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~ ~~ ~~ Item 13: The Manager recommends the attached budget amendment prepared by the Finance Director be approved. Upon motion of Commissioner Pinney, seconded by Commissioner Gustaveson it was moved and adopted to approve the budget amendment as presented by the Finance Director. For copy of budget amendment see page 574-575of this book. Item 14: The Manager recommends adoption of a resolution drawn by the Attorney General formalizing actions taken by the Board of Commissionrs on March 21, 1978.modifying the Local Government Employees' Retirement System as it applies in Orange County. The County Manager informed the Board that the Board's action on March 21, 1978 was sufficient to formalize the resolution drawn by the P,ttarney General's office. The Chairman asked she Board to discuss Item 12. Upon motion of Commissioner Walker, seconded by Commissioner Pinney, it was moved and adopted to remove Item 12 from the table for additional discussion. Bill Laws, Tax Supervisor informed the Board that J.H.H. Associates had purchased this property at the same time they purchased 47 other un- known parcels. In 1975, the Board of Equalization and Review had reduced the value of this property. J.H.H. Associates are now asking the Board to reduce the value of this property for years prior to 1976. The Chairman repeated the motion of Commissioner Willhoit to accept the recommendation of the Tax Supervisor and deny the refund request. He then called for the vote and all members of the Board voted aye. The motion was declared passed. Mr. Laws brought to the Board's attention a request from the Burwell Schools that the School be exempted from ad valorem taxes. He stated that the question was whether or not historical preservation is educational as provided for in the General Statutes. Bill Campbell from the Institute of Government concurs that historical preservation is educational. The Board agreed that the Tax Supervisor has the authority to grant this request. A requiest for relief from a late penalty has been made to the Board by Dr. Barnett Parker. Mr. Laws explained to the Board that Mark H. Daley was the owner of record as of January 1, 1977, of a house which Dr. Parker purchased in July, 1977. Taxes on the property should have been pro--rated when the house was purchased by Dr.Parker, howevex', Dr. Parker states he was un- aware taxes were due until receiving a statement of lien from his bank. Dr. Parker has said that both the builder and the Tax Collector told him taxes were paid. Mr. Laws stated to the Board that there is no pxovisian to relinquish the interest for late payment under the General Statutes. Upon motion of Commissioner Pinney, seconded by Commissioner Willhoit, it was moved and adopted to deny the late penalty refund as requested by Dr. Parker. Mr. Laws was requested to respond to Dr. Parker's letter. Item 18: The Board of Equalization and Review should convene and set at least two dates for meetings, and a date for adjourning. The Board scheduled Monday, May 8, 1978, at 7:30 p.m., as the first meeting of the Board of Equalization and Review. Another meeting will be scheduled at the May 8th meeting. May 30, 1978 has been scheduled as the adjournment date for the Board of Equalization and Review. Item 15: The Manager recommends the Commissioners.apprave the County's application to the State Department of Transportation for a grant to plan a local human services transportation system. Joe Bradshaw will review the proposal as it presently exists.