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~~? The Tax Supervisor advised the Board that C. W. Davis, one of the Trustees for Union Grove Methodist Church, had filed a request that 120 acres owned by the.. ~ Church be exempt from taxation under G.S. 105.275(7) due to the fact that the Church planned to have a Boy Scout Troop utilize the property ,for ,environmental studies. Mc. Davis further requested that the Board make the request retroactive to cover the 1974 tax period. The Tax appraiser and the Tax Supervisor reviewed the status. and from this review the Board could find no justification for exempting the Unior Grove Methodist Church from their tax assessment. Discussion Qnsued concerning Plaza Associates and the tax value that had been established on a per square foot basis. The Tax Supervisor was authorized to negotiate with the owner of the NCNB Bank Building. Discussion ensued concerning tha book value now being used to appraise automobiles. The Tax Supervisor advised the Hoard as to the reasons that the Tax Department had changed from the Red Book to the NADA Book. Further Discussion ensued. Upon motion of Commissioner Gustaveson, seconded by Commissioner Whitted, it was moved that the Board accept the present selected measure of taxing automobiles. Chairman Garrett called for a vote on the motion. Commissioners Gustaveson and Whitted voted aye. Commissioners Garrett and Pinney voted nay. Due to the absence of Commissioner Walker, the vote was tied. The County Administrator presented maps of certain property that was under consideration as a possible site for the location of the Dog Pound. The County Administrator was authorized to proceed with the necessary investiga- tion on the matter. There being no further business to come before the Hoard the meeting was adjourned. d~~1s.~~~,Y 7~ Flora Garrett, Chaiiman Betty June Hayes, Clerk Item Filed: Letter written to Mr. Patton from the County Attorney. Approved: THE MINUTES OF THE ORANGE COUNTY BOARD OF COMMTSSTONERS February 18, 1975 The Orange County Board of Commissioners met on Tuesday, February 18, 1975, at 8 p.m., in the Commissioners Room. at the Courthouse in Hillsborough, N. C. Members Present: Chairman Flora Garrett, Commissioner Norm Gustaveson, Jan Pinney, Norman Walker, and Richard E. Whitted. Members Absent: None. 5. M. Gattis, County Administrator, Neal Evans, Fiscal Officer, A. B. Coleman, Jr., County Attroney, and Betty June Hayes, Clerk, were also present. Chairman Garrett referred to Item #1 on the Agenda= (Approval Minutes of -- Prior Meetings) Commissioner Walker requested that the Clerk review the minutes of the January meetings. This matter was deferred until the first Monday's meeting in March. Chairman Garrett referred to Item #2 on the Agenda: (Financial Review: County Finance Director.)