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HomeMy WebLinkAbout1977-02-21 RM Exhibits~~ ~~ ~ RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF NEW HANOVER COUNTY, NORTH CAROLINA, OF INTENT TO CLOSE A PORTION OF MACRAE AVENUE IN VILLA VIEW OF NEW HANOVER COUNTY, NORTH CAROLINA WHEREAS, THE Chairman and Members of the Board of County Commissioners of New Hanover County are of the opinion that a portion of MacRae Avenue in Villa View of New Hanover County, North Carolina, should be closed, and the closing of same is in the public interest NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of New Hanover County, North Carolina, in regular meeting assembled on the 21st day of February 1977, as follows 1 The Board of County Commissioners intends to close a portion of MacRae Avenue in Villa View in New Hanover County as follows a That portion of MacRae Avenue between Dick Avenue and Burke Avenue for a distance of two hundred and sixty (260) feet, and the County Clerk is hereby directed to cause this resolution to be published once a week for four (4) successive weeks pursuant to G S 153-A-241 2 That the Commissioners wi]1 hear all persons interested in opposing this closing at a hearing to be held on the 4th day of April , 1977, at a:oo A. M. in the Assembly Room of the County Administration Building, 320 Chestnut Street, Wilmington, North Carolina, and the County Clerk is hereby directed to send by registered mail or certified mail a copy of this resolution to all owners of property adjoining the portions of the road as reflected by the tax records of New Hanover County, North Carolina, who did not join in the request for such closing and to post in at least two (2) places along said portion of street proposed to be closed a notice of said hearing The foregoing resolution of the Board of Commissioners of New Hanover County adopted at a meeting aforesaid /~/~ r tC! ~ l 1 Chairman of the Board of '~ County Commissioners ATTEST County C'1 erk u ~a~ LARRY J. POWELL Tax Administrator RAYMONDE BLAKE,JR Appraisal Supervisor ~,anober ,~ ~~~~ i~ MAE B. STUART Listing Supervisor JANIE B. STRAUGHN Collector of Revenue 119 NORTH FIFTH STREET ~ljlrilrigt~ll, ~ ~ ZC`t~l 762-0391 NEW H.AN~VER COt?NTY TAX CPLI~'CTTONS Collecti.~ns Thru January 31, 197? 1976 ]975 Regular Scroll Charges $ 4,887,734.29 $8,125,391.15 Di.scweries Added 1,635,979«81 1,202,064.81 $ 11,523,714.10 $9,327,455.96 T_•e s s Abatement s - 74 , 757, t t - 209 ,406.31 Total Taxes Due New Hanover Co. 11,448,956«99 9,118,049.65 Total Collected - 10,686,331.06 -8,204,255.67 outstanding Balance $ 762,625.93 $ 913,793.98 Percentage Col.l.ected 93,3% 90~ Back Taxes Real. T~'s* to T-.'~~ $ 466,470.92 $ 332,356.19 L~e~~ Abatements - 5,299.72 - 279,42 Tnta1 C~llecti~ns to Date - 152,542.06 - 74,8A?.5] Outstanding Balance $ 308,629.14 $ 25?,1.89.26 Percenta.e~e Collected 33/ 2,2.6/ Personal Prorerty Taxes $ 328,845.80 $ 343,874.95 Less Abatements - 1,248.5? - 203.05 C~llecti~ns to Date - 22,900.01 - 27,32].36 outctand.ing Balance $ 304,697.22 $ 316,350.54 Percentage Cnll.ected 6,99% 8.0% Total money prncessed through Collection Office for New Hanover County, City of Wilmington, Carolina, Beach, Kure Beach, and Wrightsville Beach to date, $16,975,695.98. This report is for the fiscal. year bPgi.nning July 1, 1976. ~ ." ~o~ ~r~ Respectfully Submitted, ~Y\J J nie B. Straughn llector of Revenue JBS!