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HomeMy WebLinkAbout1989-11-22 Special Meeting 740 MINUTES OF SPECIAL MEETING, NOVEMBER 22, 1989 ASSEMBLY The New Hanover County Board of Commissioners met in Special Session on Wednesday, November 22, 1989, at 8:30 o'clock A.M. in Room 501 of the New Hanover County Administration Building, 320 Chestnut Street, Wilmington, North Carolina. Members present were: Commissioners W. Albert Corbett, Jr.; E. L. Mathews, Jr.; Vice-Chairman Nolan O;Neal; Chairman Fred Retchin; Acting County Manager, Mary Gornto; County Attorney, Robert W. Pope; and Clerk to the Board, Lucie F. Harrell. o Commissioner Jonathan Barfield, Sr. was absent. Chairman Retchin called the Special Session to order stating the purpose of the meeting is to discuss the 1991 Tax Revaluation and to discuss whether or not County Commissioners should serve on various boards and committees appointed by the Commissioners. DISCUSSION OF 1991 REVALUATION Tax Administrator, Roland Register, stated Revaluation will become effective as of January presented the following schedule of events: New Construction - Data Collection for 1990 Convert data to IBM files Generate preliminary record file Field Review and feed back Revise data elements Collect data for new construction Develop final Schedule of Values Present Schedule of Values to Commissioners Advise Availability of Proposed Schedules for Public Inspection and date of Public Hearing 7/17/89 Display Schedule of Values to Public 7/15/90 - 8/1/90 Conduct Public Hearings on Schedules 8/6/90 Schedule Adopted by the Commissioners 8/20/90 Advertise Adoption of Schedules four weeks before Appeal Deadline 8/21/90 Additional Public Inspection of Approved Schedules Anticipated Deadline for Appeal to State Final Update of property records and printing of notices Mail Notices Conduct informal hearings, adjustments, and deadline for assessor changes Deadline for appointing a Special Board of E&R Advertise Meetings of the Board of E&R First Meeting of the Board of E&R SCHEDULE OF EVENTS the 1, 1991 1991. Tax He 10/89 1/90 10/89 - 12/89 10/89 5/90 2/90 6/90 3/90 6/90 7/90 2/91 6/90 7/90 7/16/90 o 9/11/90 8/21/90 - 9/20/90 9/20/90 9/24/90 10/1/90 9/90 to 3/91 March 1991 3/91 4/91 4/91 - 5/91 Tax Administrator Register emphasized the importance of educating the public on the 1991 revaluation. He stated the Commissioners nor the Tax Department should have to apologize for the revaluation process which is required by State Statutes. He complimented his present staff and Tax Department employees on their ability to perform this task and requested the Commissioners to refer all questions and inquiries to the Tax Department. He stated if the appeal cannot be resolved in the Tax Department, the appellant can appeal to the Board of E&R, and if not satisfied with the decision rendered by the Board of E&R, the appellant can carry the appeal to the N. C. Property Tax Commission within 30 days. r I G Commissioner Mathews emphasized the importance of training all County personnel to respond courteously when answering the telephone or discussing a problem wi thin that department. Tax Administrator Register stated all permanent employees in the Tax Department have completed a telephone courtesy program, and clerks who handle public inquires have attended an informative i '\ ~ I I I MINUTES OF SPECIAL MEETING, NOVEMBER 22, 1989 (CONTINUED) 7 4-1 ., Work Shop on building relationships with the public by allowing them to express their complaints and respond as tactfully as possible. Chairman Retchin stated the tax notices mailed in September referred to "improvements" instead of buildings or structures. He requested substituting the word "buildings" for improvements when preparing the tax notices. He also recommended a simple statement explaining that an increase in the appraised value does not necessarily mean an increase in taxes to be paid. Appraisal Supervisor, Jim Bethune, agreed with the recommendation and suggested that the Tax Notice be reviewed and approved by the Commissioners before they are mailed. Commissioner Mathews asked if other Counties appoint a Board of Equalization and Review. Tax Administrator Register stated most Boards of Commissioners sit as the Boards of E&R; however, larger counties, such as Wake and Mecklenburg counties, have separate boards. DISCUSSION OF MASS APPRAISAL AND COST APPROACH TO VALUE Appraisal Supervisor, Jim Bethune, commented on the N. C. Statutes governing the appraisal of property stating "true value" is interpreted as "meaning the market value, that is the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used." He discussed the Mass Appraisal Process and commented on the following procedures: 1. Computerized data filing & valuation system. 2. Property record card. 3. Neighborhood analysis. 4. Valuation of Land. 5. Valuation of improvements. 