1966-06-06 Regular Meeting~~~
Board of Eaualization and Review
May 16, 2966 11:30 A. M. ~
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A'SSEMBLY - RECONVENTION
Pursuant to the recessed meeting of the Board of Equalization and Review;
it was reconvened with Lh~ following membersp~esent: Chairman, Dr. Joseph W. Hooper
and Messrs. L. O. Bowden, P. H. Braak, and J. M. Hall, Jr., County Attorney L. Bradford
Tillery.. Mr. M. H. Vaughan was out of the States and could not attend the meeting.
The Chairman was cailed out of the meeting and turned it over to Mr. J. M. Hall, Jr.
REPORT -
The Tax Supervisor reported that two property owners were present and would
like to present their reasons for lowering their assessments in person.
1- Mr. Hyton '~t~. Babson, Lot 716, South Oleander, Wilmington, N. C., explaincd to
the Board that he had looked at the prices of lots in the same neighborhood and felt
that his was entirely out of line, based on the valuations of nearby property. The
Board explained the legal requirements for a uniform assessment basis. The octennial
revaluation system was exp2ain¢d and he was advised that the County was in the midst of
this program at present and he would receive a new appraisal based on current values
beginning January 1, 1967.
2- Mr. N. W. Mintz, Pt. Lot $, B1 286, lOth and Fanning Sts. City, was not entirely
satisfied with the conclusions of the Board at their meeting on May 2nd, at which time
they were unable to find any ,justification for a change in the valuation of his property
as defined in the General Statutes. Mr. Hall advised him that he would make a personal
inspection of the property and report at the next meeting of the Board on June 6th, 1966.
No chanqes recommended for the folloainq: "
3- Wachovia Bank d Trust Co., Pt. Lot 2, B1 165, at 110 Princess St.
4- 63 St. Equities Co., Inc. Pt. Lot 4, B1 177, :Wilmington, N. C. ,
5- Ntrs. C. C. Brown, Lot 8, B1 217, Carolina Bcach, N. C. ~~
b- Joe H. Levinson, Lot 7, B1 27, Carolina Beach, N. C.
7- John R. Aman, Lot 3, B1 2(}, Carolina Beach, N. C.
The followino chanaes were recommended:
8- Mrs. C. David Jones, Pt. Lots 1 and 2, B1 114, Wilmington, N. C. I
A 20~ functional depreciation due to obsolescense. ~
9- G. H. Peterson, Lot 125 x 85, B1 22, 'Wiimington, N. C.
Drop corner influence.
10- The Atlantic Refining Company, Pt. Lot 1 and 2, Bi 3!}, Wilmington, N. C.
A 10% functional depreciation recommended. ~
11- James G. Henderson, Sr., Lots 8 and 9, Coliege Park, located at 4314 Randall Dr.
The plus factor reduced by 5%.
RECESS - I
The Acting Chairman then declared a re &ss until June 6, 1966 at 11:30 A. M.
or at the call of the Chair:mai~ if the Board needs~reconvene before that time. I
W. G. Houck, Tax Supervisor '
Wilmington, N. C. June ~,,1966 ~ i
B:OO a. M.
ASSEMBLY -
The New Hanover County Bo ard of Commissioners held their regular semimonthly
me¢ting on the above date at 8:00 A. M. in the Commissioners Room in the County Court
House with the foliowing members in attendace: Chairman, Dr. Jos. W. Hooper, Commis-
sioners, Peter H. Braak, Laurence O. Bowden, J. M. Hall, Jr. and M. H. Vaughan;
County Att orney L. Bradford Tillery. County Auditor T. D. Love was out of the city
attending a meeting in Washington, D. C.
INVOCATION -
The Chairman called the meeting to order and askcd Reverend J.K. Bostick,
Psstor of the Wesley Memorial Methodist Church to give the invocation,
COMPLAINT
James R. Po/illiams of 6765 Wrightsville Avenue complained to the Board that
the Health Department had removed a culvert under Allen's Lane in cleaning out a ditch
crossing it. He requests that it be replaced because it biocks one access to his home.