>,bc AN ORDINANCE REQUIRING ANNUAL REGISTRATION OF MOBILE HOMES AND DISPLAY OF EVIDENCE OF REGISTRATION ARTICLE I GENERAL SECTION 1.1 ~rrn~nCF The purpose of this Ordinance is to establish the requirement and procedures for the annual registration of mobile homes, house trailers, and similar vehicular equip- ment designed for use as living or business quarters and for the display of a sticker or other device thereon as evidence of such registration. The Board of Commissioners of New Hanover County hereby finds that such registration and display are needed to enforce North Carolina ad valorem property tax laws and other applicable state and local laws. SECTION 1.2 AUTHORITY AND ENACTMENT. The Board of Commissioners of New Hanover County, pursuant to the authority conferred by Chapter I53A, Article 6, Section 153A-138, of the General Statutes of North Carolina, does hereby ordain and enact into law these Articles and Sections SECTION 1.3 SHORT TITLE This Ordinance shall be known and may be cited as the "New Hanover County Mobile Home Registration Ordinance". SECTION 1 4 JURISDICTION. This Ordinance shall apply and control in all areas within New Hanover County without exception. SECTION 1.5 REGISTRATION AUTHORITY The Tax Administrator of New Hanover County is hereby designated as the Registration Officer and delegated the authority to administer this Ordinance and to promulgate necessary forms, rules, and procedures necessary for such administration Such forms, rules, and procedures shall be approved by the Board of County Commissioners in the manner for adoption of Ordinances and upon approval shall have the effect of an Ordinance and enforceable by the penalties and remedies authorized herein. SECTIOPI 1. 6 DEFINITIONS A Mobile Homes 1. For the purposes of this Ordinance, the terms "mobile home", "house trailer" or "trailer", herein- after referred to only as "mobile homes", shall mean and shall be construed to mean any vehicle or structure so designed and constructed to permit occupancy thereof as sleeping quarters or as a residence, temporary or permanent, for one or more persons; or the conduct of any business or -2- profession, occupation or trade, or similar use thereof as a selling or advertising device; and so designed that it is or may be mounted on wheels for the purpose of conveyance on the public streets, roads or highways, and shall include all such mobile homes, regardless of the fact that they are underpinned or placed on a permanent foundation This definition shall include, but not be limited to, a mobile home as defined in the New Hanover County Mobile Home Ordi- nance, and in Article 9A of Chapter 143 of the North Carolina General Statutes This definition shall not include mobile homes which are listed in the Office of the Tax Administrator of New Hanover County as real property for ad valorem tax purposes. B. Owner 1 The term "owner of a mobile home" for the purposes of this Ordinance shall mean any person who is the legal or equitable owner of a mobile home and shall include a Any person whose name is entered upon a title to a structure deemed a mobile home under the provisions of this Ordinance. b Any person whose name is entered upon a Certificate of Registration of a vehicle deemed a mobile home under the provisions of this Ordinance c. Any person who has purchased a mobile home as defined in this Ordinance under a Contract of Sale, Conditional Sales Contract, Lease-Purchase Agreement, -3- or any other arrangement whereby at law such purchaser is the equitable owner of such mobile home, even though such purchaser's name is not entered on a Title to or Certificate of Registration of such a mobile home. d. Any person who has listed or by law is entitled or required to list a mobile home as defined in this Ordinance in the Office of the Tax Administrator of New Hanover County for ad valorem property tax purposes. 