HomeMy WebLinkAboutE&R 1994-04-18
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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.
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MINUTES OF THE NEW HANOVER COUNTY BOARD OF
EQUALIZATION & REVIEW, APRIL 18, 1994
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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
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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.
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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.
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Lu ie F. Harrell
Recording Secretary