1953-12-14 Regular Meeting??.?.? f?.
4'74
Meeting of December 7, 1953.- Continued - '
< Mr. Trask called attention to the major part of our present $1.10 tax rate is fixed by the people and is be- ,-
/ yond our control, and predicted further increase to a possible $2.25 to $2.50 rate if a11 of the demands made
on us are met, and asked if the matter could not be put off for a couple of years. Mr. Hamilton said it
A? would take about nine (9) months to prepare the plans and specifications and ebout a year before the contract
i could be let. The question o£ another site for the proposed Hospital with less interference by airplanes and •
jets from 131uethenthaZ Airport was discussed, but the Board was told there would be saving of approximately
$1,000,000.00 to use the present site. The 'D'oard feeling various other angles of the question shoul3 be con-
sidered, voted on a motion by Ns. Trask, seconded by Nir, 0'Shiel3sp to t ake the matter under consideration.
? The Chairman told the Board Judge W. H. S. Burgwyn, presiding this December Term of Court will administer the
oath oF oFfice to our tax listers at 9:00 o'clock A.M., December 8th in the Grand Jiu y Room, and asked the '
/- Boar3 to be present.
?ij An announcement of the annual meeting of the officers of the United FLmd in the Carolina Potaer and Light As- • `:
? sembly Hall 4:00 P.M., December 10, was receive3.
A report o£ Airport Hangar rent and resale of gasoline was r eceived and filed.
Upon motion of Mr. Trask, seconded by Mr. Davis, Annie Hand George 79 years old partially disabled citizen
was on recomrnendation of the Superintendent o£ Public Welfare, granted a3mission to the County Home as a pay
C? patient at $15.00 per month.
?
Mr. Horton as Tax Supervisor submitted a£orm of Business Confidential Tax AbstraCt which was observed by the
Board. Mr. Trask thoughL it was asking for too much detail, would tend to confuse the tax-payer who wou13 not '
know what he is swearing to. Things are getting tight he'said and merchants are curtailing inventories and we will get less taxes, b1r. Horton explained the.purpose is to establish a uni£orm schedule of values on per- '
sonal prooerty which is based on a fair market value, considering the cost and a ge of the article, would set
? up a unified equalization yardstick covering every article which has been the practice in Kentucky for a num- :
ber of years and has proven to be most efficient and satis£actory, and sugEested household furniture and ef- •
fects be set up on a bASis o£ 15% o£ the home value after $300.00 exemption. It was discussed at length. .
A motion offered by Mr. Love that on Business Firms (Automobibs and Buses excepted) a fair market value be de- ;
termined then list it at 50% of the value (Amended to 40% of £air market value by Mr. Trask), but as to house-
?.
hold goocis follow the same procedure as heretofore, and that the tax listers be instructed to endeavor to get }
t }
true values of per•sonal effects. The motion was withdrawn. a
A motion offered by Mr. Trask to mtxke County Auditor T. D. Love, Tax Supervisor failed of a'second. `
^ Y \n f?
Upon motion of Mr, 0'Shields, seconded by Mr. Davis, County bills No. 1581 to 1689 were approved for payment. ?.
The meeting then adjourned. ?
r?? e
.eting ...; - Clerk.
• Wilmington, N. C., December 14, 1953.
The regtilar week?y of the Board was held this day at 10:00 o'clock A.M.
Present: R. T. Horton, Chairman and Commissioners Claud 0'Shields, Thurston C. Davis, Hal J. Love, Raiford
Trask, Marsden Bellamy, County Attorney, and T. D. Love, County Auditor.
The meeting was opened with prayer by the Reverend A. L. Thompson, Pastor of Grace Methodist Church.
After a minor correction was made, the minutes of ine•eting of December '], 1953, were upon motion of iMr. 0'Shields,A .'
seconded by Mr. Davis, approved.
A request of Col. R. S. NcClelland for an abatement and adjustment of the 19521taxes on the property o£ Cather-
a? ine Kennedy Home in Block 128, account of building removed and the ].and on Third Street used exclusively for '
charitable purposes, was upon'recommendation of the County Attorney deblined, because upon his investigation,
it was £ound that the said lanc was not purchased by the Organization until June 1952, and are therefore liable
for taxes, hotirever, their request that the same be placed on the tax-£ree list would be applicable for 1953,
which was upon motion of Mr. Love, seconded by Mr. Dsvis acceptea and it was so ordered.
Upon motion the Azalea Festival Committee was granted the privilege to erect bleacher seats alor.g the Court
? .House property line on Third Street, north from the parking lot driveway to the south side of the Court House Thi:d, Street door-way entrance, for use during the Azalea Festival Ptzrade 1954. '.
