|
527
<br />THE MINUTES OF THE ORANGE COUNTY
<br />BOARD OF EQUALIZATION AND REVIEW
<br />May 15, 1975
<br />The Orange County Board of Equalisation and Review met Thursday., May l5,
<br />1975, at 7:00 p.m. in the Commissioners Room at the Courthouse in Hillsborough,
<br />N. C.
<br />Members present: Chairman Flora Garrett, Commissioners Norm Gustaveson,
<br />Jan Pinney, Norman Walker, Richard E. Whitted.
<br />Members absent: None.
<br />The Board heard appeals of 1975 real property tax valuations fvr the indicated
<br />properties by the following persons:
<br />Townsh~ Tax M~ Block Parcel
<br />K. Carroll Kennedy Chapel Hi11 27 A 3A
<br />Royal H. Spence, Pres. Chapel Hill 27 A 2
<br />Burlington Industrial Realty Co. 28 - 35
<br />41D A 17,18,18A,18B,
<br />19,20,20A,21,
<br />22,23,24,25,
<br />41D D g,9A,19
<br />41D E 1,2
<br />41E A 1,2,3,14,16,
<br />& 21
<br />41E C 1,5,6,7,8,9,
<br />& 10
<br />41E D 1,10,11
<br />41E E l
<br />K. Byron McCoy Chapel Hill 80 D 7
<br />(for Alpha Tau Omega Fraternity)
<br />Sion D. Jennings Chapel Hill 66 C 5 (NML Bldg.West)
<br />(for Frank H. Kenan)
<br />John A. Cates, Treas. Chapel Hill 108 ^ 10,10.A,1OB,11
<br />Webb Development, Inc. 30 - 2B
<br />John A. Cates Chapel Hill 85 M 14
<br />The following appeals also were cpnsidered by the Board although the appellants
<br />were unable to appear:
<br />Bruce F. Grove, Tax Representative
<br />Texaco, Inc. Chapel Hill 86 n 1
<br />Lyda Eubanks orgain Chapel Hill 52 ^ 2
<br />The Board resolved the appeal by the Orange County Medical Foundation, Inc.
<br />heard April 29, 1975, by appropriate order affirming the Tax Supervisor's denial
<br />of a 1975 application for exemption fvr the Foundation's property in Hillsborough
<br />Township (Tax Map 36 Block p Lot SA), having received the opinion of the County
<br />Attorney set out below:
<br />"Atarecent meeting of the Board of County Commissioners the County Attorney
<br />was requested to advise the Board as to whether or not the Board of Commis-
<br />sinners have the authority to exempt from taxation certain classes or types
<br />of property that may be subject to taxation pursuant to the North Carolina
<br />General Statutes.
<br />Under immediate consideration was the property located adjacent to the
<br />_ present property of the Department of Social Services, the subject property
<br />being owned presently by anon-profit corporation with the intended use of
<br />the property being that a medical clinic building will be constructed thereon
<br />and thereafter the clinic will be used by pne or more 'local physicians which
<br />use shall be occasioned by rental agreement or lease from the non-profit corpor^
<br />ation to the said one or more local physicians.
<br />The Board of Commissioners had previously received from a member of the
<br />Institute of Government and from the Tax Supervisor, Bill Laws, opinions to
<br />.the effec t that the present statutes do not exempt this property from taxation.
<br />The County Attorney was requested to determine whether or not he agrees
<br />with those opinions and further to determine whether or not the County has the
<br />authority to exempt such property from taxation.
<br />After an examination of the North Carolina General Statutes and the North
<br />Carolina Constitution, it is the opinion of the County Attorney that the
<br />County does not have the authority to exempt the subject property from
<br />taxation.
<br />The County Attorney agrees with Mr. Bill Campbell of the Snstitute of Govern-
<br />, ~ ment with respect to General Statutes Sections 105-278.7 and 1D5-278.8 that
<br />according to the terms thereof the subject property is not exempt from taxation.
<br />
|