May 10, 1988 - 7:30 PM - County Board of Commissioners Meeting Minutes (Recessed)

May 10, 1988The Johnston County Board of Commissioners reconvened in regular session Tuesday,May 10, 1988, at 730 pm, in the Commissioners Room, Johnston County Courthouse,Smithfield, North Carolina with the following members presentNorman C Denning, Chairman, Frank B Holding, Vice Chairman, James W Cash,Howard Benton and John M Booker, DVMMembers Absent NoneAlso present Richard B Self, County Manager and Eleanor N Creech, Clerk tothe BoardThe Chairman called the meeting to order and the following business was transactedUpon a motion by Commissioner James W Cash, duly seconded by CommissionerFrank B Holding and carried, the Board recessed regular session to sit as a Board ofEqualization and ReviewBoard of Equalization and Review - May 10, 1988 - 730 pm1 Lane Gregory Lanes Seafood, Pleasant Grove Township, 390,120 Value forRestaurant and acreageReason Value too high based on appraisal made prior to 100 completion ofconstructionMr Gregory asked the Board to reduce the value on the restaurant building from332,940 to 265,000; based on loan value of 240,000 Land value included in 390,120The Board of Equalization and Review instructed the Tax Administrator to worktoward a 10 functional depreciation on the restaurant building2 Anthony Dale Jones, Boon Hill Township, 9,000 Value for lotReason Says valued too high Paid 9,000 for lotMr Jones told the Board he actually paid 8,600 for the lot, which he feels wastoo much He feels 7,740 would be a fair value, and asked the Board to consider thisamountThe Board instructed the Tax Administrator to work toward a value in this range3 Mr H B McGee, Pleasant Grove Township, 53,550 for House lot; 148,950for House Farm LandReason Says value is too highMr McGee stated the farm use value had relieved some of his concern, however,he still feels his house is appraised too high because of structure damages resulting froma fire, and asked the Board to consider a reductionThe Board asked the County Appraiser to revisit Mr McGees property4 Ms Rita Brown Freeman, Smithfield Township, 58,200 value for House LotReason States house and lot has rotten roof - not worth 58,200Ms Freeman showed pictures of her house; she says the roof is rotten, cracksin walls and fire place; and an old shelter is falling down She asked the Board of considera reduction in the appraised valueThe Board asked the County appraiser to revisit Ms Freemans property5 William S Ragsdale, III, Smithfield Township, 77,400 Value for House LotReason States value too high on house lot Only paid 71,000Mr Ragsdale explained to the Board he built his house for 58,000 about a yearago, purchased the lot from his dad for 4,500; located behind his warehouse betweenCarolina Packers and Powell Livestock off Highway 301 South of Smithfield He contends thatlocation and access to his property should be considered in determining his appraisal valueThe Board of Equalization and Review instructed the Tax Administrator to worktoward a value in the range of 67,000 a loo functional depreciation256May 10, 1988 Continued6 David Leach Selma Econo - Lodge, Selma Township, 408,980 Value for Econo -LodgeReason Appeal is based on occupancy rate - states value should be 283,070Mr Leach did not appear; the Tax Administrator read a letter which stated theappeal The Tax Administrator recommends no reduction because State Law prohibitsrecognizing economic factors He says this is in line with other comparable lodges in theCounty No Change7 Floyd C Price, Selma Township, 96,310 Value for Post OfficeReason States value on Post Office too highMr Price did not appear The Board discussed the property with the TaxAdministrator and the Tax Appraiser Based on the condition of the floor and roof asreported, the Board asked the Tax Appraiser to revisit the Selma Post Office and worktoward a 10 functional depreciation8 Dwight H Mayo, Pine Level Township, 112,750 Value for House LotReason States value too high on house lot for areaMr Mayo told the Board he had done a lot of the work himself; he supposedly hada turn -key contract for 78,000, but he had problems; his land is wet; only one corner lotwould perk He feels the appraised value is too high and asked the Board for considerationThe Board of Equalization and Review instructed the Tax Administrator to worktoward a value in the range of 97,5009 Kenneth R Narron, ONeals Township, 4,000, 4,400, 2,200 Value for 3 parcelsReason States property not worth what he paid for it Paid 11,000 for 3 parcels-Mr Narron did not appear The Tax Administrator reported the purchase price ofthese 3 parcels was 11,000 and the appraised value is 10,600 No Changei10 Mr Alex A Jernigan, Pine Level Township, 43,330 Value for House LotReason States value too