1960-03-14 Special Meeting«
Wilmington, N. C. Narch 14, 1960
Special Called Neeting Commissions Room, Court House 9:00 A. M
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° . ASSENiBLY - • •
? A special called meeting was held today by the New Hanover Countp Board of Com-
' missioners at 9:00 A. M. in the Commissioners Room of the Court xouse for the purpose of
` discussing back taxes and other County business. PRESENT: Chairman J. M. Hall, Jr.,
; Commissioners Peter H. Braak, J. E. Holton, Jr, and.Berr,y A. Williame; County Attorney
John Bright Hill and County Auditor T. D. Love. Commissioner L. E. Broadhurst was un-
able to be present for the meeting. . • °
INVOCATION - •
Chairman Hall opened the meeting with.a short prayerf?or guidance and wisdom..
MINUTES - •
The Executive Secretary explained.that the minutes of the regvlar semimonthly
meeting were not ,yet completed and the Board, by common consent, agreed to dispense with
their approval until the next regular meeting on March 2.7tt.
• HOSPITAL NEEDS - • - The Chairman was granted the privilege of expressing his convictions relative
? to the general hospital needs in New Hanover County. He is o£ the opinion that a fairly
large committee, yet not unwieldly, composed of a cross section of the citizens r? should
? be appointed to delve into the hospital situation in southeastern North Carolin?tii?ake a.
study and survey of the overall needs. He stressed the recent announcement bq the Ned-
ical Care Commission that the hospital facilities in this area were antiquated and in their
opinion, new facilities are badl,y needed. They infer'that Hill-Burton Flznds were still
available and suggested that the County might seek favorable commitments from this source
to aid in the building program. He likewise stressed the recent statement made by George
P. Harris, representing the Duke Endownment Fund, that other communities were resorting
to the approach tYtrough coirmiittees. fie said in view of the continual efforts being made
to attract industry, which always considers hospital facilities before deciding to locate
within a comanunity, something should be done to improve our hospital facilities. He is
convinced that three or four small institu.tions will not take the place of a large one to
serve the southeastern part of the state. There are several instances where industries
failed to come to New Hanover County for the.lack of adequate medical cere for their
employees. He recommends a fact finding,committee to study the present needs and then,
make a recommendation which should be brought to a,head in an election as the outcome
would have to be decided by the people themselves, Many of whom opposed the hospital,at
the last election have changed their minds since that time and are anxious now to support
such an endeavor.
Mr._Charlton A. Pope, president of the New Hanover County Taxpayers League, re-
marked that there was a problem at the Community Hospital at"the present time, however,
he commended the Board of Directors for doing an excellent job in their effort to remedy
the defects pointed out after its inspection last Januar,y but he said only tvo years-ago
the peogle voted 7-1 against going in debt to provide hospital services for southeastern
North Carolina. James Walker Nemorial Hospital is enjoying the best public acceptance
under the capable management of Mr. EYnory Grubbs. , The people in general are pleased
with the operation. He approves the appointment of a study committee by the Ghairman
but does not think the people of New Hanover County are in as good a position to issue
bonds and increase taxes for this purpose as they were two years ago when they overwhelm-
ingly defeated the hospital bond issue. '
TAX CLAIM Attorney John C. Wessell reminded the Board that on January 18th they had agreed
to approva his suit to recover taxes a gainst David Earl Kelly because of an error in post-
ing by the Tax Collectorts office. The Fxecutive Secretarq informed the Board that he
had written Mr. Kelly as they had instructed and Ilir. Kelly had promised to pay on a weekly
basisbut so far had £ailed to do so. Attorney Wessell now requesta permission to sue
for recovering the tax in a Justice of Peace Court. IIpon motion of Nir, Braak, seconded
by Mr. Holton, the Board unanimously granted this request, subject to approval of the
County Attorney.
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FESTIVAL BLEACHERS -
The Executive Secretary informed the
Azalea Festival Committee to seek approval for
Court House during the Azalea Festival Parade:°"
Mr. Braak, permission was unanimousLy=-gf?inted w
Committee provide insurance.
