October 24, 1995 - 7:00 PM - County Board of Commissioners Meeting Minutes (Recessed)

October 24, 1995The Johnston County Board of Commissioners resumed regular session Tuesday,October 24, 1995, at 7 00 oclock pm in the Commissioners Meeting Room, JohnstonCounty Courthouse Annex, Smithfield, North Carolina, with the following membersPresent Norman C Denning, Chairman, John M Booker, Vice Chairman, James WCash, Jerry F Wood, Cecil M Massengill, Eleanor N Creech and CookiePopeAbsent NoneAlso Present Richard B Self, County Manager, and Joyce H Ennis, Clerk to the BoardThe Chairman called the meeting to order1 Hopewell Pisgah Water District - ResolutionsUpon a motion by Commissioner John M Booker, seconded by CommissionerEleanor N Creech and carried by unanimous vote, the Board recessed regular session tosit as the Hopewell Pisgah Water District BoardJackie McLamb with Rural Economic and Community Development Services,presented a revised letter of conditions, and reviewed with the Board the necessarychanges in the Hopewell Pisgah Water District grant and loan documents The conditionsof the original documents, presented to the Board on November 7, 1994, were revised dueto an increase in the loan and grant amounts The new total loan amount will be1,799,000, and the total grant, which includes the additional 212,500 grant to beawarded for the current federal fiscal year, will be 1,369,500Following discussion, the following resolution accepting the revised conditions waspresented for adoptionHOPEWELL-PISGAH WATER DISTRICTBE IT RESOLVEDThat the Board of Commissioners for the HOPEWELL-PISGAH WATER DISTRICTaccepts the conditions set forth in the Revised Letter of Conditions dated July 12, 1995,revising those conditions as presented to the Board by letter dated November 7, 1994; andFmHA Form 1942-31, Association Water or Sewer System Grant Agreement and FmHAForm 1942-47 Loan ResolutionThat the Board approves as shown on Form FmHA 442-7 Operating Budget , theproposed budgetThat the Chairman and Clerk be authorized to execute all forms necessary to obtain asubsequent loan and grant from Farmers Home Administration, now known as the RuralUtility Service of the Rural Economic and Community Development Services, including,but not limited to the following formsForm FmHA 1942-31 Association Water or Sewer System Grant AgreementForm FmHA 1942-47Loan ResolutionForm FmHA 1942-46Letter of IntentForm FmHA 442-7Operating BudgetForm FmHA 400-4Assurance AgreementForm FmHA 400-1Equal Opportunity AgreementForm FmHA 1940-1Request for Obligation of FundsForm FmHA 1910-11 Applicant Certification Federal Collection PoliciesForm AD-1047 Certification Regarding DebarmentForm AD-1048Second Tier-Debarment CertificationForm AD-1049 Certification Regarding Drug-Free WorkplaceExhibit A-1, 1940-Q Certification for Contracts, Grants Loans181That if the interest rate charged by FmHA should be changed between this date and thedate of actual loan approval, the Chairman and Clerk be authorized to execute new formsreflecting the current interest rate and revised payments as required by FmHAThat the Board of Commissioners elects to have the interest rate charged by FmHA to bethe lower of the rate in effect at either the time of loan approval or loan closingThe proposed rate schedule for Water use will be as followsMinimum 1250 plus 200 per 1000 all over 0 gallonsThis resolution to become a part of the official minutes of the Board meeting held onOctober 24, 1995A motion to adopt the resolution was made by Commissioner Eleanor N Creechand seconded by Commissioner Cecil M Massengill The motion passed by unanimousvote2 Policies for Hopewell Pisgah Water District as Recommended by Advisory BoardCounty Manager, Richard B Self, informed the Board the Hopewell Pisgah WaterDistrict Advisory Board met recently and requested the Board approve the following policyconcerning assessment fees for new water lines in subdivisionsRecommended PolicyThe assessment fee for new water taps in subdivisions to be 750 per lotwith 300 per lot to be reimbursed, based on assessments collected, to thedeveloper during a three year period to offset a portion of his costReimbursements shall be made semi-annually with the three year periodto begin at the time the water system is accepted by the District Totalreimbursement to the developer shall not exceed his initial cost Theremaining 450 to be placed in the Districts capital account for futurewater system expansion and repairsFollowing