6. Field review and adjustments. Chairman Retchin asked how property is appraised when the land itself has escalated greatly in value, but the structure or house is of very little value? Appraisal Supervisor Bethune stated the property would be valued at its highest and best use; however, the land value would be reduced, known as a mis-improvement, to allow for the inferior structure in order to place a fair value on the property. A lengthy discussion was held on the Income Approach to Value versus the Cost Approach to Value. Appraisal Supervisor Bethune stated the Cost Approach to Value has proven to be quite equitable and does not involve the amount of time required to perform an Income Approach to Value. He stated when an appeal is presented to the Board of E&R, an Income Approach to Value, Market Approach to Value, and Cost Approach to Value are performed by the Appraisal Department and incorporated into the recommendation by the Tax Department. Appraisal Supervisor Bethune commented on the importance of the field review process stating New Hanover County is fortunate to have five appraisers who are skilled and knowledgeable in the value of properties wi thin their districts. Over the next six months, 65,000 parcels will be visited by the appraisers with adjustments made before values are established. Commissioner Mathews commented on the number of persons who will be calling and recommended installing additional phone lines and hiring temporary help to handle the inquiries after the tax notices have been mailed. Tax Assembly citizens handle. Administrator Register expressed concern for the General not increasing the $12,000 tax exemption for senior stating these complaints are going to be difficult to He encouraged the Commissioners to contact our local j 7 42 MINUTES OF SPECIAL MEETING, NOVEMBER 22, 1989 ( CONTINUED) legislators to address this issue in the Short Session of the General Assembly. Chairman Retchin expressed appreciation to Tax Administrator Register and Appraisal Supervisor Bethune for the excellent presentation. It was agreed by all that the following suggestions should be implemented, if possible, to more effectively carry out the 1991 Revaluation: 1. Encourage our local legislators to increase the tax exemption for senior citizens. o 2. Tax Notice: a. Change the term "improvements" to buildings or structures. b. Include a statement to explain that the appraised value does not necessarily mean an increase in taxes to be paid. c. Review and approval of the Tax Notice by the Commissioners before mailing. 3. Response to Telephone and Public Inquiries: a. Installation of additional phone lines. b. Hire additional temporary help to handle responses after the mailing of notices. c. Develop a procedure whereby an appraiser will respond to an inquiry within one week after receipt of the call. 4. Public Education: a. Contact the Board of Realtors, Chamber of Commerce, and Committee of 100 for assist- ance in educating the public about the revaluation process. Consensus: After further discussion, it was the consensus of the [l Board to schedule another Work Session following the development of the Schedule of Values. DISCUSSION OF WEIGEL ENGINEERING, INC. CONTRACT - STEAM PLANT County Attorney Pope informed the Board that after reviewing the contract, the County may need to add an additional paragraph to deal with an insurance provision, and if so, the contract will be presented to the Board for final approval. DISCUSSION OF APPOINTMENT TO THE ZONING BOARD OF ADJUSTMENT Clerk to the Board, Lucie F. Harrell, stated Tom O'Connell who was recently reappointed to the Zoning Board of Adjustment does not desire reappointment. She asked if the Board would like to appoint the alternate member, William Boyd, to fill this vacancy. Consensus: It was the consensus of the Board to appoint Mr. William Boyd to serve a three-year term on the Zoning Board of Adjustment with ratification of this action on the agenda of December 4, 1989, when all members are present. DISCUSSION OF COMMISSIONERS SERVING ON VARIOUS BOARDS AND COMMITTEES Chairman Retchin commented on possible conflicts of interest when Commissioners serve on boards appointed by the County Commissioners. He recommended establishing a policy that will allow each Commissioner the option of deciding if he/she would like to serve on a particular board. [ Commissioner Mathews stated a County Commissioner is required by State Statute to serve on the Mental Health Board and Board of Health. He expressed concern for the areas of conflict when serving on a board, particularly when budget and funding requests are presented. He commented on the need to attend meetings of all appointed boards and recommended not requiring a Commissioner to serve on each appointed board. I~ I I I MINUTES OF SPECIAL MEETING, NOVEMBER 22, 1989 (CONTINUED) 743 " Discussion was held on requiring monthly or quarterly reports from all appointed boards. Commissioner Mathews stated if written reports are required, the Commissioners can be informed of the current activities without having to serve on each individual board. Acting County Manager Gornto recommended requesting quarterly reports from the various boards and possibly scheduling at least one presentation to the Commissioners during the year. She stated a presentation would familiarize the Commissioners with activities of the boards and assist the Board when making budget decisions. She stated if presentations are to be scheduled more than once a year, an additional monthly meeting may be required due to the length of agendas at the present time. Clerk to the Board, Lucie F. Harrell, recommended the possibility of establishing time limits for agenda items stating many counties throughout the State use this mechanism to control the length meetings. Consensus: It was the consensus of the Board to request the Acting County Manager and the Clerk to the Board to prepare a recommendation for assigning time limits on agenda items and present this proposal to the Commissioners for final approval. Consensus: After further discussion, it was the consensus of the Board to allow each Commissioner to decide if they desire to serve on a particular board. The Clerk is to notify all appointed boards that a County Commissioner may not be serving on their board unless required by the General Statutes. ADJOURNMENT Vice-Chairman O'Neal MOVED, SECONDED by Commissioner Mathews to adjourn. Upon vote, the MOTION CARRIED UNANIMOUSLY. Chairman Retchin adjourned the Special Session at 10:00 o'clock A.M. ~c:/;,;;= ~~ F. Harrell Clerk to the Board j