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53 Upon motion, of Commissioner Norman Walker, seconded by Commissioner Whined, it was moved and adopted that the Hoard accept the recommenda- tien of the Tax Supervisor to reduce the value of the Carmichael land and house to $64.,900.00. H. Jefferson Rainey appealing the assessment on a tract situated in Chapel Hill Township and .shown on Tax Map 8 as Parcel 3-A,H1ock B. Mr. Rainey did not appear. C. George Tate, Jr., appealing the assessment on three tracts in Chapel Hill Township. Mr. Tate spoke of Parcel 85-L-33.. He stated ~, that this was a vacant lot and that he had purchased the property three years ago at a price of $16,000.00 He stated further that the property, in his opinion, was overpraised by $13,000.00 or more. This land was assessed by the Tax Office at $36,600.00. Parcel listed as 85-L-32, Mr. Tate stated that a portion of this building was used for storage and that the property was located in a Black neighborhood. 85-L-32 had been assessed by the Tax Office at $33,700.00. ..., The Board of Commissioners took no action on these two matters but requested the Tax Supervisor to study these matters further and to make recommendations to the Board. Mr. Tate referred to parcel listed as 23-D-11A which has a Duke Power line running through the property. This land is located on Purefoy Road. Upon motion of Commissioner Pinney, seconded by Commissioner Gustaveson, the Board voted unanimously to accept the recommendation of the Tax Supervisor and reduce the assessment for 23-D-11A from $2,100.00 to $1,000.00 Mr. Tate spoke in behalf of R. A. Butler who owns property listed as 92-A-22 and 92-A-23 in Chapel Hill Township. He informed the Board that 92-A-22 was a junk yard and 92-A-23 was a garage area. The 1975 assessment for 92-A-22 was $40.,000.00. The Tax Supervisor's recommenda- tion was that this property be reduced to $11,400.00. The 1975 assess- ment for parcel 92-A-23 was $17,300.00. The Tax Supervisor recommended that Parcel 92-A'23 not be reduced but increased to $17,500.00. Upon motion of Commissioner Whitted, seconded by Commissioner Gustaveson, it was moved and adopted that the Board accept. the recom- mendations of the Tax Supervisor for Parcels 92-A-22 and 92-A-23. Mr. Laws stated that he had three refunds for the J.H.H. Corporation for the Board's approval due to double listings. Shepherd Story - Tract #7986 in Hillsborough Township, a'refund in the amount of $20.43. Upan motion of Commissioner Pinney, seconded by Commissioner Whitted, it was moved and adopted that the County refund $20.43 to the J.H.H. Corporation. American-Marietta - Tract #2605 in Eno Township, a refund in the amount of $12.20. Upon motion of Commissioner Pinney, seconded by Commissioner Gustaveson, it was moved and adopted that the County refund $12.20 to the J.H.H. Corporation. Marshall Baker - Tract #2602 in Eno Township, a refund in the amount of $59.00. Upon motion of Commissioner Pinney, seconded by Commissioner Whined, it was moved and adapted, that the County refund $59.00 to J. H. H. Company. Mr. Laws presented a tax refund request from Mr. George Dusenbury for Tract #56355 in Chapel Hill Township. A refund was requested due to a clerical error in the incorrect square footage. The refund is in the amount of $134.91.