The Execvtive Secretary reported that he had gone with Mr. Cranford of tht Health De-
partment to look at this situation and found that the old pipe whic~ had betn taken out
was rotten and broken so that it could not be reused satisfactorily. It is true that
one entrance to his home is cut_off but he still has a good road to his home. He was
told that if he purchased the pip~, the County ditching crew vould put it in for him.
The originai pipe was put in by the County forces years ago and the pipe was donated by
the State Highway Department before they became so strict in their administration of
highway affairs. The referred the matier back to thc Health Department to deLermine
the cost of ~making this repair.
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Minutes_ of the Meeting June 6, 1966 Continued_ _
- ' REAPPOINTMENT - COMMUNITY PIANNING - -
The Chairman read a letter from the City Manager.reminding the Board that
.the terms of the County reappointments to the Community Planning and Development Com-
mission who serve wlthin the oae mile area of the City limits had expired on November
llth, 1965. Ati that time, Messrs. John R. Oxenfeld and Dr. H. M. Pickard were appointed
, to serve the one expired terms of Messrs. Hugh MacRae II and Richard A. Shew, who were
excluded from serving because they were annexed into the City. Upon motion of Mr.
Vaughan, seconded by Mr. Braak, the Board unanimously reappointed Mr. Oxenfe2d and Dr.
Pickard to full 3 ycar terms, beginning November 11, 1965. The Executive Secretary was
directed to notify them of their reappointment.
SENCBA - CLIPPING SERVICE
Mr. W. C. Mitchum, Ezeeutive Director of the Southesstern North Carolina.Beach
Association, reported that he was well pleased with the response received as a result
of the ciipping servica which the Commissioners authorized some time ago. It is his
opinion that sufficient experience so far does not reflect the trve picture and suggested
that they continue the. service for another 60 days. He exhibited results of the service
from the different parts of the country.
PIEDMONT AIRLINES CANTRACT
Mr. Vaughan had requested that the Board consider signing the operation con-
tract with Piedmont Airlines covering a period of 10 years with provision for renegotia-
tion of landing fees every three ycars for the first six yeans and expire at the end of
the contract. lt was found, however, that the contract hafl been sent to the Piedmont
Airline officials and has not been returned. The Executive Secrttary was instructed to
put this item on the Agenda for the next meeting.
BLEUTHENTHAL FIELD
Mr. Vaughan, Chairman of the Airport Committee, reported that his Committee
had met with officiels of Piedmont Airlines to discuss the expansion of thetr quarters
I at New Aanover County Airport wlth a view to increasing their rent sufficiently to pay
off the cost of the improvement in a.10 ytar period. Thc Piedmont officiais were.not
, agreeable to thi~ pr.oposal. He stat~d that the Committee recommends that the arcfiitects,
Oxenfeld and Newkirlt, be authorized to proceed with drawings and specifications for the
expansion of the facilities and advertise for bids in order to determine the cost of.the
proposed expansion. He advised that the architects' fees would amount to l0~ of the
contract cost. After a brief discussion, Mr. Vaughan offered a motion that the archi-
tects be authorized to proceed with the design and drawings of the proposed improvement
So that the cost might be estimated and that $300 be appropriated from the Airport Capital
! Outlay to cover the architects~ fces between now and the end of the fiscal year,. It
! was seconded by Mr. Braak and unanimously passed.
ROAD PETITION - r ~
A petition was rcceived from the property owners living on Bluebird Lanc~re-
I qu~sting that it be added to the State Maintained 5econdary Road SysLem. Upon,motion
of Mr. Bowden, seconded by Mr, Braak, the Board unanimously approved the request and
instrucied it be sent to tht State Highway Commission for its consideration. , ,,
I BEER PERMITS -
, Upon motion of Mr. Braak, seconded by Mr. Bowden, the Board reviewed.the fol-
lowing applications for Beer Permits and unanimousiy approved them for consideration and
!i investigation by the Sheriff's Department:
I Louise Low~ Howard T/A The Galley Wrightsville Beach, N. C. .
