E&R 1993-06-21
96
MINUTES OF CONTINUED MEETING OF THE 1993 BOARD
OF EQUALIZATION AND REVIEW, JUNE 21, 1993
ASSEMBLY
The New Hanover County 1993 Board of Equalization & Review met
in Regular Session on Monday, June 21, 1993, at 12:32 P.M. in the
Assembly Room of the New Hanover County Courthouse, 24 North Third
Street, Wilmington, North Carolina.
Members present were: Commissioners Sandra Barone; William A.
Caster; William E. sisson, Jr.; E. L. Mathews, Jr.; Chairman Robert
G. Greer; County Manager, Allen O'Neal; County Attorney, Wanda M.
Copley; and Clerk to the Board, Lucie F. Harrell.
Chairman Greer called the meeting to order.
TAX APPEAL - ALEXANDER M. HALL, PARCEL R07100-003-01S-003, 4702
SOUTH COLLEGE ROAD (HERITAGE BAPTIST CHURCH PROPERTY)
Tax Administrator, Roland Register, reported the appellant,
Alex Hall, has been able to reach the former pastor of Heritage
Baptist Church, Reverend McKeithan, who is present and would like
testify as to the use of the church property.
Reverend McKeithan testified that Heritage Baptist Church used
the additional property for church outings and bivouac maneuvers
for the Royal Rangers, a Christian version of the Boy Scouts of
America, and other youth groups. The Church purchased the property
for construction of an additional building and parking area;
however, the u.s. Corps of Engineers, declared the property as
wetlands, therefore, the land was used for christian youth groups.
Appellant, Alex Hall, reported the use of the property as
stated by Reverend McKeithan does qualify the property for an
exemption according State law.
Tax Administrator, Roland Register, reported since Reverend
McKeithan has testified that the property was used for religious
purposes, which by law does qualify the property for an exemption,
he would recommend dropping the discovery of the property purchased
by Sarabob Corporation from Heritage Baptist Church.
Motion: Commissioner Sisson MOVED, SECONDED by Vice-Chairman
Mathews to drop the discovery of the property purchased by Sarabob
Corporation from Heritage Baptist Church based upon the evidence
presented by Reverend McKeithan. Upon vote, the MOTION CARRIED
UNANIMOUSLY.
ADJOURNMENT
Chairman Greer adjourned the meeting at 12:13 P.M.
(~p~~ submitted,
~e F. H~
Clerk to the Board