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08-19-2019 Agenda Packet BOCPERSON COUNTY BOARD OF COUNTY COMMISSIONERS MEETING AGENDA 304 South Morgan Street, Room 215 Roxboro, NC 27573-5245 336-597-1720 Fax 336-599-1609 August 19, 2019 9:00am CALL TO ORDER………………………………………………….. Chairman Newell INVOCATION PLEDGE OF ALLEGIANCE DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA RECOGNITION ITEM #1 Resolution of Appreciation for County Retiree Ray Pulliam …….. Chairman Newell PUBLIC HEARING: ITEM #2 FY2021 Community Transportation Program Application …………….. Glen LaBar ITEM #3 Consideration to Approve FY2021 Community Transportation Program Application …………………………………………………Chairman Newell INFORMAL COMMENTS The Person County Board of Commissioners established a 10-minute segment which is open for informal comments and/or questions from citizens of this county on issues, other than those issues for which a public hearing has been scheduled. The time will be divided equally among those wishing to comment. It is requested that any person who wishes to address the Board, register with the Clerk to the Board prior to the meeting. 1 ITEM #4 DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA A.Approval of Minutes of August 5, 2019, B.Budget Amendment #4, and C.Tax Adjustments for August 2019 a.Tax Releases b.NC Vehicle Tax System pending refunds UNFINISHED BUSINESS: ITEM #5 Request to Reinstate the Public Health Nursing Director I Position…. Janet Clayton NEW BUSINESS: ITEM #6 Results of Woodsdale Volunteer Fire Department’s recent Certification inspection …………………………………………………… Doug Young ITEM #7 Spuntech Appeal of Late Listing Penalty ………………………………. Russell Jones ITEM #8 Resolution Authorizing Lease of Ten Strands of Fiber and Authorizing Upset Bid Process …………………... Chris Puryear & Ron Aycock ITEM #9 Revision of County Pay Plan with Compression Study Implementation…………………………………………... Heidi York & Sonya Carver ITEM #10 Appointment to Juvenile Crime Prevention Council ………………… Brenda Reaves CHAIRMAN’S REPORT MANAGER’S REPORT COMMISSIONER REPORTS/COMMENTS CLOSED SESSION #1 A motion to enter into Closed Session per General Statute 143-318.11(a)(6) to consider the qualifications, competence, performance, character, fitness, conditions of appointment, or conditions of initial employment of an individual public officer or employee or prospective public officer or employee for the purpose to discuss personnel with the following individuals permitted to attend: County Manager, Heidi York and Clerk to the Board, Brenda Reaves. Note: All Items on the Agenda are for Discussion and Action as deemed appropriate by the Board. 2 RESOLUTION OF APPRECIATION WHEREAS, Ray Pulliam has served the people of Person County during his tenure working for Person County as a Deputy at the Person County Sheriff’s Office; and WHEREAS, Ray Pulliam has served the citizens of Person County with honor, integrity, sincerity and dedication, providing accurate, concise services for twenty years, November, 1999 – July, 2019; and WHEREAS, Ray Pulliam has earned the respect and admiration of all who have known him and worked with him throughout his career; and WHEREAS, the County of Person recognizes the many contributions Ray Pulliam has made to the County and offers him sincere best wishes for his retirement. NOW, THEREFORE, I, David B. Newell, Sr., Chairman of the Person County Board of Commissioners, do hereby extend this Resolution of Appreciation to Ray Pulliam for continually striving to make Roxboro and Person County a better place to live and work. Adopted the 19th day of August 2019. ____________________________________ David B. Newell, Sr., Chairman Person County Board of Commissioners Attest: ____________________________________ Brenda B. Reaves, NCMCC, MMC Clerk to the Board 3 PUBLIC HEARING NOTICE  This is to inform the public that a public hearing will be held on the proposed FY 2021 Community Transportation  Program Application to be submitted to the North Carolina Department of Transportation no later than October 4,  2019. The public hearing will be held on August 19th, 2019 at 9:00am in the Person County Office Building RM 215  before the (governing board) Person County Board of Commissioners.   Those interested in attending the public hearing and needing either auxiliary aids and services under the  Americans with Disabilities Act (ADA) or a language translator should contact Glen LaBar Jr, Public  Transportation Director on or before August 12th, 2019, at telephone number 336‐597‐1771 or via email at  glabar@personcountync.gov.  The Community Transportation Program provides assistance to coordinate existing transportation programs  operating in Person County as well as provides transportation options and services for the communities within  this service area.  