11rs. Cliff Leiais, Tax Lister for Federal Point Township, said Tax Iister's School led her to believe that a '.
J lot o£ additional work is to be done, and the Tax Vsters wanted to lmow their exact duties and pay-rate to be
expected.
Messrs. Dan Penton, J. C. Roe, L. A. Raney,Herbert Sluethenthal,.members of the Board of Managers of Sames
Walker Memorial Hospital, and H. E. Hamilton, Director and C. D. Hogue, Attorney were present to further dis-
cuss the proposed Hospital Bond issue, and insiated that a ction be taken to caIl. an election to pass on the
question to enable them to start hegotiations with the Medical Care Administration and others promptly, while
the funds to help in the matter are now in the hands of the Meciical Care A3ministration, should the people ap- prove the issue. Thisbeing a serious problem to be considered in connection with the Airport was continued
for further study by the Commissioners and to enable them to prepare such information necessary to inform the
people as to the proposed Bond issue and taxes to retire the same should the election be called and successful- ,
ly carried. .
i h '..
Mr. Horton again presented for the Board's consideration the matter o£ estabPing a scheciule of predeterminec: -
/ fair market prices for listing all types of personal property for 1954, percentage scale for depreciations, "
which will put every one on a fair egual valuation, and show the public what to expect, Put Personal list-
ings on a 50$ basis, Automobi]es not included; Inventory on 50% of book value, and so forth. None to list «
? for less than 25% of the actual value. Mr. Trask felt that 25% was wrong, should be returned at what it is
worth, or allowe3 as junk, and moved that the 25% be reduced to 10% o£ actual cost as a minimum value and if
deteriorate3 out, then junke3. Mr. Love seconded the motion and further noved that the 15% of real estate
value to apply on household furniture be reduced to 10%, and AutomoUiles at 50% of cost delivery price, fail-
ed o£ a second.
tfir. Glenn Tucker, Carolina Heach Realtor advanced the idea that most Beach homes and toux•ist places are fur-
nished with attic furniture, and could notstand the increased va.luation and tax, it would hurt the tourist
buainess and too much publicity to Up-Stste investors may react unfavorab],y.
It was suggested that Household FUrniture in rented homes be set at 15% of the annual rent, Electrical Ap=
plisnces at 20% of cost as long as in use or serviceable, Mr. Trask suggested to make it 10$, and the discus-
sion continue3 without taking definite action. .
?,??
dv
Meeting of December 1./?, 1953 - Continued - ?? Qt?,Up,:,n motion of i?ir. D;:vis, seconded b5 Mr. 0'Shields, County bills No. 1581 to 1643 were approved for payment.
A recess was then taken until 12:00 o'clock noon, Wednesday, December 16, 1953.
v - Clerk. •
/ Wi1mington, N. C., December 16, 1953.
Pursuant to recess taken Monday, December 14, 1953, the Board met at 12:00 o'clock noon.
Present: R. T. Horton, Chairman and Com,-nissioners Claud O'Shields, Thurston C. Davis, Hal 'S. Love, Raiford
Trask, i9arsden Bellamy, County Attorney, and T. D. Love, County Auditor,
/
Mr. Fred [dilletts appeared to object to the application of the 15% of the value of a home-owm er's real estate
set-up to determine the value o£ his Personal ef£ects; said it vras too high. Should be assessed on a reason-
•able and normal brisis, 10% would be better. Speaking of the propose3 Hospital 3ond issue, he felt the tax•
should be spread among all the people, otherwise the tax burden will fall on real estate which can't stAnd it,
inasmuch as the Bond issue could be carrie9 by those who pay little or no taxes, N;r. Willetts was told, there
- being no sales or o'ther similar tax set-up to reach all the people, there is very little that can be done about
' it.
4'7 p> ?
NW5.
/Mr. 0'Shields suggested that we leave the tax situation as it has been hereto£ore, inasmuch as we don't ]mol•1 what
1'0j", the new basis suggested will yield, and tahy complicate it now if the keturns iaill equal the same results as last
year. Thzt we work on the proposed new basis for next year, and was opposeu to any fixed percentage on tax-
payers' hones to determine his Personal Househols values.