I Winn-Dixie Raleigh,Inc. T/A Winn-Dixie Stoee Wilmington, N. C.
'~ # 813 ' -
Gladys Davis Brooks T/A Fisherman~s Steel Board Walk, Carolina Beach, N. C.
MODERNIZED RECORD SYSTEM
Mr. Sam W. Johnson, Chairman of the Committee appointed to study modernizing
the mechanics of handling tax listing and tax collections, reported that his Committee
had not been able to meet and come up with an estimated cost as requtsted by the Board on
May 2nd. He requested that his report be deferred until the next meeting on Jnne 20th.
By common consent, the Board unanimously agreed. . ,
EMPLOYEES RETIREMENT - ~ ~_
Mr. Meares Harriss, Jr., Agent of Record for making the study and recommendations
for pianned specifications-for an employee retirement system, presented planned specifica-
tions recommending that retirement annuity be provided for each employee coverefl by Social
Security equal to 50 % of his annual earnings computed on the final 5 year average. After
a thorough discussion of the plans, Mr. Vaughan offered a motion that it is the intention
of the Board to set up a retirement plan providing S0~ of salary, including Soeial Security,
for retiring employees and that provisions for such will be made in the 1966-1967 Budget.
It was seconded by Mr. $owden, and unanimously passed. •
Mr. Bor~den then offered a motion that Mr. Meares Harriss, Jr. be authorized to
draw up planned specifications for a retirement plan for County employecs for advertising
and bidding on the retirement plan. It Was seconded by Mr. Hall and unanimously adopted.
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ELECTRICAL INSPECTOR -
Messrs. Alan B: Blakc, Jr. and Carl Yi. Hodges, representing the local electrical
contractors, came before the Board for a further discussion of the present electrical
fees charged by th~ Inspector. They stated that the volume of fees now being collected
by the Electrical Inspector docs not meet the average ,journeyman electricians~ income and
suggested that a Committee be appointed to study the present Electrical Ordinance and
bring in a recommendation. After some discussion, Mr. Hall moved that a Committee be
appointed by the Chairman to study the Electrical Ordinance which fixes the electrical
fees and make recommendations for improving the dlectrical inspection service to the citi2ens
of New Hanover County. It was seconded by Mr. Vaughan and unanimously passed. The Chair~nan
continued-
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tl'~~ •_.r...
Minutes of
ELECTRIGAL
requesting
County and
standpoint
the Meeting Jun~ 6, 1966 Continued -
INSPECTOR - continued
appointed Messrs. Bowden, Blake, Hall and Hodges to
that they consider the matter of consolidating the
City after the County Attorney has investigated the
serve on this Committee,
electrical service for th.
possibility from a legal
REPORT - RECREATION STUDY COMMITTEE
Mr. T. L. Meier, Jr., Chairman of the Recreation Advisory Committee, re-
ported that they had surveyed the present recreational facilities and found only piece-
meal recreation facilities at various parts in the County. He reported that they are
presently investigating the use of a parcel of land in Cape Fear Township which has been
offered for a baseball diamond. He made it clear that the Iand was not for sale and
was offered the County for use only. The heaviest requests have come from the Winter
Park area for additional baseballdiamnnds and tennis courts. He suggested the possibi•,
lity of consolidating the County recreational effort with the City Recreation Depart-
ment. The two most pressing needs at the present time seems to.be around water safety~
and he recommended the two following possibilities: 1- Duplicate the printing of
the Water Safety pamphlets which were distributed last year and seem to be used to
educaLe the out of town visitors not familiar with dangers of the coastal wa4~ers in an
effort to point out the caution they should exercise. He recommended ihe (1) immediat~e
printing of 20,000 pamphlets which would cost $100, (2) consider roping off swimminc'
areas at the beaches as there seems to be an increased turbulence of currents and it ~
is felt that anyone caught in a strong current might be less apt.to panic if they had
ropes snpported by floats nearby for them to rcach. As a pilot area to test the effi-I
citncy of the rope idea, he suggested one at Station I at Wrightsville Beach. In ~
the discussion of this matter, it was brought out that this actually should be a pro-
,ject for the town itself and also that Carolina and Kure Beachcs might resent not havincl
one. The rope for such„~.n~TQ~ect can be purchased for 2~ per foot and the floats for I
35~ each. ~ By common.~":.. ~.h Board finaily concluded to give each of thc incorporated
towns an opportunity to initiate their own roped off safety pro~ject after which Mr. ,
Vaughan moved that $100 be appropriated out of the Advertising and Industrial Develop-'
ment Fund to cover the cost of printing 20,000 water safety pamphlets by th~ Recreatior
Advisory Committee. It was seconded by Mr. Hall and unanimously adopted.