Board that he had been requested by the
he...erection of bleachers in front of the
?Upon motion of Mr. Williams, seconded by
th the provision that the Azalea Festival
APPROPRIATIONS -
The F?ecu ve Secretary presented an invoice amounting to $75.00 for services
of Henr,y Von Oesen f nd Associates, Consulting EYigineers, covering the cost of investi-
gating and examiriing the foundations of the Health Building. This expenditure was author-
ized on January 4A but no appropriation was made at that time to cover it. The County
Auditor informed`the Board that the Repairs to Building Account needed an appropriation
of $2700.00. ,f Upon motion of Mr. Holton, seconded by Nr. Braak, the Board unanimouslp
authorized $75.00 from the General gnergency Fund to the Health Building Examination Fund
in order to pag for the professional engineering services.. Upon motion of Mr. Williams,
seconded by Yir. Holton, the Board unanimously authorized the appropriation of $2700.00
from the General'Emergency Fund'to Court House-P,epairs to Building. ,
, ?. REVISED FIRE DISTRICT
The New Hanover County Fire InspectionCoimnittee, at the request of the North
Carolina Fire Insurance Rating Bureau, asked that the fire district of the Castle Hayne
Volunteer Fire District be changed to the following boundaries:
"Beginning at a point where U.S Highway 117 intersects with the road to the
North Carolina Horticultural Crops Research Station and extending in a North-
Vresterly direction to the Northeast Cape Fear River, thense in a Northeasterly
direction to a point where Prince George Creek intersects with the Northeast
Cape Fear River, thense along South Bank of said River to a point one (1) mile
East of Highway Bridge, thense Southeasterly to the intersection of the Castle
Hayne-Hampstead and Blue Clay Roads, thenae proceeding in a Southerly direction
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Minutes of the Spebial CalledsMeeting March 1?., 1960 Continued
REVISED FIRE DISTRICT - (continued
• to a point on the Blue Clay Road one and two tenths (1.2) miles North of inter-
section of Blue Clay and Parmele Roads, thense in a Southeasterly direction to a point
on the Blue Clay-Scotts Hill Road one (1) mile East of the Blue Clap Road, thense ih a
Southwesterly direction to the Blue Cley Road at intersection of Dead End Road to Farm of
New Hanover County, thense.in a Westerl,y direction to a point of the beginning."
Mr. Williams offered a motion, seconded by Mr. Holton, that the'request be;granted and it
was unanimously approved by the Board.
FORECLOSED PROPERTY PROPOSALS
The following parcels of jointly owned propertp, having been appraised by the ?--'
Property Assessor, were presented for approval: . . ??
Block Lot*No. Description Valuation
308 1& 2 33}x 44' between Harnett & Swann, fronting on Love $170.00 ?-
308 2. 33'x 751 661 frm SW corner Swann & Love, fronting 230.00
on Love
350 2& 3; 60'x 1501 £ronting on 7th St. 780,00
350 3&4 60'x 75' fronting on McCree Alley 340.00
541 Pt.4 33!x7716" 1321from NE corner Kidder & 6th, fronting 4$00.00
51}1 Pt.4 33'X77'6" 198, from Sl Cor Mar??onjjn ?' ?tr°ou? Alley, 240.00
After a discussion, all were approved at the v aluations shown above with the exception of
those two pieces in Block 350 on which the prospective buyer had offered $750. After
considering the advantages of having this property improved and getting it back on the tax
books they agreed to accept 010000 for the two pieces, all subject to approval of the Cit,y
Council, The motion was made bp Mr. Williams and seconded by Mr. Braak.
BACK AND INSOLVENT TAXES - • ?`?
The Wilmington Board of Realtors represented by its President, J. L. Baldwin,
and the Chairman of its policy committee, Mr. H. H. riathews, reported that their Boa.rd
was definitely opposed to placing signs on the properties of distressediaxpayers and sug-
gested that the Board establish a policp of giving Warranty deeds on tax foreclosed pro-
perty sold to the citizens of the County. They stated that if this was done, the realtors
of Wilmington would and could sell a 11 of the property owned by the City and County in a
very short time. The County Attorney was instructed to draw up a proposed amendment to
the present Legislative Act making it easier and safer to issue Sdarrant}* deeds without fear
o£ repercussions which now exist, for presentation to the Legislature at its next seseion.