high on house lotMr Jernigan did not appear No Change11 Mr Jeffrey Hutcheson, Selma Township, 39,460 Value for House and LotReason States house lot are not worth this when compared with house and lotat 408 Massey StreetMr Hutcheson did not appear - No Change12 Johnny Matthews, Elevation Township, 32,580 Value for House LotReason Says house lot valued too high based on 1982 15,000 purchase frommotherMr Matthews did not appear Current condition supports County appraisal Recordsindicated no reason for change13 Mr James Williams The Chairman spoke for Mr WilliamsMr Williams has two houses on his farm, rents for 50 a monthThe Board of Equalization and Review instructed the County Tax Administrator to talkwith Mr Williams to see if they can reach a satisfactory agreement on the tax values ofthese two rental houses14 Carrie B Smith, 400 West Main Street, Benson, N C;Commissioner Howard Benton spoke for Ms SmithMs Smith feels her house is valued too high, appraised value of 82,000 The houseis 40 years old and needs repair Commissioner Benton knows the property and recommends a5 reduction, about 4,000The Board of Equalization and Review instructed the Tax Administrator to worktoward a value in this rangeiLMay 10, 1988 ContinuedThere being no further business toReview, Commissioner Frank B Holding movedand that regular session be resumed257come before the Board of Equalization andthe Board of Equalization and Review adjournCommissioner John M Booker seconded the motion which carried by unanimous voteRegular Session1 Tax Management Services - Audit ServicesThe Tax Administrator told the Board he had received a proposal from TaxManagement Services to audit businesses and manufacturers to determine that inventories andmachinery equipment are listed properly for tax purposes He explained the fee for theservice would be 35 of the revenue generated from the audit It was explained to the Boardthat many counties are going to a more formalized auditThe Board agreed to take this under advisement2 Budget Amendment - Mental HealthUpon a motion by Commissioner Howard Benton, duly seconded by Commissioner JohnM Booker and carried by unanimous vote, the following budget amendment was approvedExpenditure Increase, Supplies and Materials 2,500Expenditure Decrease, Capital Outlay 500Revenue Increase, Community Based Alternatives 2,0003 Budget Amendment - Health DepartmentUpon a motion by Commissioner Frank B Holding, duly seconded by CommissionerJames W Cash and carried by unanimous vote, the following budget amendments wereapprovedExpenditure Increase Maternal HealthEquipment 10- 5925 -7400 17,535Revenue Increase Maternal HealthTitle XIX 10- 3519 -823 17,535Expenditure Increase Child HealthSpeech Therapy Clinic 10- 5945 -4565 900Physical Therapy Clinic 10- 5945 -4570 350Equipment 10- 5945 -7400 32,834Revenue Increase Child HealthChild Health Title XIX 10- 3519 -826 34,084Expenditure Increase AdministrationLife Insurance 10- 5900 -0610 80Advertising 10- 5900 -2600 1,000Travel 10- 5900 -1400 500Rent of Postage Meter 10- 5900 -2110 300Relocation Expense 10- 5900 -5700 2,000Expenditure Decrease AdministrationSalaries 10- 5900 -0200 2,000Telephone 10- 5900 -1100 1,124Revenue Increase AdministrationAdministration 10- 3511 -82 7564 Advertisement for Bids - Computer Equipment Modular Units Health DepartmentCommissioner James W Cash moved the Health Director be authorized to advertise forbids for computer equipment, plus peripherals and software for the Child Health and MaternalHealth Programs; and modular office units for the Health Department Revenue for thisequipment approved in the above budget amendment item #3 from State Funds Title XIXto be expended prior to July 1, 1988Commissioner Frank B Holding seconded the motion which carried by unanimous vote258-May 10 1988 Continued5 Proclamation - ABWA Education Month in Johnston CountUpon a motion by Commissioner Howard Benton, duly seconded by Commissioner JohnM Booker and carried by unanimous vote, the following proclamation was adoptedPROCLAMATION fJOHNSTON CHARTER CHAPTERAMERICAN BUSINESS WOMENS ASSOCIATIONSmithfield, North CarolinaIn salute to the more than 110,000 ABWA Members for theirsupportive efforts in helping women advance through educationand for developing an informed and responsible citizenry, I,Norman Denning, Chairman of the Johnston County Board ofCommissioners, Smithfield, North Carolina, proclaim MAY, 1988,ABWA EDUCATION MONTH IN JOHNSTON COUNTYIN WITNESS WHEREOF, I have hereunto set my hand andcaused the seal of the County of Johnston, to be affixed atSmithfield, this 10th day of May, 1988Upon a motion by Commissioner Frank B Holding, duly seconded by CommissionerJohn M Booker and carried by unanimous vote, the Board adjournedNorman C Denning,Eleanor N CreechClerk to the Board