Mr. Hall then offered a suggestion that the Recreational Advisory Committee.
look into the feasibility of thc purchase of p2ots of land spotted about the County
for the purpose of recreation facilities in the different sections. He had in mind
approximately 10 acres for each site.
SCHOOL PAVING -
Dr. Hooper reminded the Board that now that school had tnded for the year,
hc thought it might be well to remind the City Council of the agrecment to pave around
certain shcools during the vacation period and offered the following Resolution:
That the City of hAilmfngton be requested to prepare the necessary plans and specifi- j
cations and advertise for bids on paving contracts rclative to F.hase I of the schedule '
as prepared by Dr. Wagoner, which includes Williston, Mary W. Howe and D. C. Virgo '
schools, and that the City be advised that the County of New Hanover vould, sub~ect
tot,,Jle approval of thc City, like to have the Alderman Schooi paving pro~ject lncluded
in the initial pro~ject and as a part of the initial plans, specifications and adver-
tising as recommended by Dr. Wagoner. It raas scconded by Mr. Hall and unanir~cusly ,
adopted. The Chairman instructed the Executive Secretary to deliver a copy of this
Resolution, addressed to the Mayor, with a copy to the City Manager, in person this
afternoon. ~
INUDSTRIAL POTENTIAL - NORTHEAST CAPE FEAR RIVER I
Messrs. Edward B. Rice of the Water Resourccs Department and George L. Bain"
of the U. S. Geologfcal Survey Department appeared before the Board and outlined their
ideas concerning industrial potential along.the Northeast Cape Fear Riv er. Their .
intensive investigation inditates that the valve of the ground water survey now in pro-
gress could be greatiy cnhanced if a supple-nentai program could be developed for sur-"
face watcr.resources of the County, including quantity and quality,as they are inter-
related. They suggested three plans in their proposal, the cost of which would be
shared equally by New Hanover County and the U. S. Geologicai Survey. Plan A ts 4
years at a total cost oP $24,000 each year for the first two years and $12,000 each I
year for the second two years. Plan B covers a total of 6 years at a cost of $12,000 '
per year. Both Plans A and B include a highly desirable option for a continuation
phase for a total expenditure each year of $6,000. Plan C is for 4 years at a totai
cost of $8,000 per year and continuation at $~,000 per year. These recommendations I
grew out of a desire to see that the water resources of New Hanover County are properiy ',
assessed. They r~ported quite a fe~r inquirits from industries and that Mr. Hugh W. ,
Branch, Executive Director of the Committee of 100, had asked for this study as a I
companfon study to the Cape Fear River Pro,ject. If either of the plans are approved,
an engineer would be staffed here to makt the study and collect the data which reqnires~
a long period of time to evaluate the effects of tides and thc Iaarger users of water.
Mr. Hall suggested that he would consu2t with Mr. Branch to see which plan would be
more effective in the program of enticing .iddustry to locate herc and report back to I
the Board at the meeting on June 20th.
Mr. Bowden left the meeting at this point.to catch a plane.
