Orange County NC Website
EXECUTIVE SESSION <br /> 1. <br /> 2. January 3, 1978 <br /> 3. The Orange County Board of Commissioners met on Tuesday, January 3, <br /> 4 . 1978 , in executive session to discuss the tax matter of D. St Pierre DuBo: <br /> 5. David Rooks , of the County Attorney's office, explained to the Board that <br /> 6. in 1974, Mr. DuBose applied f6r a present use evaluation for his property, <br /> 7. which is a tax breaker for a tax deferral on working farms or forest landE <br /> 8. When application was made, it was denied because it was felt a sound manac <br /> 9 , ment program wa$ not present. The appeal came before the Beard of Commis- <br /> 10 . lions, and was denied. The Tax Commission confirmed the Board's ruling. <br /> 11. When the appeal came before the Superior Court, it was remanded to the <br /> 12 . Property Tax Commission. Mr. Rooks stated that a compromise had been <br /> 13. reached with Mr1 nuBose' s attorney to grant the 120 acres forest land <br /> :1,4. deferral for th years 1975 , 1976 , and 1977, and to deny the agricultural <br /> 15 . 84 acre tax def rral from the years 1974 until the present. <br /> 16 . The Tax Supervisor stated that the tax refund for the forest deferral <br /> 17. for 1975 would be $7,054.66 and 1976 would be $6,898 .06, plus interest. <br /> 18. Mr. DuBose woul lose the tax deferral for 1974 since this is the only <br /> 19. year for which Mr. DuBose has been tried. <br /> 20. Mr. Rooks stated that the longer there was a delay on the refund, the <br /> 21. cost would increase due to the interest due. Mr. DuBose has , since 1974 <br /> 22. hired a consultant firm, and a very sound forest management program has <br /> 23. been established. <br /> 24. The Tax Sup rvisor stated that based on the amount of acreage compare( <br /> 25. to the income fr m, the agriculture property, it did not appear that Mr. <br /> 26. DuBose has a sou d agricultural management program, and he suggested that <br /> PP <br /> 27. the 1978 a eal le denied. <br /> 28. The Board o Commissioners agreed that the Tax Supervisor should pro- <br /> 29. ceed with the negotiation of the compromise and to bring a recommendation <br /> 30_ back to the Board at their .regular meeting. <br />