2021_09_28 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID:051274ED-8B90-428F-9F66-46F8658B508E Robert and Emily Cato elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is appealing the valuation of the property located at 109 Cameron Court in Chapel Hill. The current tax value assigned to the property by Orange County is $591,600.A list of evidence follows: APPELLANT COUNTY 9788168035 Appeal 9788168035 County The appellant is requesting that the Board lower the valuation to $542,300 citing the fact that the property was damaged in a storm in July 2020, and repairs were not completed until after January 1,2021. The property was uninhabitable as of January 1 and the cost of remaining repairs on January 1 was $49,877. Appraiser Bill Hiltbold represented the County. Mr. Hiltbold added a physical damage adjustment of -40%to the building,which would lower the building value from$246,600 to$197,300 and the overall property value to $542,300 for 2021. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to accept county recommended value of$542,300. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 KINGSDOWN Account 271052 Kingsdown elected not to appear before the Board and requests a compromise of late list penalty in the amount of$1,076.36. A list of evidence follows: APPELLANT COUNTY 271052 Appeal 271052 County This appeal was tabled at the request of the Board at the September 21, 2021 hearing. The Board requested further research in the form of advice from the County Attorney to whether the Board has the authority to refund a listing penalty once the penalty has been paid. The appellant is requesting that the Board compromise the late listing penalties stating that the tardiness in filing was due to an updating in accounting. County Attorney Anne Marie Tosco appeared at the meeting to provide legal advice to the Board. The question posed by the Board was does the Board have the legal authority to compromise a listing penalty once the penalty has been paid. Attorney Tosco stated that the answer is no,the County no longer has claim when the taxes have been paid. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to deny the request for compromise of listing penalties due to the fact that the penalties were paid on August 19,2021. Ms. Levine seconded. Yes: 3 Noes: 0