discussion, Commissioner Jerry F Wood moved the Board adopt therecommended policy as stated above Commissioner Cecil M Massengill seconded themotion, which carried by unanimous voteREGULAR SESSION RESUMEDUpon a motion by Commissioner John M Booker, seconded by CommissionerCookie Pope and carried by unanimous vote, the Hopewell Pisgah Water District Boardadjourned and regular session was resumed3 Board of Equalization and ReviewUpon a motion by Commissioner James W Cash, seconded by CommissionerEleanor N Creech and carried by unanimous vote, the Board recessed regular session tosit as the Board of Equalization and ReviewA APPEALS REVIEWED BY TAX DEPARTMENT AND BROUGHT BACK TOBOARDAs requested by the Board, Sheila Garner,Real Property Supervisor, stated she has reviewed the following two appeals whichwere previously heard by the Board of Equalization and Review She offered commentsand the following recommendations based on her review1 Charles V Strickland - Parcel #11M03010M ONeals Township NewValue 1,810 Requested Value 500 Originally heard August 23, 1995I•Ms Garner stated the value of this property, which was assessed as clear land, waslowered during informal hearings from 8,000 to 3,000 because the property would notperk After visiting the site, tax staff found that the land is wooded and has a ditchthrough the property Value has been adjusted accordingly and reduced to 1810 Sherecommended no further reductionDECISION The Board accepted the recommendation of the tax department2 George R Mary Schultz - Parcel #12M11016A Pine Level TownshipNew Value 277,600 Requested Value 198,370 Originally heardAugust 8, 1995Ms Garner noted this is the KOA Campground property She stated she revisitedthe site, and based on a comparison with Holiday Travel Park, the only comparableproperty in the County, recommended no change in valueDECISION The Board accepted the recommendation of the tax departmentB APPEALS ON DOUBLE-WIDE MOBILE HOME REVIEWEDAs requested by the Board, Ms Garner brought back to the Board double-widemobile home cases for further review She stated that both she and Tax Administrator,Sterling Hancock, have visited each of the sites and reviewed the pertinent facts on eachcase She furnished Board members with average cost information for purchasing andsetting up double-wide homes in the County She reintroduced the following cases1 Larry E Cox - Parcel #04007026 Boon Hill Township New Value 23,290Requested Value 14,000 Case originally heard August 23, 1995Ms Garner explained after revisiting the property the value was reduced to23,290 based on condition of the mobile home She recommended no further reduction invalueDECISION No Change2 Woody Lane Bailey - Parcel #110010520 ONeals Township New Value28,100 Requested Value 9,000 Case originally heard June 29, 1995Ms Garner stated the mobile home is on a continuous footing foundation and isbeing maintained as a nice home The value was previously lowered and she recommendedno additional changeDECISION No Change3 Amy Yvonne Toole - Parcel #04011192K Boon Hill Township New Value32,950 Requested Value 18,000 Case originally heard July 12, 1995Ms Garner noted the value was reduced on this property during informal hearingsShe recommended no additional reductionDECISION No Change4 James Rayford Stevens - Parcel #07E07010A Elevation Township NewValue 55,750 RequestedValue 35,000 - 40,000 Case originally heard June 20, 1995Ms Garner stated this property is attractively maintained and is in above averagecondition Value was lowered during informal hearings Since the revaluation, newimprovements have been made which will be reflected in the tax value as of 1196 Sherecommended no further changeDECISION No ChangeI•5 Peggy Lewis - Parcel #13D04007B Pleasant Grove Township New Value28,690 Requested Value None Stated Case originally heard August 8, 1995Ms Garner noted a 10 reduction was previously given on this property Sherecommend no additional changeDECISION No ChangeGeneral Discussion on Double-wide Mobile Home ValuationsCommissioner Cecil M Massengill stated that even though he has gone along withthe previous decisions, he is botheredby the fact that in valuing double-wide mobile homesas real property, there is no consideration for depreciationCommissioner Eleanor N Creech concurred, and explained her greatest concern isthat all taxpayers are treated fairly She stated, in her opinion, mobile homes are not aswell build and depreciate at a faster rate than stick-built homes