` The matter was discussed at great length, and Mr. Trask moved and it was seconded"by A7r. Love and adopted:
That, 10% of Real Estate value be set up to determine the taxable value of Household Furniture; 40% of fair
roarket vrslue of Inventories; 40% on Nachinery and Equipment to a depreoiated value of not less than 10% mini-
t mum of cost; Motor Vehicles to remain as shown in Blue Hook retail values as in the past, and that the Tax List-
ers be instructed to secure the maximum amount o£ Personal Property values from the tax-payers when taking their
• taac lists.
pon motion, the, Board unanimously•agreed to postpone the Hospital Bond Issue matter unti3 the final decision
in the Airport matter has been made by the I4avy.
r
)
?y Upon motion, the Board agreed to pay Alex Lashley $500.00 in full settlement on account of injuriea sustained
/bJ him on May 15, 1952, while employed by New Hanover County, by lifting the gate of the dog truck being oper-
ated by the Countyy, plus $65.00 £or the purchase of a brace, upon signing a contract to be prepared by the
County Attorney, releasing the County from further liability.
»
' The meeting then adjourned. ?
>G =4'_ ?w- Clerk. .
Wilmington, N. C., December 21, 1953.
•
The regtzlar weekly meeting of the Bcard was held this day at 10:00 o'clock A.M.
Present: R. T. Horton, Chairmanend Commissioners Claud 0'5hields, Thurston C. Davis, Ha2 J. Love, -Raiford Trask,
^ Marsden IIellamy, County Attorney, and T. D. Love, County Auditor.
Copies of the minutes of December 3, 1953, having been mailed to each member o£ the Board'. the same were upon
c motion of Mr. Davis, approved.
With re£erence to the £unds in the hands'o£ Clayton C. Holmes, Attorney, which represents the net proceeds from
0, the sale o£ the,Halsey Williams Estate Property fortaxes aue the City and County, Block 280. Instructions
? were again given to request Mr. Holmes to turn over the said fun3s to the Clerk of7the Superior Court to make
such 3isposition of the same as he may be directed by the Court. " U on motion of Mr. Trask, seconded by Mr. Davis, the Board, on recor,unenaation of the County Attorney, ordered
p the bancellation of the County Auuitorts $50,000.00 Bond covering the Sinking Fsnds Account, for the reason
there is no longer a Sinking Ftznd Account, the issuance of long term Bonds has been discontinued an3 replaced
? by Serial Bonds for which.a tax is levied for each year in which payments of Bonds an3 interest fall due.
And, the County Auditor's $45,000.00 Bond as Treasurer of County Funds was ordered increased to $50,000.00. ?
l ?
? Upon motion of Mr. Trask, seconded by Mr. Love, the Board gave instructions to have a staternent prepared of
" all Bond and Insurance Policies carried by the County, for checking and stndy at the next meeting, to enable
' - the Board to take such further action that may appear to the best interest o£ the County.
Upon motion of Mr. Trask, seconded by Mr. Love, the Board authorized the closir.g of the Crounty Offices from
?,?12:00 o'clock noon Thursday, December 2l,th, to 8:30 A.M., Monday, December 28th, 1953, in observance of the
Christmas Holidays, and all day Friday and Saturday, January lst and 2nd, respectively, in observance of the
, New Year.
li ?e Chairnan brought up agAin the matter of setting a yard stick on a percentage basis for uniform listing o£
F?? Personal Yroperty. Mr. T. D. Love, the County Auditor said 10% minimum depreciation was too lola, and woula
mean a loss to the County, an3 recommended not less than 25% of cost, The Chairman advised businesses have
, been requested by letter to list Machinery, Fixtures and Invento:ies at 100$. b1r. Trask said it would be best
to let businesses list at what they say it is worth, an3 tax them on that, hir. Horton then asked what are we
` going to tell new indust'ries? Mr. Trask answered,°List at fair marlcet value' and if out o£ line will adjust
to a uniform level." After further discussion, Mr. Trask moved and it was seconded by A1r. Love and carried,
that the action o£ this Board at meeting of December 16, 1953, setting 10% of real estate values on homes to
' determine the taxable value of Household Elurniture, and so £orth, be and the same is hereby rescinded, an3 in
lieu thereof, the fo7lowing was unanimously adopted:
That it be left up to the tax-payer to list his personal property at its true market value accord-
ing to law, at what he expects to pay taxes on. Inventories to be.listed at 40% of cost. Motor Vehicles
at Blue Book"average cash value", as heretofore.
?A lter received from Mr, Ben E. Douglas, Director State Department of Conservation and Development con-
cerning the urgent need for a comprehensive study of those £actors bearing upon the economic health of Eastern
North Carolina, and to that end have engaged the services of a well known firm of New York consultants, to devise
and recommend measures by which better use may be made of our Inland Ports and idaterways, seeking our coopera-
tion to members bf the consultant's staf£ on the occasion of field visits to our community, was approved and
the letter referred to the Chamber of Commerce £or its suggestions.
r
r
0