COMPLAINT - M. P.'s
Mr. Joseph E. Johnson, Jailor, reported to the Board that recently he and
his wife had cleaned a baby piay pen end put it in the backyard of the Court House to ,
dry. When they xent to gct it, it was missing. Mrs. Johnson went,to th~ M.P, Station I
Office and askcd the boys if they knew anything about it and each of them in turn denied
having seen it. Mr. Johnson later conferred wfth the Sergeant in charge of the local ~,
office who returned it to them and stated that one of the boys had picked it up and
carried it home thinking that it had been discarded. Mr. Johnson further stated that I
other things had been missed from time to time and the circumstances surrounding it 0
seemed to point to some member of the M. P. squad having taken them. He pointed out
continued -
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_ Minutes of the Meetin~ June 6_, 1966 cont_inued= ~
~ COMPLAINT - M. P's F continued );
that in the past the Police Department wanted the M. P. Station near them as
they worked together more closely but up untii they moved to their present quarters,
' there was no room in the old Police Station for the M. P. sqnad.
OGDEN FIRE DISTRICT
~ A requcst was received from the Ogden Voluntcer Fire Department for changing
their district lines and sct up new boundaries. There saas no cover letter explaining
whether or not this proposed change had been approved by the Fire Inspection Committee
of the County Rurai Firemen's Association. The Executive Secretary was instructed to in-
vestigate .to see what the present situation is and determine the old boundaries as com-
pared to the ne~rly proposed district lines.
PROGRE55 REPORT - REVALUATION PROGRAM
A report was receivcd from the Southern Appraisal Company as of May'31, 1966
covering .the actual work'completed in the revaluation program for the County. A re-
view of .th8 itema completed indicated that the program is approximately 503~ finished.
CIVIL DISTRICT MEETING
The Chairman informed the Board that there wiil be a District Meeting a2' the
Civii Defense Agency held in Goldsboro on Mnnday, June 13th and urged any member of the
Board who could to attend. The local Civil Defense Dtrector will leave at 7:00 A. M.
on tta:tdate and be glad to have anyone that can go to ride with him. ~
HOSPITAL AGREEMENT -
The Execntive Secretary reported that following instructions of the Boa,rd, he
had writttn Wake County Commissioners,for information on how they had set up their agrce-
ment between the County and the Hospital Board of Trustees. He presented the Wake County
agreement and, by common consent, the Board authorized Mr. Uaughan to study it and bring
' back recommendations.
COUNTY-WIDE POLICE DEPARTNIENT
1'he Executive Secretary reported that he had received information from the insti-
tute of Government relative to the County-wide police system as requestcd by the Board.
By common consent, the Board authori2ed Mr. Vaughan to take this information and study it.
CONiPLAINT - SPEED
The Executivc Secretary reported that he had received an answer to the corres-
pondence relative to the complaint made by Mr. C. E. Benoy about speeding boats. The
Wild Life Resource~ Commission sent an application for the placcment of lotal boating
rcgulation markers but stated that they could not initiate the regulations but it is the
responsibility of the local go~ernmenfal unit to propose whatever controls they feel are
neccssary in the public interest. The U. S. Coast Guard sent the Pequest to the Fifth
Coast Guard District for appropriate action but so far no word has been received from
that end of the line. By common consent, the Board instructed the Executive Secretary
to follow up this lead and to notify Mr. Benoy of ovr action.
BUDGET PRESENTATION - ~
The County Auditor was out of town but had instructed the Executive Secretary
to report that he would be in position to prtsent the 1966-1967 fiscal budget to the
Board at their regular meeting on June 20th. Mr. Vaughan then moved that the Auditor
be requested to furnish a copy of the Budget to the Board as soon as possible and that
, sufficient copies bematiefor the news media. It was seconded by Mr. Hall and unanimously
passtd.
