HomeMy WebLinkAbout1987-12-08 Special Meeting
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MINUTES OF SPECIAL MEETING, DECEMBER 8, 1987
ASSEMBLY
The New Hanover County Board of Commissioners met in
Special Session on Tuesday, December 8, 1987, at 7:00
o'clock P.M. in Courtroom #317 Princess Street, Wilmington,
North Carolina.
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Members present were: Commissioners Jonathan Barfield,
Sr.; W. Albert Corbett, Jr.; Fred Retchin; Chairman, John M.
Dolan; County Manager, G. Felix Cooper; County Attorney,
Robert W. Pope; and Clerk to the Board, Lucie F. Harrell.
Vice-Chairman 0' Neal was absent due to a planned trip
out-of-town.
Chairman Dolan called the meeting to order stating the
purpose of the meeting was to meet with the New Hanover
County Taxpayers Legal Fund to discuss concerns with
reference to the the 1988 Property Tax Revaluation. He
stated handouts were available, if so desired, which briefly
explain the revaluation process.
Chairman
sign in and
minutes.
Dolan requested persons wishing to comment to
limit their remarks to approximately five
The following persons commented expressing concern for
the method used by the Tax Department in assessing property
values which has produced tremendous increases in properties
throughout the county:
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Mr. Alex Gardell
Mr. Ken Rene' D'Auborn'
Mr. Robert Kendrick
Mr. C. S. Holiday
Mr. James Hobbs
Mr. Richard Baker
Ms. Madalynne Bodey
Mr. Carl Winner
Ms. Bobbie H. Boney
Mr. Jim Gurganus
Mr. R. J. Davis
Mr. N. E. Piner
Mr. J. Ryder Lewis
Mr. Ed Warner
Mr. Ed McKee
The main concerns presented were as follows:
1. A 400% increase in property value of a lot that
cannot be used for construction due to denial of a septic
tank permit. However, since the sewer system will be
available in the near future, the value of the lot has been
increased by 400%. The two questions asked were: (1) why
increase the property value until the sewer system is
available; and (2) why increase the property value until
construction begins and the sewer system is being utilized?
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2. Concern for rezoning of property from residential
to commercial with no real control over the rezoning. Yet,
property values increase to the point that it is impossible
to pay the taxes on the rezoned property, particularly for
elderly citizens who do not wish to give up their homes.
3. Concern for the overall increase in property values
throughout New Hanover County, particularly at Carolina
Beach where property values have decreased instead of
increased.
4. Concern for the manner in which citizens are
treated when seeking information from the Tax Department.
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MINUTES OF SPECIAL MEETING, DECEMBER 8, 1987 (CONTINUED)
5. Concern for performing the revaluation earlier than
the eight-year period as required by state law.
6. Concern for increased tax bills even if the tax
rate is reduced for Fiscal Year 1988-89.
Mr. Robert Kendrick, President of the New Hanover
County Taxpayers Legal Fund, requested the Commissioners to
withdraw the recent revaluation in order to allow his
association ample time to work with the State for repeal of
property taxes. He also asked for the resignation of the
Tax Administrator. Mr. Kendrick stated a petition, signed
by property owners throughout the County, supporting
withdrawal of the recent evaluation will be be filed with
the Clerk to the Board before January 1, 1987. Mr. Kendrick
requested a reply by December 21, 1987, and emphasized the
importance of repealing the revaluation in order to
determine true property values.
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commissioner Barfield commented on the growth rate in
New Hanover county, particularly Planned Unit developments
such as Landfall and NorthChase, which are constructed for
wealthier individuals. He stated developments of this type
could have an impact on surrounding property owners and
recommended scheduling a work session with the Tax
Department for an explanation of how various properties have
been reappraised. He stressed the importance of hearing from
the Tax Department before responding to the requests
submitted by Mr. Kendrick.
Discussion was held on state laws governing the
revaluation. County Attorney Pope stated the State of North
Carolina requires that each county must revaluate real
property at market value at least every eight years. He
stated the Board of Commissioners adopted a resolution
requesting authorization from the state to perform the
revaluation at an earlier date. He commented on the appeal
process stating every citizen has a right of appeal if he is
dissatisfied with the reappraisal. He outlined the
following appeal process: (1) request an informal hearing
with the Tax Appraisal Office, and if not satisfied; (2)
request an appeal before the Board of Equalization and
Review, and if not satisfied; (3) appeal to the N. C. State
Property Tax Division.
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commissioner Retchin stated the purpose for performing
the revaluation earlier was to avoid large increases in
property taxes within one year, and to more gradually raise
land values as the County grows. He stated one county in
North Carolina performs annual revaluations.
Discussion was held on withdrawal of the revaluation.
County Attorney Pope stated there was no provision in the
North Carolina Machinery Act to undo what has been done and
again recommended the process of appeal for dissatisfied
citizens.
Discussion was held on certification of appraisers.
Commissioner Retchin stated he would check into this matter.
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Vice-Chairman Dolan stated a
scheduled with the Tax Department
would be notified of the date and
persons present for attending the
their concerns.
work session would be
and that Mr. Kendrick
place. He thanked the
meeting and expressing
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MINUTES OF SPECIAL MEETING, DECEMBER 8, 1987 (CONTINUED)
7
ADJOURNMENT
Commissioner Barfield MOVED, SECONDED by Commissioner
Corbett to adjourn. Upon vote, the MOTION CARRIED AS
FOLLOWS:
Voting Aye: Commissioner Barfield
Commissioner Corbett
Commissioner Retchin
Chairman Dolan
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Absent:
Vice-Chairman O'Neal
Chairman Dolan adjourned the meeting at 10: 26 0' clock
P.M.
Respectfu~:~submitted,
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~ F. Harrell
Clerk to the Board
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