2. If two (2) or more persons are deemed "owners" as defined herein of a particular mobile home, each such person shall be required to comply with the provisions of this Ordinance and shall be subject to the penalties and charges provided for failure to comply, except that if one such person complies or has complied with this Ordinance in a particular period of registration, other such persons may be excused from such compliance upon written application to and upon written notice of waiver from the Tax Administrator of New Hanover County. ARTICLE II REGISTRATION SECTION 2.1 REGISTRATION REQUIRED. All mobile homes physically located within New Hanover County for more than thirty (30) consecutive days at any time during a period of registration shall be registered during such period of registration by the owner thereof as hereinafter provided. -4- SECTION 2 2 PERIOD OF REISTRATION; TIME TO REGISTER The period of registration is from January 1 to December 31 of each year Mobile homes moved into New Hanover County during a period of registration shall be registered within thirty (30) days after such mobile home arrives in New Hanover County Mobile homes located in New Hanover County prior to the enactment of this Ordinance or prior to the current period of registration shall be regis- tered on or before January 31, 1978 Upon a change of ownership during a period of registration, the new owner shall register said mobile home within thirty (30) days of such change in ownership SECTION 2 3 REGISTRATION PROCEDURES Registration as required in this Ordinance shall consist of the completion of a registration form by the owner of the mobile home being registered and of the filing of such form in the Office of the Tax Administrator of New Hanover County. A The Registration Form required by this Ordi- nance shall be composed and printed at the direction of the Tax Administrator of New Hanover County and sufficient forms shall be available at all times at the Tax Administrator's Office Forms may be acquired in person at or by mailed request to said Office. -5- B. The Registration Form shall require as a minimum the following information from the owner of the mobile home being registered 1. Name of the owner; 2 Year, make, model and manufacturer's serial number of the mobile home being registered; 3. Address where the mobile home is located to include tax block and lot. C Completed forms may be filed by presentation in person at or by mailing to the Office of the Tax Admini- strator of New Hanover County Filing shall be deemed complete upon receipt by officials of the Office of said Tax Administrator SECTION 2 4 LISTING REQUIRED Registration as required in this Ordinance shall not relieve any person from the obligation to list any and all property for ad valorem property tax purposes as and in the manner required by the General Statutes of North Carolina and in particular Chapter 105 of said Statutes. ARTICLE III EVIDENCE OF REGISTRATION SECTION 3 1 EVIDENCE OF REGISTRATION Upon registration of a mobile home as required by this Ordinance, the Tax Administrator of New Hanover -6- County shall issue to the person who registers such mobile home a plate, sticker, or decal Such evidence of registra- tion shall be valid for one period of registration only and shall not be transferred or used as evidence of registration of any other mobile home, as evidence of registration in any subsequent period of registration, or as evidence of registra- tion by any subsequent owner of the registered mobile home SECTION 3.2 DISPLAY OF EVIDENCE OF REGISTRATION. Every person who registers a mobile home and is issued evidence of such registration shall display such evidence of registration by affixing the same upon the exterior surface of the mobile home registered by such person in the manner prescribed by instructions of the Tax Administrator of New Hanover County, which shall accompany such evidence of registration upon issuance thereof SECTION 3 3 REMOVAL OF EVIDENCE OF REGISTRATION. Upon termination of a period of registration or upon termination of the ownership of a registered mobile home by the owner who has registered such mobile home, such person shall remove the evidence of that person's registra- tion and destroy same. -7- SECTION 3 4 LOSS OF EVIDENCE OF REGISTRATION Upon loss by theft, destruction, defacing, or otherwise, of evidence of registration after issue of the same, the person to whom such evidence was issued shall report such loss in writing signed