May 13, 1996 - 7:00 PM - County Board of Commissioners Meeting Minutes (Recessed)

May 13, 1996The Johnston County Board of Commissioners resumed regular session on Monday, May 13,1996, at 700 oclock pm in the Commissioners Meeting Room, Johnston County Courthouse Annex,Smithfield, North Carolina, with the following membersPresent Norman C Denning, Chairman, John M Booker, Vice Chairman, James W Cash, JerryF Wood, Eleanor N Creech and Cookie Pope Cecil M Massengill arrived at 845 pmAbsent NoneAlso Present Richard B Self, County Manager, and Joyce H Ennis, Clerk to the BoardThe Chairman called the meeting to order and the following business was transacted1 Board of Equalization and ReviewUpon a motion by Commissioner James W Cash, seconded by Commissioner Jerry F Wood andcarried by unanimous vote, the Board recessed regular session to meet as the Board of Equalization andReviewSheila Garner, Real Property Supervisor, introduced the following scheduled appealsA Christine P King - Parcel 413E04028, Pleasant Grove Township Recommended Value21,960 Requested Value None Stated Reason for Appeal - Loss of Farm Deferment - Property dividedbut no sale involved Mr Charles Parrish was also present concerning this matterCommissioner Cookie Pope asked to abstain from discussion on this matter as she is related toMs King and Mr ParrishMs King and her cousin, Charles Parrish, addressed the Board They explained they recentlyexchanged properties, which they had both inherited from a relative, in an effort to keep their totalacreage together It was an equal exchange and no money was involved Both properties were, andcontinue to be, used as farm land and remain in the overall original tract of land They requested refundsin the amount they were assessed for previously allocated farm defermentSterling Hancock, Tax Administrator, explained that when property changes hands, the GeneralStatutes dictate that if certain criteria is not in place, the tax department must go back three years andcollect past farm deferral Ms King and Mr Parrish did not meet the relative requirements The GeneralStatutes state the property must pass between persons of lineal descent This is identified as father to son,or grandfather to grandson, etc Cousins are not considered lineal descendants He pointed out neitherwas denied current farm usage on the landMr Parrish stated that neither he nor Ms King realized this when they exchanged properties Henoted the usage did not change, and both properties are still part of an original farm owned by theirancestor For that reason, he asked for the refund stating he could not understand the law in this caseMr Hancock noted the existing law was designed to keep farm land as farm land, and eventhough certain cases seem to call for different criteria, the Tax Department must follow the law Inresponse to a question from the Board, Mr Hancock noted that if the Commissioners decide to approvea refund, they would be accepting personal liabilityB Charles Pope Malinda - Parcel 405GO1200J Clayton Township RecommendedValue 10,000 Requested Value 4,000 Reason for Appeal - Value too high - request refund for pastyearCommissioner Pope asked to abstain from discussion on this property as the taxpayer is a relativeMr Mrs Pope stated they bought the one acre lot in a Clayton subdivision in 1966 Sincepurchasing the property, they have discovered the land is rock and will not perk They asked that the valuebe reduced to 4,000, or 20 of the original value placed on the property by the appraisers They alsoasked for a refund for taxes paid on the assessed value in 1995 If public sewer service is ever madeavailable, they agreed the value of the property would increaseMs Garner pointed out the value was reduced by tax staff from 20,000 to 10,000302C Robert A Parker - Parcel 413M990061 Pleasant Grove Township RecommendedValue 27,000 Requested Value 15,000 Reason for Appeal Too high - cant pay taxesMr Parker stated he has subdivided the property with only one 3 acre lot left, one -half of whichis wet He explained he does not feel this property should be valued at 27,000 The lot has only 60 ofroad frontage with most of the property back on a hillMs Garner explained that lots in this subdivision are valued the same based on sales in that areaShe pointed out Mr Parker sold this lot in 1993 for 24,000; however he repossessed the property in 1995when the buyer was unable to payD Mr J Guy Abell - Parcel 415091050 Smithfield Township Recommended Value96,120 Requested Value 60,000 Reason for Appeal Too High