May 2, 1977 - 10:35 AM - County Board of Commissioners Meeting Minutes (Special)
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282May 2, 1977The Johnston County Board of Commissioners met as a Board of Equalization and ReviewMonday, May 2, 1977, at 1035 am, in the Commissioners Room, Johnston County Courthouse, Smith-field, North Carolina, and were administered the oath as a member of the Board of Equalization andReview by George Willets, Assistant Clerk of Superior CourtChairman Denning called the Board,of Equalization and Review to order, with the followingmembers present Norman C Denning, Chairman, Frank B Holding, Vice Chairman, Howard Benton, J ERogerson and John M Booker, DVMJohnnie Stott, Tax Supervisor, was present at this time and presented to the Board ofEqualization and Review Pair James Congleton and Mr Dale Hama Mr Stott explained that Mr Congletcand Mr Ham had a tax request for their consideration sitting as a Board of Equalization and ReviewMr Congleton, as spokesman, explained that three businesses, Congleton Hardware, RexShoe Shop and Hooks and Layne Tire Company, housed in a large facility located on Market Street wascompletely destroyed by fire on January 28, 1977 Mr Congleton explained they had come requestingrel i of on their 1977 taxes, as they had 1 i sted inventory-for tax;ea, as ofr January V,` 1g77Commissioner Booker asked the Tax Supervisor to explain the law in regards to theauthority of the Board of Equalization and Review in a matter of this nature Mr Stott referred toG S 105 -285 and 105 -380After discussion of the above tax matter, Commissioner, Frank B Holding moved that theTax Supervisor be instructed to reduce the tax assessment of Hooks and Layne Tire Company, Rex ShoeShop and Congleton Hardware by fifty 50 percent for 1977, due to the fact that these firms werecompletely burned out and destroyed by fire on January 23, 1977Commissioner Howard Benton seconded the motion which was carried unanimously Therebeing no further business to come before the Board of Equalization and Review at this time, theBoard recessed this meeting at 1048 am, subject to recall if necessaryle i ?? e - 0?Norman C Denning, ChairmanBoard_ of Equalization and ReviewEleanor N Creech, ecretaryVIi