ECONOMIC DEVELOPMENT PROGRAM -
The Executive 'Secretary reported that he had notified the officials of the
Economic Development Administration that New Hanover County desired to be made eligible
~ to participate in the program authorized by the Public Works and Economic Development
Act of 1965 as instructed by the Board. He received an answer, a suggested outline ,
contained in a pamphlet entitled "Guide for Overall Economic Development Programs".
They requested that it would be well to cover quickly Items I, II, and III in as much
detail as possible and give some indication as to how the County intends to carry out
Items IV, V, and VI in a continuing development program. In the discussion which
followed, it developed that a news release of even date indicated tkrat one area no longer
, classifies under the statutory criteria. The Board instructed the Executive Secretary
I to notify the Town of Carolina $each officials of this development. ,
I -
PRIMARY ELECTION BILLS - '
The County Auditor presented, through the Executive Secretary, the invoice and
I bills received for expenses covering May 28th Primary expenses of the Election Board.
After a thorough discussion, Mr. Hall offered a motion that all the election bills for
' merchandise supported by invoices be approved for payment. It was seconded by Mr. Vaughan
and unanimously adopted. The bills not supported by invoices were then discussed and
~ after a full discussion, Mr. Vaughan moved that Mr. Pridgen be advised that the bills
for the electrical services, the signs, and personai services are incompatible with the
~i, Boardis thinking and ask him to come to the meeting on June 20th, 1966. It was seconded
! by Mr. Hall and unanimously carried.
~ CONSOLIDATED PLANNING AND ZONING -
Mr. Vaughan reported that the Joint Study Committee appointed by the County
Commissioners and the City Council had met this week to discuss consolidating the City
, Planning and Zoning Commission with a Planning and Zoning Board of the County and ali
mutually agreed to recommend consolidation of the two boards. The Attorneys agreed
~~ that before a true consolidation could be affected, proper legislation would be necessary,
~ however, they recommend that the t~ro boards could cooperate between now and that time
I and coordinate their activities until the enabling legislation is put through. He re-
ported that both of the existing Planning and Zoning Boards are in the process of sub-
mitting their Budgets and it is the opinion of this Committee that it should be charged
' on a$0-50 basis. At the present t.ime, it is necessary that the prospective Planners be
contacted and operate until the legai requirements are met. After a thorough discussion,
Mr. Vaughan offered a motion that the County Planning Board be authorized to proceed with
continued-
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Minutes of the Meeting June 6, 1966 Continued
CONSOLIDATED PLANNING AND ZONING - (continued) '
interviewing and hiring a Planner to work with the City Planner on the basis
of the present Budget appropriations as far as salary is concerned. It was seconded
by Mr. Hall and unanimously adopted. .
ELECTION OFFICIALS SUIT -
The County Attorney reported to the Board that Mr. H. G. Grohman, a citizen
seeking to be placed on the election ballot as an Indep¢ndent for County Commissioner
in the fall elections, has sued the Election Board. General Statute 153-9 (48) pro-
vides that County Commissioners may appropriate funds for the defense of Election
Officials for actions brought against them in the discharge of thcir officiai duties
pertaining to administration of election laws. He estimated that the cost of such
action would amount to $300. Upon motion of Mr. Hali, seconded by Mr. Braak, the
Board appropriated $300.00 from Unanticipated Earned Interest to pay for an Attorney
to Independent - the Board of Elections. When the ballot was taken, Mr. Usughan
voted "NO".
~I INDUSTRIAL PLANT SITE -
Complying with the requcsL of Mr. Henry M. VonOesen, a Consuiting Engineer,
at their meeting on May 2nd, the Board secured an appraisat of the fair msrket value
i on Tract ~`1 of a map covering County land in area of 16 acres with a fair market value
of $1800.00 per acre and Tract II, covering an area of 15.8 acres, a fair market value
of $1600.00 per acre. A more thorough investigation of the property in Tract I above
disclosed that part of it included land on which the Federal government hcld a recapturi
clause and, therefore, a fee simple title could not be given on it unless it was clearee
with the Federal government. Today, the officials of the prospective purchaser of the
land came in with a revised map covering a much larger frontage on North 23rd Street.