These services are currently provided using demand response, subscription and trip referrals.   Services are rendered by utilizing ADA vans and Light Transit Vehicles (LTVs).  The total estimated amount requested for the period July 1, 2020 through June 30, 2021  Project Total Amount Local Share  Administrative $ 182,698 $ 27,406  (15%)  Capital (Vehicles & Other)  TOTAL PROJECT  $ 175,137  $357,835   $ 17,515   $44,921   (10%)  Total Funding Request Total Local Share  This application may be inspected at the Transportation Office, 303 S Morgan St Roxboro NC 27573  from 8:30am  to 5:00pm.  Written comments should be directed to Brenda Reaves at 304 S Morgan St RM 212 Roxboro NC 27573  before August 14, 2019.    End of Notice   4 AGENDA ABSTRACT Meeting Date: August 19, 2019 Agenda Title: Public Hearing FY2021 Community Transportation Program Application Summary of Information: Requesting approval for the FY2021 Community Transportation Program submittal of application for federal and state funding as well as the local share funds. The application consists of $182,698 Administrative funding with the local share $27,406 (15% match) and $175,137 in Capital funding with $17,515 in local share funds (10% match). PATS is requesting replacement of two (2) LTV Buses and seven (7) Security Cameras for half of the fleet. The total amount requested is $357,835, with a local share of $44,921. Recommended Action: Approval of transaction and use of local funds. Submitted By: Glen LaBar Jr., Public Transportation Director 5 1 Revised 04-03-19 PUBLIC TRANSPORTATION PROGRAM RESOLUTION  FY 2021 RESOLUTION  Section 5311 (including ADTAP), 5310, 5339, 5307 and applicable State funding, or combination thereof.  Applicant seeking permission to apply for Public Transportation Program funding, enter into agreement with  the North Carolina Department of Transportation, provide the necessary assurances and the required local  match.  A motion was made by (Board Member’s Name)       and seconded by (Board Member’s Name or N/A, if not  required) N/A for the adoption of the following resolution, and upon being put to a vote was duly adopted.  WHEREAS, Article 2B of Chapter 136 of the North Carolina General Statutes and the Governor of  North Carolina have designated the North Carolina Department of Transportation (NCDOT) as the  agency responsible for administering federal and state public transportation funds; and  WHEREAS, the North Carolina Department of Transportation will apply for a grant from the US  Department of Transportation, Federal Transit Administration and receives funds from the North  Carolina General Assembly to provide assistance for rural public transportation projects; and  WHEREAS, the purpose of these transportation funds is to provide grant monies to local agencies for  the provision of rural, small urban, and urban public transportation services consistent with the policy  requirements of each funding source for planning, community and agency involvement, service design,  service alternatives, training and conference participation, reporting and other requirements (drug and  alcohol testing policy and program, disadvantaged business enterprise program, and fully allocated  costs analysis); and  WHEREAS, the funds applied for may be Administrative, Operating, Planning, or Capital funds and  will have different percentages of federal, state, and local funds.  WHEREAS, non‐Community Transportation applicants may apply for funding for “purchase‐of‐ service” projects under the Capital budget Section 5310 program.  WHEREAS, (Legal Name of Applicant)  Person County hereby assures and certifies that it will provide  the required local matching funds; that its staff has the technical capacity to implement and manage the  project(s), prepare required reports, obtain required training, attend meetings and conferences; and  agrees to comply with the federal and state statutes, regulations, executive orders, Section 5333 (b)  Warranty, and all administrative requirements related to the applications made to and grants received  from the Federal Transit Administration, as well as the provisions of Section 1001 of Title 18, U. S. C.  6 2 Revised 04-03-19 WHEREAS, the applicant has or will provide all annual certifications and assurances to the   State of North Carolina required for the project;   NOW, THEREFORE, be it resolved that the (Authorized Official’s Title)* the Board of Commissioners of  (Name of Applicant’s Governing Body)  Person County  is hereby authorized to submit grant application(s) for  federal and state funding in response to NCDOT’s calls for projects, make the necessary assurances and  certifications and be empowered to enter into an agreement with the NCDOT to provide rural, small  urban, and urban public transportation services.  