and courtesy in working with persons while filing and
listing their taxes.
WERTHEIMER BAG COMPANY APPEAL
Tax Administrator Register gave background information on
the appeal stating Wertheimer Bag Company does qualify by situs
as being a seaport terminal.
Mr. Richard Morgan, Attorney, representing the Wertheimer
Bag Company, commented on the tax law requiring the taxpayer to
list inventory at the end of its fiscal year. He stated 90% of
inventory on hand January 1, 1986, was shipped out by Wertheimer
Bag Company to other customers. Therefore, he respectfully
submitted a 90% exemption.
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A lengthy discussion was held on how the figure of 90% was
determined. It was the consensus of the Board that inventory
records of Wertheimer Bag Company would reflect the shipments and
upon inspection by the Tax Department the presented figure could
be substantiated.
After further discussion, Commissioner O'Shields MOVED,
SECONDED by Commissioner Dolan that the 1984-85 percentage of the
exemption for Wertheimer Bag Company will be based upon the
records presented to the Tax Office and if the Tax Administrator
feels there is a difference of opinion, this difference can be
appealed to the E & R Board. Upon vote, the MOTION CARRIED
UNANIMOUSLY.
ADJOURNMENT
Commissioner Dolan MOVED, SECONDED by Commissioner O'Neal to
adjourn the meeting.
Chairman Retchin adjourned the meeting.
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Respectfully submitted,
~if~
Lucie F. Harrell
Clerk
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