ORIGINALLY INTRODUCEDON MAY 8, 1996Ms Garner stated she has looked at comparable sales in the area since the group home was builtand found one house with 1500 sq ft that sold in 1985 for 82,500 A frame house with 1800 sq ft soldin 1994 for 88,000 Mr Abells brick home is 2100 sqft and valued at 96,1202 Decisions on Anneals - New Values are Annroximate Exact Figures will be Determined bthe Tax OfficeA Christine P King - Parcel 413E04028, and Charles Parrish , Pleasant GroveTownshipDECISION Postponed until the Board is in regular sessionB Charles Pope Malinda - Parcel 405GO1200J Clayton TownshipDECISION Reduce to 5,000 Concerning a request for refund for 1995 taxes, theBoard postponed action until regular session Commissioner Pope abstained fromdiscussion on this decisionC Robert A Parker - Parcel 413M990061 Pleasant Grove TownshipDECISION No changeD Mr J Guy Abell - Parcel 415091050 Smithfield TownshipDECISION No ChangeThe Board agreed to accept the Tax Departments recommended values on all otherproperties, which were scheduled for appeal, if the property owners did not show up as scheduled or didnot ask to be rescheduledUpon a motion by Commissioner James W Cash, seconded by Commissioner John M Bookerand carried by unanimous vote, the Board recessed the Board of Equalization and Review until 1000am, May 31, 1996, and resumed regular session3 Appeal for Tax Refund - Christine P King and Charles ParrishCommissioner James W Cash moved the Board refund deferred taxes paid by Ms Christine PKing and Charles Parrish when they exchanged properties Commissioner Cecil M Massengill secondedthe motion, which carried by the following voteAyes Norman C Denning, Cecil M Massengill, John M Booker, James W Cash, and JerryF WoodNays Eleanor N CreechAbstaining Cookie PopeCommissioner Eleanor N Creech explained she believes the General Statutes need to be changedand Ms King and Mr Parrish should not be required to pay back deferred taxes; however, she noted shecould not go against the General Statues and accept personal liability in this matter3034 Request for Refund - Charles Malinda PopeCommissioner John M Booker moved the Board deny the request from Charles and Malinda Popeto refund taxes paid in 1995 on their property in Clayton Township Commissioner James W Cashseconded the motion, which carried by the following voteAyes Norman C Denning, Cecil M Massengill, John M Booker, James W Cash, and JerryF Wood and Eleanor N CreechNays NoneAbstaining Cookie Pope5 Landfill Tipping Fees and Decal Fees - IncreaseThe County Manager explained that citizens are wanting to buy decals for the solid wastecompaction sites for FY 1996 -97 He recommended cost of a decal be increased to 50, of which 38would pay for disposal costs and the remaining 12 would be applied toward the cost of operating thesites Currently, operating cost of the compaction sites is paid from the County tax dollar Also, as wasnoted at the March 4, 1996, meeting when future plans for the landfill were discussed, the cost of solidwaste disposal continues to rise yearly He recommended the Board increase landfill tipping fees to 31per ton, based on actual costsCommissioner Cecil M Massengill stated he recognizes the need to get the costs of operating thesites off the taxpayer, however, a 20 increase will be difficult for some usersFollowing discussion, Commissioner John M Booker moved the Board increase the cost ofcompaction site decals from 40 to 45, and increase landfill tipping fees to 31 per ton CommissionerJames W Cash seconded the motion, which carried by the following voteAyes Norman C Denning, John M Booker, James W Cash, Jerry F Wood, Eleanor NCreech, and Cecil M MassengillNays Cookie Pope6 New Landfill Bids Opened - UpdateThe County Manager informed the Board that bids were opened on the new Subtitle D LandfillProjected costs to build the new lined cells would be 3750 per ton plus costs for closure on the existinglandfill He pointed out the County has a thirty year obligation on the old landfill, regardless of whetherthe new one is built or not He stated the Public Utilities Director is continuing to look at other optionsfor the Boards considerationThere being no further comments, Commissioner John M Booker moved the Board recess until1000 am, May 31, 1996 Commissioner James W Cash seconded the motion, which carried byunanimous voteNorman C Denning, ChairmanJoyce K Ennis, ClerkDetailsAnnotationsEntry PropertiesModified11192013 23909 PMCreated492003 101256 AMTemplateMinutesFieldsMinutes - TypeRecessedMinutes - Date5131996Book20