Minutes 11-05-2013 - Laserfiche WebLink

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to inspire exploration, celebration and appreciation of Orange County's diverse landscapes and outdoor experiences. Photographers help document the beauty and diversity of natural resources, and people connecting to their environment. A total of 74 photographs were submitted in May 2013—an increase of 15% from the previous year. A panel of judges selected first, second and third place winners from the Youth and Adult divisions. Winners received a congratulatory letter, certificate, and a small monetary award. The photographs will be displayed at the Orange County Historical Museum, Orange County Public Library, Visitors Center, and the John M. Link, Jr. Government Services Center. In addition, winning photographs are displayed on the Orange County DEAPR website. PowerPoint slides were shown of photographs from the contest winners. The winners were as follows: Youth: 1 st Place— Kirby Lau; 2nd Place— Kirby Lau; 3rd Place— Katerina Gilfillen Adult: 1 st Place— Darren Strickland; 2nd Place— Pringle Teetor; 3rd Place—Statler Gilfillen Chair Jacobs asked that these photographs also be placed on the County website. 5. Consent Agenda • Removal of Any Items from Consent Agenda - Item 5-e was removed. • Approval of Remaining Consent Agenda A motion was made by Commissioner McKee, seconded by Commissioner Rich to approve the remaining items on the consent agenda. VOTE: UNANIMOUS • Discussion and Approval of the Items Removed from the Consent Agenda - 5-e e. Tax Refund Request— Robert H. Pope The Board considered adoption of a resolution to deny a refund request from Mr. Robert H. Pope covering tax years 2009, 2010, 2011 and 2012, in accordance with North Carolina General Statute 105-381. Commissioner Dorosin said he was in favor of granting a refund, and he removed this to avoid voting against the consent agenda. He said he fundamentally disagrees with the interpretation that taxing someone on something they do not own is not an illegal tax within the statute. He said if a property does not exist then imposing a tax on it is illegal. He said he disagrees with the idea that giving refunds in this circumstance would somehow undermine the revenue process. Dwane Brinson said this situation is similar to situations brought to the Board of County Commissioners in June. He said staff is abiding by the advice of the School of Government and the advisor to the state tax association. He cited a case study, and said this request does not qualify for a valid refund, per state statute. Commissioner Rich asked John Roberts if she needed to recuse herself from voting on this. John Roberts said no. Commissioner Dorosin said he has additional case information that he would like to present for consideration.