Minutes - 19750318 - Laserfiche WebLink

Browse Search

MINUTES OF THE ORANGE COUNTY BOARD OF COI~IISSIONER5 ~~~ Tuesday, March 18, 1975 The Board of County Commissioners of Orange County met in regular session on Tuesday, March 18, 1975 in the Commissioners Room of the Courthouse in Hillsborough, N. G., at 8:00 p.m. All members were present. Chairman Garrett called the meeting to order and stated the first item of business would be the hearing of an appeal of the University of North Carolina (The State of North Carolina) to the decision of the Orange County Tax Supervisor to assess certain properties of the University of North Carolina for ad valorem tax purposes. Chairman Garrett called upon the Tax Supervisor to read the list of properties he is requesting the Board of Commissioners to assess. The Tax Supervisor presented the following lists of properties to be assessed, their proposed assessment, and the years for which each should be taxed. "This is to notify-that pursuant to North Carolina General Statutes 105-278.1, 105-312 and other applicable law the property described in the attached exhibits held for the use and benefit of the University of North Carolina at Chapel Hill, has been listed for the years indicated in the name of the State of North Carolina tentatively appraised at the indicated valuations by the Tax Supervisor of Orange County for ad valorem taxation. The listing of this property and its tentative appraisal will be presented to the Board of County Commissioners for review and approval at 8:00 p.m. on Tuesday, February 18th, 1975 in the Commissioners Room of the County Courthouse in Hillsborough, N. C. The State of North Carolina has a right to be present at this meeting, to be heard, and to present any objections it may have to the listing or appraisal of this property. This is the 30th day of December, 1974." (FOR LIST OF PROPERTIES, PLEASE SEE PAGES ). At conclusion of the reading of this list, Chairman Garrett recognized representatives of the University: Dr. Clayborn Jones, Vice Chancellor for Business and Finance, Honorable Myron Banks from the staff of the Attorney General representing the University and the State, and Mrs. Grace Wagner, Property Officer of the University. Mr. Banks assumed the floor and asked the Tax Supervisor if this were all the propertie: the County had under consideration for assessment. The Tax Supervisor replied there was one other parcel to be added to this list, a nine (9) acre tract known as the Carmichael Property. Mr. Banks then objected to the listing and appraisal of these properties and gave notice to the Board of Commissioners that he intends to appeal any decision adverse to the University to the gate Property Tax Commission. Mr. Banks also requested the Board of Commissioners file copies of their decision with himself, Dr. Jones, and Mr. Bruce Lentz, Director of the State Department of Administration as soon as possible. Mr. Banks stated the County has no authority to assess property owned by the State and University. Since 1789 the General Assembly has decreed that property of the State and University is exempt. At present Chapter 116.ffi a classification Statute classifies and exempts property of the University from ad valorem taxation. Mr. Banks also filed with the Board a copy of the opinion by the Attorney General dated January 16, 1975 concerning the ad valorem tax status of property held by the University of North Carolina. At the conclusion of Mr. Bank's presententation, Commissioner Pinney moved that the assessments previously read by the Tax Supervisor be confirmed. r