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<br /> • had sent in the tax listing using the full purchase price as volue. Mr. Berkowitz,
<br /> °
<br /> who was present, said that he had originally listed the full 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 /> ^
<br /> understood the tax clerk t ^ 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 /> ,
<br /> falls into the latter category, that of illegal tax, there being no legal basis
<br /> ^ to tax beyond market value.
<br /> ^
<br /> Commissioner Lloyd moved, seconded by Commissioner Walker, to grant the
<br /> o 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, O.
<br /> • 0-5 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, V.
<br /> 0-6 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
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