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HomeMy WebLinkAboutE&R 1994-04-18 I I I 97 ,., MINUTES OF THE NEW HANOVER COUNTY BOARD OF EQUALIZATION , REVIEW, APRIL 18, 1994 ASSEMBLY The New Hanover County Board of Equalization and Review met on Monday, April 18, 1994, at 10:10 A.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.; and Chairman Robert G. Greer. Chairman Greer called the meeting to order and stated the first order of business is to elect a chairman of the Board of Equalization & Review for the ensuing year. Motion: Commissioner Barone MOVED, SECONDED by Commissioner Mathews to re-elect Commissioner Robert G. Greer to serve as Chairman of the Board of Equalization & Review. Upon vote, the MOTION CARRIED UNANIMOUSLY. RECOGNITION OF LISTING TO BE ENTERED INTO THE MINUTES Tax Administrator, Roland Register, provided the following list of tax appeals for entry into the record: Governour's Square Apartments Mr. James D. Walker Tax Representative Eunice M. & William G. Benton Mildred M. Lentz Employee of Owner The Riggins Home Owners Association Larry W. Fussell Property Manager M. D. Newton & Company M. C. Newton Owner Margaret M. Cook Margaret M. Cook Owner Stephen P. Sheffield Stephen Sheffield Owner Glen Dale & Rhonda L. Ottaway Glen Ottaway Owner Chairman Greer inquired as to whether anyone present would like to present an appeal. The following appeal was presented. ....... '-', 1" L,ly ". (/ MINUTES OF THE NEW HANOVER COUNTY BOARD OF EQUALIZATION & REVIEW, APRIL 18, 1994 .........,. Mr. Jim Travers, President of continental Leasing, Inc., reported his appeal pertained to the taxation method used for motor vehicles in New Hanover County and stated the company's 1993 taxes have already been paid but he would like to present his concerns. Tax Administrator Register reported there is no right of appeal on commercial vehicles after July 30, 1993. Chairman Greer inquired as to whether Mr. Travers can appeal for the next year? Tax Administrator Register reported Mr. Travers can appeal on the values of next year when the bills are forwarded to him. Mr. Travers has been furnished an explanation of the pricing strategy for motor vehicles which is a uniform method with the burden of proof placed upon the taxpayer to show there is an error in the pricing strategy. Chairman Greer inquired as to whether Mr. Travers has any recourse? Tax Administrator Register reported these were annual December renewals that were payable in July; therefore, he has no recourse ~ until the next year. Mr. Travers reported continental Leasing, Inc. is a national car rental at the Airport. Unlike many companies, all vehicles purchased in New Hanover County are registered in the county. Many people in the same business specifically register cars in other states because of the North Carolina tax structure and the way vehicles are assessed. For example, Lincoln Towncars are assessed by the County in the amount of $32,000 when the bill of sale indicates that continental Leasing, Inc. paid $28,000. This is an assessment of $4,000 more than the vehicle actually cost. Continental Leasing pays over $150,000 to the Airport in fees and collects $250,000 in sales tax. In his opinion, the taxing structure used is very prohibitive to companies operating a rental car business in New Hanover County. Chairman Greer inquired as to how many counties in the state of North Carolina use this taxing structure for the value of vehicles? Tax Administrator Register reported the value is established as of January 1 each year with a uniformed guide that is used by approximately 75 out of 100 counties in North Carolina. The state Law states the value is as of January 1 prior to the registration or application for registration. A new car first introduced into North Carolina is taxed on the market value on that type of vehicle with an assessment on an average equipped vehicle. Mr. Travers' recourse on the staggered system requires that an appeal must be I I I ~9 ~ MINUTES OF THE HEW HANOVER COUNTY BOARD OF EQUALIZATION , REVIEW, APRIL 18, 1994 filed with the Assessor and taxes paid before the due date of the taxes. For example, if it is a July due date, then a written appeal must be filed with the Assessor by July 31 with taxes paid. commissioner Barone inquired as to how the remaining 25 counties assess vehicles? Tax Administrator Register reported these counties adopt pricing schedules from other companies, such as Tax Management and Associates. Chairman Greer requested the County Manager and Tax Administrator to investigate the method of assessment being used in New Hanover County to see if a more equi table method can be developed. Tax Administrator Register stated he will be glad to review the correspondence with Mr. Travers, particularly with reference to the due date on his vehicles, and if any options are available, he will bring those recommendations to the Board. Mr. Travers reported after consulting with several attorneys regarding this matter, he was informed the cost of legal action to overturn the manner in which vehicles are taxed in New Hanover County would far exceed the amount of money paid for taxes. Chairman Greer requested Mr. Travers not to hire an attorney and directed staff to check into this matter to see if a better method can be found. County Manager O'Neal reported he would be glad to work with Mr. Travers and the Tax Administrator. BOARD OF EQUALIZATION' REVIEW MEETING SCHEDULED FOR THURSDAY, MAY 19, 1994 Consensus: After discussion, it was the consensus of the Board of Equalization & Review to schedule a meeting on Thursday, May 19, 1994, at 9:00 A.M. in the Assembly Room of the New Hanover County Administration Building, 320 Chestnut street, Wilmington, North Carolina. MEETING RECESSED Chairman Greer recessed the meeting until the end of the Regular Meeting at which time the Board of Equalization & Review will be reconvened to recognize any other persons who may wish to present an appeal. ~ 100 MINUTES OF THE NEW HANOVER COUNTY BOARD OF EQUALIZATION , REVIEW, APRIL 18, 1994 MEETING RECONVENED Chairman Greer reconvened the meeting at 12: 12 P.M. and inquired as to whether anyone present would like to present a tax appeal. No appeals were presented. The Tax Administrator advised the Board that any appeal filed with the Tax Office by 5:00 P.M. on April 18, 1994, would be accepted. ADJOURNMENT Chairman Greer adjourned the meeting at 12:14 P.M. ~_~es ecc.tfullY s9bmi.tted, ( - .. ij ~YcL/?'L Lu ie F. Harrell Recording Secretary