August 23, 1995 - 7:00 PM - County Board of Commissioners Meeting Minutes (Recessed)

August 23, 1995The Johnston County Board of Commissioners resumed regular sessionWednesday, August 23, 1995, at 7 00 oclock pm in the Commissioners Meeting Room,Johnston County Courthouse Annex, Smithfield, North Carolina, with the followingmembersPresent Norman C Denning, Chairman, James W Cash, Jerry F Wood, Cecil MMassengill, Eleanor N Creech and Cookie Pope Cookie Pope was excusedat approximately 8 00 pmAbsent John M BookerAlso Present Richard B Self, County Manager, and Joyce H Ennis, Clerk to the BoardThe Chairman called the meeting to order1 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 ReviewSheila Garner, Real Property Supervisor, introduced the scheduled appealsA Gail Wood King - Parcel #13CO2034B Pleasant Grove Township, NewValue 104,790 Requested Value 90,000 Reason for Appeal Next to a mobile homepark and low income subdivision Have tried to sell for five years Only about 1200 sq ftof house is finished Addition is not finished on insideMs Garner This was lowered during informal hearingsB Shirley C Deans - Parcel #10O06049A Micro Township, New Value55,800 Requested Value 48,000 Reason for Appeal Needs repairs Mobile Homes inthe areaC Claydean McLamb - Parcel #09G14094B Meadow Township New Value48,470 Requested Value 25,000 Reason for Appeal Home over 100 years old Landis sand - not suitable for growing anything Only 13 acres in cultivation Value too highMs Garner Home not picked up in previous valuations Double-wide located on theproperty creating second homesiteD John E Massengill - 4 parcels1 Parcel #07G09042H Elevation Township New Value 8,900 RequestedValue 2,290 Reason for appeal See reason for appeal on #32 Parcel #07G09042M Elevation Township New Value 2,330 RequestedValue 828 Reason for appeal See reason for appeal on #33 Parcel #07G09042K Elevation Township New Value 3,550 RequestedValue 580 Reason for Appeal Value on all three parcels has decreasedinstead of increased Not as much income off the properties as in previousyears4 Parcel #07G09041 Elevation Township New Value 32,500 RequestedValue 14,800 Reason for Appeal 5 or 6 acres has been declared highlyerodible - cant tend but every third year Income from this property hasdecreased Hog houses near the property130E Runell and James B Bunn - Parcel #16J03076B Wilders Township NewValue 75,880 Requested Value 60,000 Reason for Appeal Taxpayer is satisfied afterreviewing value with tax staffF Luby Cecil Hocutt Nellie B Hocutt - Administrator - Parcel #1 IN02042BONeals Township New Value 39,760 Requested Value 18,500 Reason for AppealMobile home owned by estate of Luby Hocutt Lot is rented Appraisals for 18,650 and18,970 The mobile home will have to be sold - unpinning will have to be removedG Lavee L Medlin - Parcel #I 7J06009 Wilsons Mills Township New Value142,180 Requested Value None Stated Reason for Appeal Double-wide Mobile Homebought for 28,376 in 1994 Has only a vinyl skirt underpinning Only 12 of the 50 acresis cleared 25 to 30 acres is marshMs Garner 4 home sites One brick home and three double-wide mobile homesowned by grandchildrenH D H Johnson, Sr - Parcel #O1E080418 Banner Township New Value45,710 Requested Value 35,000 Reason for Appeal Value too high Property locatedoff the roadMs Garner Value based on comparable property that recently soldI Joe C and Grace A Barbour - Parcel #O1E09047A Banner Township NewValue 93,380 Requested Value 73,640 Reason for Appeal On fixed income Only2600 per year in rent from the farm Feels value too highJ Warren Farming Company - Parcel #09L170331 Meadow Township NewValue 9,450 Requested Value None Stated Reason for Appeal George Warren spokeHe and his brothers purchased a farm, then later bought 4 acres to have road frontageThese four acres are valued higher than rest of farmMs Garner If this property was in the same name as the farm, it could beconsidered part of farm land since it adjoins Mr Warren stated he will change deeds andnotify tax officeK C S Properties - 2 parcels1 Parcel #04007026 Boon Hill Township New Value 27,130 RequestedValue 14,000 Reason for Appeal Dick Parker represented C S Properties Too high,should be, in his