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•l <br /> P7 <br /> Co1.WAN,BERNHU1.7.AND UICKEKSON <br /> A7'n MHEYS AT 1.AW <br /> CHURTC7^I STRFCr CIIAPV.L HIM OFFICE <br /> UN'Lf)IS C[ILEMAti,JII 111Lt.tilu.NUUL;H NOW111 CAKLI1 INA 17!7x SVrrF 20.FRANKL114 ULTILDING <br /> 949 73'---2176 T37 EAST FRANKLIN[TREEr <br /> EVEN A.REKNHULZ 911942 KLU11. <br /> ,.UC;ER 11,6ERNHUL2: CHAPEL HILL.NORTH CARC)LL^IAr 175 C4 <br /> UUNALUR,DICK EI1St1y1 October 6, 19BO 91991471St <br /> CEOFF KEY E.GLEDHILL <br /> UUUGLAS HAKUKAVE LECALCUNW5 <br /> MARTPN J._$ERNH[ILZ <br /> FATKtaA STANFURU HUNT ,1,EAST ISTRATEVE OFFICE <br /> U(G�unxl Wb EA57(LUSE1.lARY STREET <br /> Bl3NNER A.SAWYER CHAPEL FRLL,NORTH C1tRULRSA 17514 <br /> ((962 19711 9F9 a2q-py9a <br /> Mr. Richard E. whitted <br /> Chairman <br /> orange County Board of Commissioners <br /> orange County Courthouse <br /> lob Margaret Bane <br /> Hillsborough, North Carolina 27278 <br /> Re: * Tax Status of 334 Umstead ?give, Chapel fill, <br /> North Carolina on January 1, 1980 <br /> Dear Richard: <br /> You recently gave me a letter dated August 7, 1980 <br /> from John Stewart concerning the tax status of 334 Umstead <br /> Drive, Chapel Hill. I have enclosed the original of that <br /> letter for your reference. First of all, in all likelihood, <br /> property owned by Residential Services, Inc. i.s 'enti.tled to <br /> tax exemption under G.S. ,5105-278.6 (real and personal xroperty <br /> used for charitable purposes) or 5105-278.7 (real_ and personal <br /> property used for educational, scientific literary or chari- <br /> table purposes) . Both of these sections exempt property <br /> from taxation if wholly owned by a qualified owner and if wholly <br /> and exclusively used by its owner for non-profit, etc.. purposes- <br /> The <br /> problem here is that the tax status must be, by law, <br /> determined as of January 1 of each year. If the owner on <br /> January 1 of any given year is not a qualified owner then the <br /> property is taxable for the full. ,year. The specific statutes <br /> which are applicable are detailed below. <br /> N.C. Gen. Stat» 5105-282.1(a) states that the owner <br /> has the burden of proving entitlement to an exemption. That <br /> statute further provides" that the owner shall annually, durincr <br /> the listing_period, file an application therefor with the tax <br /> suberv'isor. Subsection (b) provides that if the application <br /> is denied by the talc supervisor the owner may appeal the decision <br /> to the Board of Equalization and Review or the Board of County <br /> Commissioners, whichever is appropriate. Notification of the <br /> denial must be given by the Tax Supervisor to the owner in time <br /> for the appeal. subsection (c) of that Statute provides that if <br />