Orange County NC Website
• <br /> • had sent in the tax listing using the full purchase price as value. Mr. Berkowitz, <br /> who was resent, said that he had originally listed the full <br /> p purchase price for <br /> tax purposes based on information he had received from a clerk in the tax office. <br /> He said that approximately $30,000 of the purchase price was good will. Mr. Lloyd <br /> said he had visited the site and agreed with Mr. Berkowitz that the equipment is <br /> . not worth the amount on the tax books; he added that the equipment is about ten <br /> . years old. Mr. Berkowitz said that good will is not taxable as he had erroneously <br /> . understood the tax clerk to say. <br /> The County Attorney told the Board it could release or refund taxes on two <br /> bases: 1) clerical error; or, 2) illegal tax. It was his opinion that this case <br /> . falls into the latter category, that of illegal tax, there being no legal basis <br /> to tax beyond market value. <br /> . Commissioner Lloyd moved, seconded by Commissioner Walker, to grant the <br /> . tax release request for 1980-81 reducing the business personalty for Brujest, Inc., <br /> . by $31,238.00 and $30,544.00, respectively, because the additional tax was beyond <br /> . market value and,therefore, an illegal tax. Vote: Ayes, 5; noes, 0. <br /> D-5 PUBLIC HEARING REQUESTS <br /> Mr. Marvin Collins, Planning Director, told the Board that the developer of <br /> . The Timbers had missed the submittal deadline for the November Joint Public Hearing <br /> . by only two or three days and was requesting a special joint public hearing for <br /> , January 24, 1983, rather than waiting until the regularly scheduled February, 1983, <br /> Public Hearing. The Board noted that the NACo Legislative Conference would be <br /> held the last week in February and consequently that Public Hearing might have to <br /> be rescheduled. <br /> Commissioner Willhoit moved, seconded by Commissioner Walker, to have a joint <br /> public hearing with the Planning Board on January 24, 1983, for The Timbers, Mr. <br /> Freeland and any others who make a timely request for inclusion. Vote: Ayes, <br /> 5; noes, 0. <br /> D-6 TRANSPORTATION ADVISORY COMMITTEE <br /> Ms. Smith told the Board that under Federal law, Transportation Advisory <br /> Committees must be composed of elected officials and that, as the result of the <br /> latest census, Chapel Hill-Carrboro and two other portions of Orange County were <br /> included in the Durham urbanized area. The Commissioners need to appoint one of <br /> their members to serve on the Durham Area Transportation Advisory Committee <br />