It was decided, by common consent, that any action on the erection of eigns would be de-
layed at this time.
Mr. Williams reminded the Board that he had made certain recommendations about
the handling of back t axes at the last meeting and that the purpose o£ this discussion
was to seek information from the Tax Collector and consider the policies and suggestions
which he had outlined in his written recommendation. The consideration was brought
about because he had noted that the same taxpayers appeared on the Insolvent List sub-
mitted each year and although he realized that the delinquents were,always referred back
to the Collector for further attention, he did think the Board should adopt a policy which
would relieve the Collector as an individual for•making his own policy decisions. He is
of the opinion that a definite concerted effort should be made to have those delinquents
brought up to date and likewise?those appearing on the Insolvent List be only those a.gainst
whom every legal means had been exhausted to collect. Unless this stand is taken, then
the oath taken by the Tax Collector is without meaning and should be changed. Sam W. John-
son, the Tax Collector, explained that to his knowledge there were only three businesses
still operating now owing as much as the current yea?s and t wo prior year's taxes. He
also stated that during the 17 years in which he had=been connected w'ith the Tax Office,
no foreclosure on personal taxes comes within his memory. He thinks some of the proposals
, are good and probably should be adopted by the Board. After much discussion and considera-
tion b,y the entire Board of the factors involved, Nr. Williams offered a motion that the
Tax Collector make every legal means of collection before listing any taxpayer on the
Insolvent List.and establishing a policy of proceeding with foreclosure a£ter two ,years
delinquency as he feels the responsibilit,y rests with the Board of Commissioners. There
was no second to the motion and the Chairman ruled it dead..
RECESS -
The Chairman informed the Board that it was time f or them to convene as a Board656-191??
of Equalization and Review and as he wanted to complete the burning of the paid bonds and
coupons presented by the Auditor, he was declaring a recess of the Board of Count,q Commiss-
ioners until 12:00 noon and dismiased Tax Collector Johnson until that time.
PAID BONDS & COUPONS
The County Auditor, T. D. Love, presented the following paid bonds and coupons
to be burned as required by law. The Executive Secretary reported that he had checked C, e,
them as requested at the last meeting and found them in orderr
Bonds
6/24/58 to e/14/58
8/14/58 " 12 23 58
i2/29 58 " 5 15 59
6/1 59 " 6/15/59
5/29/59 " 6/30/59
41,000.00
100,000.00
1l?1 1000 . 00
Coupons
4,540.00
3?, 2l?0 , 00
,boi.25
21,880.00
135, 460, 00
202,721.?_5
The Board accompanied the Executive Secretary to the furnace room and witnessed the burn-
ing. • ' '
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MEETING OF BOARD OF EQUALIZATION & REVIEW
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?"` ?ra;+'he ?ard of Equslization and Review met on Monday, Narch 1!}, 1960 at 11:00 A. M. in
? the Office of the Board of County Commissioners, said meeting having been duly advert-
ised.
Present at the meeting were - Chairman J. M. Hall, Jr., J. E. Holton, Jr., Peter H.
Braak and Berry A. Williams. Mr. T. D. Love served as Secretary to the Board.
Mr. Foster Edwards swore the Board in as required under the. iaw and the .
sworn statement was filed with the Clerk of the Board of County Commissioners.
Mrs. Grace M. White, 2401 Carolina Beach Road appeared before the Commissioners in re-
gard to assessment placed on her property located on the Carolina Beach Road. She was
instructed to make a formal application in regard to this assessment and the application
will be given attention by the Board.
C. L. Carter, Route 1- Box 420 of this City appeared before the Board in regard to
assessment on his property consisting of 7"a acres located on the Msrket Street Road.
He stated he was not complaining about the assessment, but had a road problem that was
causing him much concern. Nir. Carter was instructed to file a formal application in
regard to his assessment and that same will be given due consideration.
Mr. Love advised the Board at that time that he had twelve (12) formal applications pre-
sented for consideration.