by such person to the Office of the Tax Administrator. Upon receipt of evidence satisfactory to him that any evidence of registration has been lost or destroyed, on condition that any demand for such evidence be reasonable under the circumstances, the Tax Administrator shall cause to be issued duplicate evidence of registration to person or persons who were originally issued the lost or destroyed evidence of registration. ARTICLE IV ENFORCEMENT SECTION 4 1 RESPONSIBILITY FOR ENFORCEMENT. The primary responsibility for enforcement of this Ordinance is hereby assigned to the Tax Administrator of New Hanover County, who is hereby authorized and directed to conduct such inspections in the manner permitted by the laws of North Carolina as are necessary to ascertain compliance or violation of this Ordinance. Nothing in this Section is or shall be construed to limit the authority of any other officer of New Hanover County to observe and report violations of this Ordinance during the course of conduct and within the scope of his official duties. -8- SECTION 4.2 VIOLATION AND PENALTIES. (a) Any owner of a mobile home who shall wilfully violate or wilfully fail to comply with any of the provisions of this Ordinance, or any person who shall counsel or wilfully aid or abet any violation or failure to comply or who wilfully destroys or obliterates evidence of regis- tration shall be guilty of a misdemeanor punishable by a fine not to exceed Fifty dollars ($50 00), or by imprison- ment for not more than thirty (30) days. (b) Any owner of a mobile home who shall violate or fail to comply with any of the provisions in this Ordinance or any person who shall counsel, aid, or abet any violation or failure to comply shall be subject to a civil penalty of Fifty dollars ($50.00) for each Citation received for failure to register A Citation may be issued to the owner for each violation of the Ordinance as heretofore and hereinafter provided, except that the first Citation to any owner in a period of registration upon initial discovery of such owner's failure to comply with this Ordinance shall not be issued until after the elapse of ten (10) days following the issuance of a Notice of Violation to such owner. Penalty shall be due and owing upon receipt of a Citation. All Citations and Notices provided for in this Ordinance shall be issued by an official of the Office of the Tax Administrator of New Hanover County after inspection and discovery of a -9- violation of the Ordinance. A Notice or Citation shall be deemed issued by the placing of the Notice or Citation in the mailing system or by the posting or affixing of the Notice or Citation upon the door or usual entrance to the mobile home which is in violation The Notice or Citation shall be deemed received the day following the issuance thereof. The penalty may be recovered by New Hanover County in a civil action in the nature of debt if the offender does not pay the penalty within a period of thirty (30) days after such offender has been cited for violation of this Ordinance as heretofore provided. (c) This Ordinance may be enforced by an appropriate equitable remedy issuing from a court of competent jurisdiction upon application therefor by New Hanover County. (d) This Ordinance may be enforced by any one or more of the remedies authorized by this Section. (e) Each day of continuing violation of or failure to comply with this Ordinance by any owner of a mobile home shall be a separate and distinct violation or failure to comply which is subject to any one or more of the remedies authorized by this Section. SECTION 4 3 SEVERABILITY. If any Section, provision, or part of this Ordinance shall be adjudged invalid by a court of competent jurisdiction, -10- such invalidity shall not affect the validity of the Ordinance as a whole or of any other Section, Provision, or part hereof. SECTION 4.4 EFFECTIVE DATE. This Ordinance shall become effective on /CtG- ~~ , 1977 BOARD OF COUNTY COMMISSIONERS [County Seal] Claud O'Shields, Chaii-ufan ATTEST: Alyce Brown, Clerk -11- L "~ ... - Y.