It was the consensus of the Board that the fair ~aarket value of this new area of land
would not be the same as quoted above and upon motion of Mr. Hall, seconded by Mr.
Braak, the Board unanimously authorized the same appraisor to make a study of the new
proposed sites wh3ch include 450' frontage on North 23rd Street and is 6.'] acres.
Tract II contains 1}.5 acres set aside for future expansion and is ad,jacent to Tract #1,
with Tract III containing 3.5 acres contemplated as a still later expansion necessity
for parking area. The real estate appraisor, Mr. W. M. Hewlett, reported that in his
opinion Tract # 1 above has a fair market value of $2500.00 per acre and Traci ~iII,
$2,000.00 per acre. The officials of the firm contempiating the purchase of the land
stated that they mnch prefer to have the property which was originally outlined in thc
map and that they vould consider buying the front part of Tract #1 at a price of
$2500.00 per acre provided the Board would attempt to get the Federal government to
release the recapture claim on that portion which it covers and ad,just the price of
the total to $1800.00 per acre as originally agreed but it could be reflected in the
purchase of acreage which they would option over a period of 3 to 5 years. After a
thorough discussion of the general terms agreed on, Mr. Hall moved that the Board
approve the sale of the land as shown in this second map at $2500 per acre for the
first tract, $2250 on the second tract and $2000.per acre on the 3rd tract, on the basi:
of an agreement as outlined above. It was seconded by Mr. Braak and when the ballot
was taken, Mr. Vaughan abstained from voting but the Chairman declared the motion
adopted by a ma,jority vote of the Board,
APPROPRIATIONS
The Executive Secretary reported for the Auditor that the Commissioners~
Stationery and Supply Account was exhausted and he recommended that $200.00 be appro-
priated from Unanticipated Earned Interest to Commissioners-Stationery and Supplies
to finish out the fiscal year. The Tax Supervisor reported that the extra funds used
in making up the assessment books for the coming year through extra help was also
exhausted and would require approximately $2100 to finish the ~job. He recommended
that $1,000 be transf.erred from Tax Listing-Stationery 8~upplies and that $1,100 be
appropriated from Unanticipated Earned Interst to Tax Listing-Salaries. Upon motion
of Mr. Hall, seconded by Mr. Braak, the Board unanimously approved the appropriations
above.
TAX RELEASE -
The Executive Secretary reminded the Board that approximately a year ago, the
Tax Collector requested a release of taxes in the amount of $9q.q1} owed on property
purchased by the U. S. Government in the Fort Fisher Buffer 2one. At that time, the
County Attorney had recommended that it ~just be left on the books since it can not be
coliected from the Federal government. The Tax Collector has since conferred with
the County Attorney who now recommends that the tax be released. Upon motion of Mr.
Hall, seconded by Dr. Hooper, the Board unanimously voted to cancel th e tax on those
properties covered and owned by the Federal government.
ABATEMENT - PENALTIES AND INTEREST
The Tax Supervisor reported that the Tax Collector had sent the following I
taxpayers to him for consideration in abatin the penaities and interest accrued
against property they now owned but whictY`'/Pars~essed against the former owners:
Presant owner Former Owner Amount '
Mrs. Alma B. Futch Frances P. Jernigan $17.91
Mrs. Herbert Canady Jerry Goodwin 5;90
Mrs. A. G. Harrell C. Fred Cameron 12.07
Mr. Earle W. Hobbs E. A. Brinkley 11.6t}
Berline Nixon McNair Lillian Davis 6.09
Edwin B. Smith Gene F. Smith 1.78
Tenney Engineering Co. # 669.49
# This firm has requested that they be relzeved of the 10% penalty as they were under
the impression that their Wilmington office had requested the extension of time for
listing but during the period they were involved in negotiation for the sale of the ~
facility and they are unable to locate a written record of their request. They respect-',
fully ask consideration in waiving the penalty. I
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Minutes of the Meeting June 6, 1966 Continued- ___ ....