Mr. Love was instructed by the Board to review all complaints which had been presented
and to secure all information possible to present to the Board and to notify all com-
plainants that if they cared to they could appear before the Board with their complaint,
but that their appearance was not necessary. .
Upon motion made by Nr. LJilliams and seconded by Mr. Holton, the Board was adJourned
until Nonday, Narch 21, 1960 at 11:30 A. M.
/S/ T. D. Love
Secretary to the Board of
Equalization & Review
RECONVENTION - Commissioners Room, Court House
12:00 P. M.
The Chairman informed the Board that he had received a letter f rom the idinter
Paric Optimist Club requesting approval for a permanent small concession stand conven:?ent
to the picnic area in Hugh MacRae Park. After considerable discussion of the subject
and the question of refuse disposal in the garbage cans in Hugh•MacRae Park by neighbor-
ing residents, the Board unanimously, by common consent, agreed not to allow permanent
concessions in the park and instructed the Executive Secretary to have signs erected de-
claring that no dumping of trash of any description was allowed in the receptacles ex-
cept by picnickers only.
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CORONERS SALARY -
The Chairman explained to the Board that after considering his action with
reference to the Coroner's salary and the payment of a substitute coroner discussed last
week, he felt that the Board should be allowed to express themselves more fully on this
subject. Recognizing that it is a constitutional office, consideration was given to
the use of inedical examiners and the appointment of a substitute coroner. Some thought
possiblp the cost of the Coroner's salary could be increased and then require him to pay
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the sub
stitute coroner whenever it was necessary. The final decision was left until
Budget time when a discussion would again be brought up on this subject. The Executive
Secretary was instructed to place this in the Budget file.
? BACK AND IPdSOLVENT TA2fES - -
T?' The discussion of back taxes on real property was resumed. Tax Collector
Johnson.repo.rted that he had no set time to foreclose delinquent taxes on real property
but he did think that two years as recommended last week was too short. He reminded
the Board that the General Statutes put a ten year limitation on real property taxes
but New Hanover County had been exempted from its provisions and so far as he knew, there
was no statute of limitation applyino to this County. It is very difficult to get an
attorney who will agree to foreclose on back taxes because of the smaii commission fee they
receive as compensation. It does not nearly pay for the time it takes. He thought it
minht be well to study the possibility of increasing the fee or possibly retaining an
attorney at a. fixed salary to handle all matters pertaining to the Tax Office. He ad-
mitted the truth of the acceleration of taxes from year to year since the abolishment
of the Back Tax Collector's Office in 1954, however, there a;e many factors which must
be talten into consideration such as the tax levy and the valuations. M,r. Williams ex-
pressed the opinion thata deadline should be established which should apply to every-
one. M:. .)ohnson was of the opinion that foreclosure should be made before the ten year
statute of limitation 1•rhere a hone or house is•involved. By common consent, the Ex-
? ecutive Secretary was instructed to piace the employment of an attorney on a retaining
fee or put on extra help in the Tax Office ir. the Budget discussion file. Mr. bJilliams
offered a motion, seconded by Mr. Holton, that the Chairman appoint a Committee com-
posed of himseif, Tax Supervisor T. D. Love, Tax Collector S. W. Johnson, County Attor-
ney John.Bright Hill and the Executive Secretary, W. G. Houck and invite Mayor E. S.
? Capps, Jr., City Attorney Cicero P. Yow, and City Manager J. R. Benson to participate
? in a discussion of policy and report back at a later date. It was unanimously approv-
ed.
ADJOURNMENT - U
on motion of Mr
Wiiliams
seconded b
Mr
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adjourned. /
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uti eSecretary
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MEETING OF THE BOARD OF EQUALIZATION & REVIEW
Commissioners Room, iSew.Haii.over,CounLy Conr.t Hogsg Wilmington,,N'.C. '--?
The Board of Equalization and Review met on March 21, 1960 at 1130 A. M. in the office of
the County Commissioners.
PRESENT were Chairman J. M. Hail, Jr., Peter H. Braak, Berry A. M7311iams and J. E. Holton,
Jr. Mr. T. D. Love, Tax Supervisor,served as Secretary to the Board.