~.'r;C. r MEMORANDUM February 16, 1977 To Mr Dan Eller County Manager New Hanover County Board of Commissioners From Larry J Powell Tax Administrator Subs ect Abatements and Refunds !• r+• ~_ The following taxpayers request the listing penalty be released as they certify that -they placed the listing in the mail during January, received the listing sheet late, or listed other property which they felt covered all tracts 1 James C Bouffard $ 6 83 2 Robert F Cameron 137 25 3 George T Clark, Jr 61 31 4 Jerry Cox 2 47 5 Patricia Cox 1 40 6 Wllllam Edwards 28 05 7 Marie U Evans 42 10 8 Peter Foscolo 18 09 9 Robert Foy 85 83 10 Mrs B H Funderburk 27 66 11 Robert Graham 15 58 12 Hasco Inc 185 14 13 Irving Hewlett 105 90 14 Marvin Johnson 104 06 15 Annie Johnson 8 18 16 Mrs Donald B Koonce 152 75 17 E F Loftin 6 28 18 Suzanne McKenzie 8 31 19 John Munroe 71 40 20 Wllllam Parker 2 85 21 Charles Plke 5 80 22 Professional Uniform Center 71 37 23 William Sessions 8 40 24 J D Stanford 28 47 25 Edward L Ward 190 05 26 Welkers Inc 185 67 (Refund) ($16 42 Refund) (Refund) (Refund) (Refund) (Refund) ($80 37 Refund) (Refund) (Refund ) (Refund ) (Refund) (Refund ) Request -the following taxes be released as these individuals do not reside within the City or Town limits, or the personal property is located within the County 1 Marilyn D Bellamy $ 17 23 2 Thomas Callender 6 03 3 Joseph J Cavanagh 7 62 4 Aline Clary 33 00 5 Henry Dew 23 32 6 Deborah Fuston 28 46 7 Elizabeth Guthrie 20 33 8 James Hoffman 669 67 ($1 08 1975 Refund) (1975 8 1976 Refund) .~ Mr Dan Eller New Hano ver County Board of Commissioners February 16, 1977 9 Earl Hollar $ 53 00 10 Mildred Hollar 50 80 11 Harry Jackson 54 32 12 James Johnston 15 36 13 Frances Lamb 35 12 14 Myrtle Little 15 08 15 Maurice A Mayo 78 87 16 Michael Miller 20 54 17 Robert Musselwhite 59 75 18 Melva Pearsall 17 57 19 Ricky Regnier 29 95 20 Ruth Roberts 30 20 21 Douglas Shepard 100 73 22 Henry P Singletary 21 25 23 Ellen Vaslllou 685 80 24 John Waggett 17 08 25 White's Tackle Shop 14 59 2 (1974 ) (Ref and ) (1975 & 1976 Refund (1974) Request= the following taxes be released as they are double charged 1 Kemp Alton $ 3 19 2 Caroline S Baldwin 356 20 3 Douglas Byrd 30 76 4 A B Croom 59 98 5 Canteen of Eastern Carolina 217 50 6 James F Smith 71 87 7 Oakwood Mobile Homes 127 35 8 Jacob Brehmer 3 35 9 William Canter 130 76 10 Perry Dzxon 26 95 11 James Fox 23 24 12 Mark Gray 64 22 13 Benjamin Hedgepeth 35 47 14 Ronald Helms 27 38 15 Mathilda King 18 13 16 Hrs J R Levels, Sr 37 67 l/ Rudie Malpass 32 20 18 Mary Manning 10 59 19 Patricia Marten 17 98 20 Dorian Merritt 16 98 21 Genny Murphy 40 90 22 Bernice Newton 24 01 23 Roto Wing Inc 894 05 24 Vivian Saunders 45 69 25 Cleo Sleeman 67 81 26 William L Smith 20 70 27 S V Sneeden 91 18 28 Roger Van Hooser 1 90 29 Unknown (W H Harrell) 10 81 30 Watkins Construction Co 18 62 31 Frank Watter 20 51 32 Margaret Woodbury 53 08 (1975) (1967 thru 1974) (1975 Refund $14 27) (1967 thru 197~i) (1975 & 1976 F~e~ ~iri (1975 6 1976 Refund ( 24 Refund ) (1971) (1974 ) (1974 ) (1975) (1975) (1975) (1975) (1973 8 1974) (1975) (1975) (1975 & 1976) (1975) (19'75 ) (1975) (1975) Request the following taxes be abated as taxpayers reported incorrect information Mr Dan Eller New Hanover County February 16, 1977 Board of Commissioners 1 George Bridger $ 182 57 2 Coastal Carolina Cartage, Inc 24 O1 3 Stephen Croom 9 57 4 Samuel Hill 106 67 5 Calvin Jenkins 85 6 Nell Ke11y 9 38 7 Michael Lucas 43 42 8 S Frank McNeill 624 50 9 Elmer Pate 126 39 10 Condary Prevatte 32 47 11 William Sebrelle 6 26 12 Harry D Sturdy 305 78 13 Osborne Walls 39 58 14 Woodside Logging Co 167 84 3 (Refund ) (1975) (1975) (1974 ) (1975) (Refund) (1975) Request the following taxes be released as they are clerical and appraisal. errors