~ ABATEMENT - PENALTIES AND Itvtr,~cnST ~
The Tax Supervisor has consulted with the Attorney who advises that it is
legal for the Commissioners to make adjustments in tax matters and, therefore, he recom-
' mends that in keeping with past policy these taxpayers be relieved of the penalties and
I interest. Mr. Hall offered a motion that the recommendation of the Tax Supervisor be
~ approved. It was seconded by Mr. Braak and when the ballot was taken, Messrs. Braak
and Hall voted for the motion and Messrs. Hooper and Uavghan voted against the motion.
'I The Chairman declared it failed and instructed the Executive Secretary to bring it up at
the next meeting.
REPORTS -
The following reports were reviewed by the Board and ordered fi~led for future
information:
1- Grand Jury Report for the month of May.
2- U.S.O. Club Report for April.
3- Wilmington Public Library Report for N~y.
ADJOURNMENT - ~
Upon motion of Mr. Vaughan, seconded by Mr. Hall, the Board voted to ad,journ
the meeting.
Board of Eaualization 8 Review
June 6, 1966 11:30 A. M.
RECONVENTION -
Pursuant to the recessed meet
on May 16th, the Chairman reconvened the
Dr. Jos. W. Hooper, Jr., Peter H. Braak,
Bowden was called away from the meeting.
sent for the meeting, as well as Raymond
APPROVAL OF THE MINUTES -
:' The minutes of the meeting of
of Mr. Braak, secondcd by Mr. Hall.
ing of the Board of Equalization and Review
Board with the following members present:
J. M. Hall, Jr. and M. H. Vaughan. Mr.
County Attorney L. Bradford Tillery was pre-
E. Blakc. Jr.,the.Assessing Officer.
May 16th were approved as written, upon motion
SPECIAL INVESTIGATION -
Mr. J. M. Hall, Jr. rcportcd that he had made a pcrsonal investigation to look
at the property of Mr. N. ~kH. Mintz on the corner of lOth and Fanning Streets, described
as being part of Lot 5 in Block 286. In his opinion, he could find no valid reason for
changing the valuation this year and recommended that the report of the Tax Supervisor
be sustained and no changes made. This recommendation was approved by unanimous concensus
of the Board.,
No changes recommended for the following:
Henry ~. Harbers, Part of Lot
~~ n n n n
" " " Part of Lot
n ri u n n n
Heirs of Rosa Harbers Wessell
u n n n
in Block
n
in Block
n
Part of
Part of
338
n
272
n
Lot
Lot
at
at
at
at
s 2
1,
1208 N. 7th St.
1210 N. 7th St.
1106 Woods Alley
110t{ Woods Allty
8 4, Block 338
slock 326
The following change was recommended:
Leslie N. Boney, Jr. Part of Lot 60, Tracts 1 and 2 at 2615 Parmele Drive
After the Tax Supervisor and Assessor had made a personal inspection of the house, they
found some evidence which indicated ,justification for a 5% basic depreciation for cracks
in the wall which were not evident at the originai inspection. Mr. Boney appeared be-
fore the Board and explained that the original valuation was arrived at before the house
was actually complete in 1964 and asked that some consideration be given to the valuation
at this time. He pointed out that because of the imcompleteness of the definite appraisal
for the 1965 tax year, he had incurred a 2~% penalty on taxes which he did not feel were
~,justified under the circumstances. It was the feeling of the Board that since the com-
plainant had had the use of the money during that period and probably realized more than
2~%, they did not feel inclined to justify the waiving of the interest but upon motion of
jMr. Hall, seconded by Mr. Vaughan, the Board agr~ed to approve the 5% basic depreciation
against the valuation.
ADJOURNMENT -
There being no further business, the Board unanimously ad~journed, upon motion
lof Mr. Hall, seconded by Mr. Braak. '
~
W. G. Houck, Tax Supervisor
I