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32 <br /> 1 explaining this appeal process, as well as the availability of the second step in the appeal <br /> 2 process. <br /> 3 Commissioner Jacobs asked if there is any guidance provided once one gets to court. <br /> 4 Anne Marie Tosco said as attorney representing the County that would be a violation of <br /> 5 attorney ethical rules. <br /> 6 Commissioner Jacobs said he means before any dog is charged; more like a primer on <br /> 7 how the process can proceed. <br /> 8 John Roberts said his office can help staff to prepare a document to provide to the <br /> 9 public. <br /> 10 Chair Dorosin said residents have their dogs during the appeals process, and need to <br /> 11 make sure that the dog does not get out and hurt anyone. He said public safety is an important <br /> 12 matter, and he is less concerned about the timing. He said there are two sides to the story, and <br /> 13 a balance between the aggressors and the victims. He suggested it may be wise to defer this <br /> 14 item also. <br /> 15 Commissioner Rich said she would like to pull the item in order to address the issue of <br /> 16 retroactivity. She asked if there is a place where the inspections are described. <br /> 17 Bob Marotto said yes. <br /> 18 Commissioner Jacobs asked if animals that are raised for fighting are handled the same <br /> 19 way. <br /> 20 Anne Marie Tosco said the ordinance does not address fighting animals, except in the <br /> 21 cruelty provisions. <br /> 22 Commissioner Jacobs said Animal Control officers have the authority to enter onto and <br /> 23 inspect, and asked if an animal that is subjected to cruelty included animals that are being <br /> 24 made to fight. <br /> 25 Anne Marie Tosco said yes. <br /> 26 Bob Marotto said it may also be that they have an animal that is without water on a hot <br /> 27 day. He said there are a variety of forms of mistreatment. <br /> 28 Commissioner Jacobs said there are enough instances of fighting dogs, and they should <br /> 29 be able to go on the property to prevent cruel treatment, which includes being raised for fighting <br /> 30 purposes. <br /> 31 Anne Marie Tosco said her only hesitation to clarifying that is just the statutory <br /> 32 construction, but she can work on this. <br /> 33 Commissioner Price said would like to hear reasons for 12 months versus 18 months. <br /> 34 <br /> 35 This Item was deferred. <br /> 36 <br /> 37 a. Minutes <br /> 38 The Board will consider correcting and/or adopting the minutes from September 4, 6 and 20, <br /> 39 2018 as submitted by the Clerk to the Board. <br /> 40 b. Motor Vehicle Property Tax Releases/Refunds <br /> 41 The Board adopted a resolution, which is incorporated by reference, to release motor vehicle <br /> 42 property tax values for two taxpayers with a total of two bills that will result in a reduction of <br /> 43 revenue in accordance with NCGS. <br /> 44 c. Property Tax Releases/Refunds <br /> 45 The Board adopted a resolution, which is incorporated by reference, to release property tax <br /> 46 values for twenty-four (24) taxpayers with a total of thirty-two (32) bills that will result in a <br /> 47 reduction of revenue, accordance with North Carolina General Statute 105-381. <br /> 48 d. Applications for Property Tax Exemption/Exclusion <br /> 49 The Board considered eight untimely applications for exemption/exclusion from ad valorem <br /> 50 taxation for eight bills for the 2018 tax year. <br />