in additions, pricing motor vehicles, lot sizes, not applying exemptions, etc 1 Mary Armstrong $ 9 57 2 R U Bell 41 4 0 3 Bradshaw Auto Sales 53 03 4 T C Byrd 52 91 5 Diane Fraley 125 15 6 James Giersch 15 46 7 Donald Gardner 24 12 8 Greek Orthodox Community 407 41 9 Reid J Larson 2 83 10 Patricia Lovette 57 46 11 Rowena Pearce 92 40 12 Jame s Plttrnan 34 5 0 13 Kenneth Todd 84 14 Unknown (N H County) 214 24 15 Wilmington Beach Inv Co 3 45 16 David Woodruff 1 75 17 Wrightsboro Private School 14 62 (1975) (Refund) (1973) (1975 8 1976) (1975 ) (1975) If the Board approves the above releases, we will need a transfer from~n Contingencies Account in the amount of $1,355 47 to 11-450-60 ~ I further under. stand the Board desires to refund Mr Willie Shaw for the taxes paid in the name of Joseph Walker In the total amount of $420 71 If this is the Board's desire, we also will need a transfer to pay this refund With the refunds listed in this memo and the refund for Mr Shaw, a total transfer of $1,776 18 is needed to 11-450-60 Request this item be placed on the agenda for the County Commissioners' meeting of February 21, 1977 LJP/pbc Copy Ms Alyce Brown Mr James C Fox ~ MEMORANDUM February 16, 1917 To Mr Dan EZ.ler County Manager New Hanover County Board of Commissioners From Larry J Powell Tax Administrato y ^~' b Sub]ect Property tax commission Hearings for November and December At the sitting of the referenced Property Tax Commission, the following decisions were rendered 1 In the matter of The appeal of Mr Sidney Abrams from the valuation of his propert:y at Carolina Beach by the New Hanover County Board of Equalization and Review for 1975, a revaluation year Ordered that the New Hanover County taxing officials reduce the valuation of the subject property from $102,990 to $93,440 2 In the matter of The appeal of Join M and Mary L Wooten from the valuation of their property at 3531 Wilshire Boulevard In Wilmington by the New Hanover County Board of Equalization and Review for 1975, a reva:]-- uation year Ordered that the valuation o:[- the subject property by New Hanover County is hereby sustained It is further ordered that the County officials review the appraisal of the subject property and the other properties in the area to determine whether there are differences between the properties to justify the retention of the 5% plus factor If such differences can not be demonstrated, the factor should be removed for 197/ 3 In the matter of The appeal of Messrs Walter W Sigman and James E Sneeden, Jr from the valuation of certain of their property In Wilmington by the New Hanover County Board of Equalization and Review for 1975, a revaluation year Ordered that the New Hanover County taxing officials reduce the valuation of the subject property from $312,000 to $124,800 4 In the matter of The appeal of Mr J M Rogers from the valuation of his property at 4715 Oleander Drive by the New Hanover County Board of Equalization and Review for 1975, a revaluation year Ordered that the valuation of the subject property by New Hanover County is hereby sustained 5 In the matter of The appeal of Mr James E Roesch from the valuation of his property located on Whiskey Creek by the New Hanover Coun-ty Board of Equalization and Review for 1975, a revaluation year Ordered that the valuation of the subject properties by New Hanover County is hereby sustained Mr Dan Eller New Hanover County Board of Commissioners February 16, 1977 Page 2 I need the Board`s approval to issue refund checks for 1975 and 1976 to Mr Sidney Abrams in the amount of $249 24 and to Messrs Walter M Sigman and James E Sneeden, Jr in the amount of $2,377 44 Funds for these refunds need to be transferred from Contingency Account to 11-450-60, Tax Payment and Refund Account Request this item be placed on the agenda of the County Commissioners' meeting of February 21, 1977 LJP/pbc Copy Ms Alyce Brown Mr James C Fox ~ ~~ ~: ~, ~ ,