Agenda - 10-10-2000-10b - Laserfiche WebLink

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Orange County Tax Assessor's Office PO Box 8181 H111sborough, NC 27278 .. Qc _ _ ,. tinge -County Tax:~ffice _ MEMORANDUM TO: Boazd of County Commissioners FROM: John Smith, Assessor Teresa Moore, Use Program Administrator SUBJECT: Proposed Legislation for NCACC consideration DATE: ,October 6, 2000 _ ~e'~e.been asked to supply information related to two of the proposals being _ :considered. by the commissioners for presentation to the NCACC. The°fir~t of these proposals recommends the creation of a standardized format and :language that will provide for more uniform interpretation and application of the _ Use Value System as it relates to farming and real property taxes. The Use Value - - Program is outlined in the North Carolina General Statutes GS 105-277.2 through GS-1`05-277.7 plus GS lOS-282.1, 289, 296, GS 160A-37 and GS 105-160A-49 as well as other related statutes: Undoubtedly, a law degree is desirable when attempting to understand or administer the program. Even the Use Value course booklet that the NC Department of Revenue uses in the Use Value sem,narc is over an inch thick with approximately 300 pages. The Use Value Program was created in the 1970's and has undergone many changes since that time. Many who initially were restricted from participation have since been allowed participation as the regulations have been relaxed and expanded over the yeazs. Most likely, over time, the statutes have been written, rewritten, and amended time and time again. A complete rewrite of all the statutes and the related statutes would be a huge undertaking and could have positive results or less than positive results. I remember last year how diligently our county attorney worked in proposing a rewrite of a small portion of the Use Value statutes. In tax law, as well as in most instances of law, changes in one-azea impacts other azeas as well. ~: d ou p _ _ Shou/ y have questions lease call John Smith ; 732-8:981 ext..2909. -