opinion, 21,000Ms Garner Double-wide was not included on last valuation2 Parcel #14019026 Selma Township New Value 37,530 RequestedValue17,850 Reason for Appeal Too high - 86 acres in town 25,000 should be valueaccording to Mr ParkerMs Garner House has been lowered since last valuation because of conditionCorner lot and larger than most in the areaL James William Hughes - Parcel #15L11012 Smithfield Township NewValue 191,950 Requested Value 90,000 Reason for Appeal 45 acre farm Valueincreased following informal hearing 5 Easements on the farmMs Garner Explained farm deferment - Taxpayer satisfied with taxM Lynwood Rains - Parcel #04P09012F Boon Hill Township New Value163,940 Requested Value 130,000 Reason for Appeal Recently built new housemoved in December 1994 Paid 130,000 for the house131N Billy Ray Best - 2 parcels1 Parcel #15093008 Smithfield Township New Value 78,460 RequestedValue 71,170 Reason for Appeal Too high - appraisal made 3 years agofor 60,0002 Parcel #15093009 Smithfield Township New Value 16,000 RequestedValue 11,000 Reason for Appeal Small lot beside of house which theypurchased to extend their yard Lot too small for a home, but they havebuilt a garage on it since the first of the yearO Charles V Strickland - Parcel #11M03010M ONeals Township NewValue 3,000 Requested Value 500 Reason for Appeal Corner lot - State has dugdrainage ditch in front - Too small to put a house on it because of this drainage ditchAppraised too high always Brother was going to buy, but permit to build a house wasdeniedMs Garner This lot valued less than other lots in the area Staff has reduced torural acreage value because it is not a suitable building lot Staff to check to see whypermit was deniedP Robert A Dennison - Parcel #05G02015N Clayton Township New Value20,000 Requested Value 17,000 Reason for Appeal Sold identical lot, adjacent to thisproperty, in 1991 for 14,000Ms Garner All lots in the subdivision are now valued at 20,000Q Michael Alan Langston - Parcel #02L18021B Bentonville Township NewValue 49,710 Requested Value 41,450 Reason for Appeal Taxpayer stated he has noproblem with value placed on double-wide Problem with value on land - 16 different hoghouses within 34 mile Land value too highMs Garner This is considered a homesite with well and septic tank Has not beendepreciated for nearby hog operationR James C Strickland - Parcel #1ON070041 Micro Township New Value60,540 Requested Value None Stated Reason for Appeal House built in 1904 valuedtoo high - needs repair, damaged by termites Taxpayer does live in the house House isonly about 6 off the ground in the front and impossible to get under to treat for termitesPorch is rottenREQUEST FOR TAX REFUNDSInterim Tax Administrator, James Tyner, presented the following cases for refundof taxes1 Kenan Transport Company - Representative Patrick Manhard - SelmaTownship Request for refund for 1991-1994 for taxes overpaid - 6,04107 ReasonAmended Personal Property ValuesMr Tyner Dept of Revenue has recommended this refund2 Lowes Investment Corporation - Representative Gene C Acuff - Parcel#140740130 Selma Township Request for refund for 1990 - 1994 - 11,83295 ReasonWarehouse appraised incorrectly in 1988Mr Tyner During revaluation it was discovered over 14,000 sq ft appraised asfinished resale and it is actually warehouse3 Charles C Lyttle and Linda K Lyttle - Parcel #05H03197N ClaytonTownship Request for Refund for 1990-1992 - 30222 Reason 1987 dwelling wascharged with 298 sq ft too much132Mr Tyner Same property as next request - this property was charged with toomuch sq footage Both current and previous owner are asking for refund4 John J Jack - Parcel #05H03197N Clayton Township Request for Refundfor 1993-94 - 20148 Reason Dwelling charged with too much sq footage in 1987Mr Tyner This is the same property as previous request2 Decisions on Appeals New Values are Approximate, Exact Figures will beDetermined by the Tax OfficeA Gail Wood King - Parcel #13CO2034B Pleasant Grove TownshipDECISION Reduce to 98,000B Shirley C Deans - Parcel #10O06049A Micro TownshipDECISION No ChangeC Claydean McLamb - Parcel #09G14094B Meadow TownshipDECISION Reduce to 42,000D John E Massengill - 4 parcels1 Parcel #07G09042H Elevation TownshipDECISION No Change2 Parcel #07G09042M Elevation TownshipDECISION No Change3 Parcel #07G09042K Elevation TownshipDECISION No Change4 Parcel #07G09041 Elevation TownshipDECISION Reduce to 26,800E Runell and James B Bunn - Parcel #16J03076B Wilders TownshipDECISION No ChangeF Luby Cecil Hocutt Nellie B Hocutt, Administrator - Parcel #11N02042BONeals Township DECISION No change at this timeG Lavee L Medlin - Parcel #17J06009 Wilsons Mills TownshipDECISION No change at this timeH D H Johnson, Sr - Parcel #O1E080418 Banner TownshipDECISION Reduce to 35,7101 Joe C and Grace A Barbour - Parcel #O1E09047A Banner TownshipDECISION Reduce to 89,000J Warren Farming Company - Parcel #091,170331 Meadow TownshipDECISION Tax Office to work with taxpayer once deeds are changedK C S Properties - 2 parcels1 Parcel #04007026 Boon Hill TownshipDECISION No Change at this time2 Parcel #14019026 Selma TownshipDECISION Reduce to 35,530L James William Hughes - Parcel #151, 11012 Smithfield TownshipDECISION No ChangeM Lynwood Rains - Parcel #04P09012F Boon Hill TownshipDECISION Reduce to 156,440133N Billy Ray Best - 2 parcels1 Parcel #15093008 Smithfield TownshipDECISION No change2 Parcel #15093009 Smithfield TownshipDECISION Reduce to 13,000O Charles V Strickland - Parcel #1IM03010M ONeals TownshipDECISION Tax office to check on whether it is suitable for building Comeback with this at next meetingP Robert A Dennison - Parcel #05G02015N Clayton TownshipDECISION No changeQ Michael Alan Langston - Parcel #02L1802 1B Bentonville TownshipDECISION Reduce to 45,430R James C Strickland - Parcel #1ON070041 Micro TownshipDECISION Reduce to 50,000DECISION ON REQUESTS FOR TAX REFUNDSUpon a motion by Commissioner Jerry F Wood, seconded by Commissioner CecilM Massengill and carried by unanimous vote, the Board approved the following refundsfor taxes1 Kenan Transport Company, Selma Township Refund for 1991-1994 fortaxes in the amount of 6,04107 due to amended personal property values2 Lowes Investment Corporation, Parcel #140740130 Selma TownshipRefund for 1990-1994 in the amount of 11,83295 due to warehouse being appraisedincorrectly in 19883 Charles C Lyttle and Linda K Lyttle - Parcel #05H03197N ClaytonTownship Refund for 1990-1992 in the amount of 30222 due to appraisal in 1987charged dwelling additional 298 sq ft4 John J Jack - Parcel #05H03197N Clayton Township Request for Refundfor 1993-94 in the amount of 20148 as dwelling was charged with too many square feetin 19873 New Date for Board of Eaualization and ReviewThe Board scheduled the next meetings of the Board of Equalization and Reviewfor 9 40 am September 5, 1995 and September 11, 1995 at 7 00 pm The Board askedMs Garner to contact and reschedule those who did not come for their original scheduledappointmentUpon a motion by Commissioner Cecil M Massengill, seconded by CommissionerJerry F Wood and carried by unanimous vote, the Board recessed the Board ofEqualization and Review until 9 40 am September 5, 19954 News Observer Requesting Records - UpdateRichard B Self explained the News and Observer has requested all computerizedrecords from the Register of Deeds in the form of computer tapes The County does nothave the equipment or ability to provide this information in a format other than paperThe Register of Deeds does, however, contract with a private vender, who maintains theinformation data base The vender has, at the Countys request, provided a tape of theinformation at a cost of 5,180 When the Countys Attorney, Howard Manning, notifiedthe News Observer of the cost, the N O refused to pay stating they should only becharged for the cost of the tape itself134Attorney Manning says that, in his opinion, the County has complied with therequest to the best of their ability, and does not have to turn over the tape without fullpayment of costThere being no further business, Commissioner Jerry F Wood moved the Boardadjourn Commissioner James W Cash seconded the motion which carriedby unanimousvoteNorman C Denning, ChairmanJoyce H Ennis, ClerkDetailsAnnotationsEntry PropertiesModified11192013 120225 PMCreated4142003 100633 AMTemplateMinutesFieldsMinutes - TypeRecessedMinutes - Date8231995Book20