Also present were Mr. H. S. McGirt and Mr. Raymond E. Blake, Tax Assessors of the County. Pro-
testants were notified to appear, if they cared to, at this meeting.
Only one protestant was presen't, this was Mr. W. M. King. Mr. ICing protested in regard to pro-
perty owned by him in Block 472, Mr. Love informed the Board that this property had been re-
viewed by him ar.d the two Assessors of the County and it was their opinion that',the property'
had been`assessed:but.of. 13na withrotrier,property;in'the.- 5urrounding property at *the time of
the appraisal of property in 1957 and they recommended that a functional depreciation of 15%
be granted to Mr. King on this property.
Recommendation was agreed to by the Board and a reduction in valuation was ordered.
The Board then proceeded to handle the complaints that had been placed before them:
The first complaint by Meta H. Mahler in Block 220. This property had been investigated by
the Tax Supervisor and the Tax Assessors and they found the ?iroertv to. be,over-assessed as com-
pared with other property in the same biock. This over-ass ss ent tia'virig been made during
the revaluation in 1957• Upon investigation, the Board agreed that the plus factor of 20%
on multiple-family dwe113ng in question be removed from the assessment. This plus factor was
$3,480.
A complaint by the Heirs of Mary G. Taylor relative to property on Wrightsville Beach designa-
ted as Block I and J, Lots 5 Seaforth whriCh was under water and assessed at $50.00 a lot was
ordered reduced to $25.00 a lot.
The followtng complaints were reviewed and decisions were made as noted:
Wilmington Printing Company, Block 191 - No change was made on this protest as the property
was in line with surrounding properties.
Heirs of George Cutlar - No change was made as property was assessed in line with other proper-
ties in the County.
Martin L. Sessomm Block 497 - No change was made as property was found to be in line with other
properties in the County.
Gilbert H. Burnett, Block A- Lot $A Forest Hills. No change was made in assessment as pro-
perty was found to be assessed in line with other properdies, and the original assessment which
was placed on same in,1957 will stand.
: Nell Durham Lane - No change was made as property rras found to be assessed in line with other
properties in the County.
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Mr. Love informed the Board of the problem he was having in connection with the listing of
personal property of Dentists in the County. He expiained that he was placing a minimum of, `$1,000.00 on these Dentists, and it was agreed that the procedure he was following was in r?Y
order.
Upon motion made by Mr. Holton, seconded by Mr. Williams, the Board adjourned until its next
meeting, April 4, 1960 at 1130 A. M.
/S/ T. D. Love
Secretary,-Board of Equalization
and Review
Wilmington N. C. March 21, 1960
A55EMBLY -
The regular semimonthly meeting of the Board of New Hanover County Commissioners
was held on this date in the Commissioners Room of the Caurt House at 9:00 A. M. with the fol-
lowing in attendance: Chairman J. M. Hall, Jr., Commissioners Peter H. Braak, Leon E. Broad-
hurst, J. E. Holton, Jr. and Berry A. Williams; County Attorney John Bright Hill and County
Auditor T. D. Love.
INVOCATION -
Chairman Hall called the meeting to order and in the absence of Reverend R. K. John-
son who was unable was unable to be present, asked the Executive Secretary, W. G. Houck, to
give a prayer of invocation.
APPROVAL OF THE MINUTES -
Upon motion of Mr. Braak, seconded by Mr. Williams, the minutes of the regular meet-
ing of March 7th and the called meeting of March 14th were approved unanimously as written.
INSOLVENT TAX CON'Pi LAItdT - 7%
Mrs. R. M. Piver appeared before the Beard and stated that the information had been
blasted over the radio that she was insolvent and requested to see the signed statement made
by the Tax Coilector certifyino to that effect. She remarked that she had visited the Commiss-
ionersloffice last Friday and requested this information from the Executive Secretary who was
unable to produce it, however, she did look over the list shown her by him on which the name
of E. S. Piver and Sons appeared. She stated that she had not been riotified of any delinqvent
corpoationaandadid not understandr
ande5onsa tfurthermore,tthat she nwas dnot o an collect r
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