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ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> Item No. <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: JANUARY 4, 1988 <br /> SUBJECT: RESPONSE TO BAINS/RIGGSBEE PROPERTY TAX COMPLAINT <br /> DEPARTMENT: TAX SUPERVISOR <br /> PURCHASING PUBLIC HEARING: Yes X No <br /> ATTACHMENT(S) : INFORMATION CONTACT: KERMIT LLOYD <br /> X420; PAM JONES X556 <br /> NONE <br /> TELEPHONE NUMBER: <br /> Hillsborough - 732-8181 <br /> Chapel Hill - 968--4501 <br /> Mebane - 227-2031 <br /> Durham - 688-7331 <br /> PURPOSE: To respond to a complaint by Ms. Patricia Bains and Ms. Diane <br /> Riggsbee regarding property tax matters. <br /> BACKGROUND: Property in question: <br /> 1) Tract #702362 ; map #7. 122 .A.4 ; seventeen (17) acres, owned <br /> by Leilla Atwater Graham. <br /> 2) Tract #710280; map #7.122 .B.14C; approximately three and <br /> one-half (3 . 5) acres, owned by Estelle E. Atwater. <br /> Complaint: <br /> 1) Ms. Bains ' stated that the entire 17 acres was assessed as <br /> if it were located entirely on the western side of Smith <br /> Level Road when in fact only approximately five acres lies <br /> on the western side of Smith Level Road. She further <br /> states that the western side carries a higher assessed <br /> valuation because of its zoning designation. <br /> 2) Ms. Bains ' stated that the three and one- half (3 . 5) acres <br /> was valued as if it were 100% buildable when in fact the <br /> property is "land-locked" and has a perennial stream <br /> running through the property. <br /> Applying the law to the facts regarding these properties: <br /> 1) No request was made for an informal hearing before the <br /> Board of Equalization convened as allowed in G.S. 105-296 <br /> (i) . <br /> 2) No appeal was made to the Board of Equalization prior to <br /> its adjournment (G.S. 105-322 (e) & (g) ) . <br /> 3) No clerical or mathematical error was made (G.S. 105-325 <br /> (a) (4) ) ; and the Tax Assessor cannot justify a reduction <br />