She recommended theBoard consider some type of additional relief for these taxpayersChairman Norman C Denning agreed that a mobile home may not last as long asa stick-built house, but when compared to a stick-built home of the same size, the stick -built is valued considerably more He further noted that mobile homes are now being builtbetter than in the past, and if a double-wide is on a permanent foundation and landscaped,the property owner has a nice homeCommissioner John M Booker stated his greatest concern is that taxpayers havehad an extreme change in value since last year when the double-wide mobile homes weretaxed as personal property The people dont understand why their mobile home wasconsidered personal property and given depreciation last year, and now the same mobilehome is valued as real property with a much greater valueCommissioner Massengill agreed and pointed out that most people were unawarethat the way of assessing values on double-wide mobile homes would change with the 1995revaluationCommissioner Cookie Pope questioned why lending institutions still value mobilehomes based on depreciation, and the County values them as real propertyMs Garner explained that most other counties in the State have for several yearslisted double-wide mobile homes as real property She pointed out the tax value is assessedon not only the cost of the mobile home, but also the additional cost for underpinning,brick work, electric hook-up, and well and septic tank installation She noted the Countyhas over 2500 double-wide mobile homes, and only 14 owners appealed their values Shenoted that in order to be fair to all taxpayers, any adjustment would need to be made toall 2500 property ownersReview of Double-wide Mobile Home Appeals Continued6 Judy Patsy Woodard Daniels - Parcel #14Q 12020 Boon Hill Township NewValue 36,060 Requested Value 22,740 Case originally heard June 29, 1995Ms Garner recommended no change in valueDECISION No Change7 C Braxton Langdon - Parcel #1510902113 Smithfield Township New Value27,870 Requested Value 16,000 Case originally heard September 11, 1195Ms Garner noted this mobile home is on a permanent foundation and landscapedShe recommended no change in valueDECISION No ChangeF60158 William P Creech - Parcel #13D04055Y Pleasant Grove Township NewValue 53,570 Requested Value 32,000 Case originally heard June 14, 1995Ms Garner stated this is a 1988 model home located in Westwind Subdivision Sherecommended no changeDECISION No Change9 Garry Edward Parker - Parcel #13M99006HB Pleasant Grove TownshipNew Value 42,000 Requested Value 14,400 Case originally heard August 8, 1995Ms Garner recommended no change in valueDECISION No Change10 Donnie Ray Best Jr - Parcel #1OP08008B Micro Township New Value45,700 Requested Value 38,000 Case originally heard July 12, 1995Ms Garner noted the value was reduced during informal hearings Sherecommended no additional reduction in valueDECISION No Change11 Ruby Cecil Hocutt - Parcel #11N02042B - Parcel #11N02042B ONealsTownship New Value 39,760 Requested Value 18,500 Case originally heard August23, 1995Ms Garner recommended no change in valueDECISION No Change12 Dale L and Sandra W Austin - Parcel #11M06016A ONeals TownshipNew Value 62,910 Requested Value 50,800 Case originally heard September 26,1995Ms Garner noted further improvements are currently being made, which will beassessed as of January 1, 1996 She recommended no changeDECISION No Change13 Michael Alan Langston - Parcel #02L1802 1B Bentonville Township NewValue 42,780 Requested Value 41,450 Case originally heard August 23, 1995Ms Garner stated his property has been reduced an additional 10 because of itsproximity to a hog operation She recommended no further changeDECISION No Change14 LaVee L Medlin - Parcel #17J06009 Wilson Mills Township New Value138,480 Requested Value None Stated Case originally heard August 23, 1995Ms Garner recommended no changeDECISION No ChangeThere being no further appeals, Commissioner Jerry F Wood voiced appreciationof Ms Garner and the entire Tax Staff for the excellent job they have done during therevaluation period He agreed with earlier statements that some of the values for mobilehomes seem high, but they are, in his opinion, in line with other property values in theCountyI•Commissioner Eleanor N Creech added her appreciation for the Tax Departmentand the excellent job they have done She noted this has been a difficult year and theirtask has not been easyCommissioner Cookie