Orange County NC Website
Browse       Search
.� NORTH CAROLINA ASSOCIATION -OF '�' R <br />COUNTY COMMISSIONERS <br />0 <br />c, cauNn c <br />MEMORANDUM <br />TO: County Managers, County Attorneys and Tax Supervisors <br />FROM: C. Ronald Aycock, Executive Director <br />DATE: August 2, 1991 <br />SUBJECT: Cabarrus County Property Tax Case <br />As you are probably aware, the Property Tax Commission ruled that <br />the contract between Cabarrus County and a private consultant was <br />void as against public policy. (For further information see the <br />July 10, 1991, issue of CountyLines.) Philip Morris had appealed <br />the discovery of a substantial amount of business personal property <br />made by the county through the assistance of the consultant, Tax <br />Management Associates (TMA). The-Commission's holding, though <br />influenced by several factors, seems to have been driven by the <br />contingent fee nature of the contract. Cabarrus County has <br />appealed the Commission's ruling.and has requested the assistance <br />of the Association. <br />On June 21, 1991, a meeting was held at the Albert Coates Local <br />Government Center in Raleigh. Attendees included Cabarrus County <br />officials and other county officials, concerned with the potentially <br />adverse effect of the Commission's decision. The group unanimously <br />endorsed Cabarrus County's request for the Association's support. <br />Thereafter, the Association's Board of Directors made a decision to <br />support Cabarrus County on its appeal by: having an amicus brief <br />drafted and mailed to all county attorneys for review, filing the <br />brief on behalf of all counties, and coordinating the solicitation <br />of financial assistance for Cabarrus County's cost of the appeal. <br />Cabarrus County has already incurred approximately $200,000 in <br />legal fees to date and the estimated additional cost of appeal is <br />$100,000. <br />The Association will be sending out copies of the amicus brief to <br />all county attorneys for their examination. Copies of the brief <br />are- expected to be mailed in mid- August, with a filing deadline <br />falling within the first week of September, 1991. <br />-OVER- <br />ALBERT COATES LOCAL GOVERNMENT CENTER • 215 NORTH DAWSON STREET <br />P. O. BOX 1488, RALEIGH, NORTH CAROLINA 27602.1488 • TELEPHONE (919) 832 -2893 • FAX (919) 733 -1065 <br />