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l84 charitable activities, up until 1975. The building presently is in need o~ repairs and had applied to the Town of Chapel Hi11 for Community Devel- opment funds for improvement to the structure. Subject to the Pines Community Center being able to resolve their tax liability, the Town of Chapel Hill has approved the grant and the Center will be able to operate as a library, day care center and general recreational and community center. Mr. Taylor stated that it was his judgement that the Pines Community Center should be exempted from taxes for a revalent period. General Statutes stated that a non-profit organization, organized under Chapter 55A of the N. C. General Statutes is entitled to a release of any taxes levied against its property from 1969 until December 31, 1973. The law prior to January 1, 1974, made property owned by a non-profit corporation such as the Pines Community Center automatically exempt from ad valorem taxes. For the period from January 1, 1974, through 1ecember 31., 1976, an appeal may be made by the owner of property discovered by the Tax Supervisor if the property owner feels that he is entitled to an exemption. Further, the General Statutes exempts non profit community or neighborhood organizations such as the Pines Community Center if the property is used "Wholly and exclusively by its owner for non profit educational, scientific, literary, or charitable purposes". Mr. Taylor stated that at no time has this community group made applics~ion for exemption for 1974 to the present, therefore, for the year 1974 to the present, the Commissioners are hearing the appeal from the discovery. Mr. Taylor explained further that the community group acquired the building in February, 1969, and at that time there was a tax lien on the building and property which had,not been paid. He added that due to the state of the building, that it was not used at all during 1976. He requested that the Commissioners grant the tax exemption for the years 1974 and 1975. The County Attorney stated that the County could not legally exempt the taxes far 1969, and that they should be paid. The Tax Supervisor stated that whoever owned the building in January of 1969 is responsibile for paying the taxes. I~t was pointed out that the building was donated to the Pine Community Center in February, 1969. January 1, 1970 was the first year the property was listed as belonging to the Pines Community Center. ThA Tax Supervisor stated that he questioned whether the Commissioners could release the property. He suggested that the Board pxoceed under the adjustment of a tax bill for release of taxes for more than one year. He stated that there was another statute whereby the $oard of Commissioners could compromise a tax bill xather than the release procedure. The County Attorney stated that if the owner demonstrates that the property meets the conditions for exemption, the exemption may be approved by the Board of Commissioners at that time. Tn his opinion, the Board of Commissioners is not liminted to one year. Discussion ensued. The County Attorney stated that the Board was to consider an application for exemption for the years 1974, 1975, and 1976. The criteria is that this group was a non profit organization and the pro- perty was used wholly and exclusively by its owner for non profit educa- tional, scientific, literary, or charitable purposes." Commissioner Willhoit moved that the tax exemption for the years 1974, 1975, and 1976 be granted. This motion died fdr lack of a second. Further discussion ensued. It was pointed out that a full recreation program was in operation at the community center during the years ].974 and 1975. Commissioner Gustaveson moved that the tax exemption for the years 1974 and 1975 be granted. Commissioner Willhoit seconded the motion. Commissioner Walker stated that he felt this action was inconsistent with other appeals, and that he did not agree with the opinions which had been expressed. The Chairman called for a vote on the motion. Voting aye were Commissoners Gustaveson, Pinney, Whitted, and Willhoit. Voting nay was Commissioner Walker. The motion was declared passed.