Pope stated she is not completely satisfied with some of thevalues, but feels the Board has done the best they can do under the circumstances For thetime being, she stated she can live with the decisions that have been madeUpon a motion by Commissioner Jerry F Wood, seconded by Commissioner JamesW Cash and carriedby unanimous vote, the Board of Equalization and Review adjourned,and regular session was resumedREGULAR SESSION RESUMED4 Request for Tax RefundsJames Tyner, Assistant Tax Administrator, presented the following casesrequesting tax refundsA Curtis Neal Murphey and Barbara A Murphey - Parcel #16J03053DWilders Township Request Refund of Penalties for 1991-94 Reason for Appeal Taxpayerdid not realize mobile home had to be listed yearlyMr Tyner explained that, as required by law, penalties were assessed for themobile home not listedMr Murphey stated he listed their mobile home in 1990, but the form changed in1991 and he did not see a place to list the property on the new form As he and his wifewere from out of state, they were not familiar with the way mobile homes were listed, andassumed the previous years listing was sufficientDECISION Upon a motion by Commissioner Cecil M Massengill, seconded byCommissioner Cookie Pope and carried by unanimous vote, the Board voted to forgive100 of the penalty assessed Mr Murphy for failure to list his mobile home property foryears 1991-1994B Robert Edward Winborn - Parcel #03R01019 Beulah Township RequestRefundof taxes for 1993 and 1994 Reason for Appeal Charged with bulkbarns that weresold in 1992 and a tenant dwelling sold in 1993Mr Tyner explained the tax staff has checked and these properties have been soldas statedDECISION Upon a motion by Commissioner John M Booker, seconded byCommissioner Cookie Pope and carried by unanimous vote, the Board authorized refundto Robert Edward Winborn for taxes paid for 1993 and 1994 on properties previously soldC Mattie Humphrey and Mozelle Holliday co of DG Satterfield - Parcel#15079001 Smithfield Township Request Refund and release of property Reason forAppeal Property transfered to JC Airport Authority on 2392 Previous property ownerdeceased and no available funds for 1 months taxesMr Tyner explained the 1992 tax bill for this property is outstanding The propertywas owned by the County Airport Authority for eleven months, and by the previousowners for one month The owners are deceased and there are no heirs to pay the proratedtaxes for the month of January, 1992Upon a motion by Commissioner Jerry F Wood, seconded by Commissioner JohnM Booker and carried by unanimous vote, the Board released all 1992 taxes on propertytransferred to the Johnston County Airport Authority in February, 1992, which waspreviously owned by Mattie Humphrey and Mozelle Holliday5 Historic PropertiesCounty Manager, Richard B Self, informed the Board the Tax Department hasreceived an application for reduced taxes based on historic status of property Apparently,in past years, a few historic properties in the County have been given some taxconsideration This was done in error, however, as the Board has never adopted anordinance and set up a Historic Properties Commission as would be required by lawFollowing discussion, it was the consensus of the Board that 1 the County does notwish to adopt a historic properties ordinance or establish a historic properties commission,and 2 all historic properties in Johnston County are be taxed according to the lawTax Administrator, Sterling Hancock, stated he would respond to the personsinvolved, and correct the values effective January 1, 19966 Change in State Building Code For Public Water and SewerThe County Manager informed the Board the North Carolina General Assemblyhas amended the State Building Code to stipulate that all new construction, where publicwater andor sewer is available and feasible , SHALL be connected to public waterand or sewer He noted this has been brought to the attention of the Board of Health andmay cause some concern with property owners He pointed out, however, that this is nowState law, and our local agencies must enforce this codeThere being no further business, Commissioner John M Booker moved the Boardadjourn Commissioner Eleanor N Creech seconded the motion, which carried byunanimous voteNorman C Denning, ChairmanJoyce H Ennis, ClerkDetailsAnnotationsEntry PropertiesModified11192013 32431 PMCreated4142003 91751 AMTemplateMinutesFieldsMinutes - TypeRecessedMinutes - Date10241995Book20