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<br />Commissioner Cleveland stated that he personally favored an assessment ratio <br />higher than the adopted 70%; however, he felt selection of an assessment ratio was a <br />matter that should be undertaken only when a revaluation occurs and the interim <br />assessment ratio should remain the same unless unusual developments occur making a <br />change in the ratio necessary. <br />The Board of Commissioners then adjourned and reconvened as a Board of <br />Equalization and Review. E. M. Lynch, Clerk of Court, administered the oath of this <br />office to Chairman Bennett and Commissioners, Gordon B. Cleveland, William C. Ray, <br />and Henry S. Walker. <br />The following cases were heard by the Board of Equalization and Review: <br /> Tract or Map <br />Case No. Name Township on Tax Book <br />1 Hugh Blalock Cedar Grove 34 <br />2 Edmond Stroud Bingham 677 <br />3 Ruth Edwards Bingham 258 <br />4 Gary Sykes Bingham 988 & 989 <br />5 W. C. Abernathy Bingham 43 & 44 <br />6 Catawba Timber Co. Bingham 242 & 108 <br />7 Albert Decker Hillsborough 593 <br />8 Hines Liner & Lbr. Co. (Personal Property) <br />9 Mrs. H. F. Boon Chapel Hill 6832 <br />10 C. F. Jones Chapel Hill 3051 <br />11 J. S. McFarliang Chapel Hill 3613 & 3614 <br />12 Harry Coutlakis Chapel Hill 8630 <br />13 C. B. Robson Chapel Hill 4901 <br />14 Rachel McLain Chapel Hill <br />15 Odell King & Nellie Lowery Chapel Hill 7530 <br />16 John Harkness Chapel Hill 2522 <br />17 Sam McFarland Chapel Hill 6596 <br />18 S. 0. Kelly for Berger Chef Chapel Hill 6865 <br />19 I. S. Boy for <br /> Oh Boy Restaurant <br />20 Rock Springs Farm Chapel Hill 8840 <br /> by Frank Umstead <br />21 George Goodyear Co. Chapel Hill 2487 <br />22 James Crutchfield <br /> by Gary Sykes <br />23 Reba Lineberger Chapel Hill 80-C-5 <br />At the conclusion of these hearing th e Board of Equalization and Review <br />instructed the Tax Supervisor to advise each property owner of the action taken in <br />their respective request. The Tax Supervisor is to report back to the Board of <br />Equalizatio n and Review the acceptance or rejection of each property owner._as to <br />the decisio n of the Board concerning their (the property owners) request. <br />There being no further business to come before the Board of Equalization and <br />Review the meeting was adjourned.. <br />Harvey D. Bennett <br />Chairman <br />Betty June Hayes, Clerk <br />S. M. Gattis, Acting Clerk