I (Certifying Official’s Name)*  Brenda B. Reaves (Certifying Official’s Title)  Clerk to the Board of Commissioners  do  hereby certify that the above is a true and correct copy of an excerpt from the minutes of a meeting of the  (Name of Applicant’s Governing Board) Person County Board of Commissioners duly held on the 19th day of  August, 2019.              Signature of Certifying Official    *Note that the authorized official, certifying official, and notary public should be three separate individuals.      Seal Subscribed and sworn to me  (date) August 19, 2019        Notary Public *      Printed Name and Address           My commission expires  (date)           Affix Notary Seal Here 7 FY 2021 LOCAL SHARE CERTIFICATION FOR FUNDING   Person County    (Legal Name of Applicant)  Requested Funding Amounts  Project Total Amount  Local Share______  Administrative $ 182,698  $ 27,406 (15%)  5311 Operating (No State Match)     $ $   (50%)  5310 Operating (No State Match)     $ $   (50%)       5307 Operating    $ $      (50%)       5307 Planning  $ $   (20%)       Combined Capital   $ 175,137  $ 17,515 (10%)   Mobility Management     $ $   (50%)  5310 Capital Purchase of Service      $ $   (10%)  __________________     $ $   (__%)  __________________     $ $   (__%)  __________________     $ $   (__%)  Funding programs covered are 5311, 5310, 5339 Bus and Bus Facilities, 5307 (Small fixed  route, regional, and consolidated urban‐rural systems)               TOTAL                     $ 357,835                 $ 44,921  Total Funding Requests       Total Local Share  The Local Share is available from the following sources:      Source of Funds   Apply to Grant  Amount Local Funds Admin $ 27,406  Local Funds          Capital $ 17,515  TOTAL $ 44,921  ** Fare box revenue is not an applicable source for local share funding  8 I, the undersigned representing (Legal Name of Applicant) Person County do hereby certify to the  North Carolina Department of Transportation, that the required local funds for the FY2021  Community Transportation Program and 5307 Governors Apportionment will be available as of  July 1, 2020, which has a period of performance of July 1, 2020 – June 30, 2021.    _________________________________________  Signature of Authorized Official    Heidi York, County Manager  Type Name and Title of Authorized Official           Date  9 August 5, 2019 1 PERSON COUNTY BOARD OF COMMISSIONERS AUGUST 5, 2019 MEMBERS PRESENT OTHERS PRESENT David B. Newell, Sr. Gordon Powell C. Ronald Aycock, County Attorney Jimmy B. Clayton Brenda B. Reaves, Clerk to the Board Kyle W. Puryear B. Ray Jeffers The Board of Commissioners for the County of Person, North Carolina, met in special-called session on Monday, August 5, 2019 at 6:00pm in the Commissioners’ meeting room in the Person County Office Building. The purpose of the special-called meeting was for the Board to conduct informal interviews with applicants of the Library Board, Piedmont Community College Board of Trustees, and the Board of Health. Chairman Newell called the special-called meeting to order. APPOINTMENTS TO COMPETITIVE BOARDS VIA INFORMAL INTERVIEWS: The Board met informally with the applicants of each of the boards below with the exception of Mr. Kenneth Strachan, who was not present: A.Library Board 3-Year Term: 1 position available 1)Anne Gibson requested reappointment 2)Judith Akers requested appointment A motion was made by Vice Chairman Jeffers and carried 5-0 to reappoint Anne Gibson to the Library Board for a 3-year term. B.Piedmont Community College (PCC) Board of Trustees 4-Year Term: 1 position available 1)James J. Woody requested reappointment 2)Joel Adler requested appointment A motion was made by Commissioner Puryear and carried 5-0 to reappoint James J. Woody to the Piedmont Community College Board of Trustees for a 4-year term. C.Board of Health 3-Year Term: 1 position available 1)Kenneth Strachan requested appointment 2)Dr. Stephen Saunders requested reappointment 10 August 5, 2019 2 A motion was made by Commissioner Clayton and carried 5-0 to reappoint Dr. Stephen Saunders to the Board of Health for a 3-year term. Chairman Newell announced the meeting was in recess at 6:18pm until 7:00pm for the Board’s regular scheduled meeting. *************** The Board of Commissioners for the County of Person, North Carolina, met in regular session on Monday, August 5, 2019 at 7:00pm in the Commissioners’ meeting room in the Person County Office Building. Chairman Newell called the meeting to order. Commissioner Powell gave an invocation and Commissioner Puryear led the group in the Pledge of Allegiance. DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA: A motion was made by Commissioner Puryear and carried 5-0 to approve the agenda. RECOGNITION: YOUTHVOICE 2019: Michelle Van Ness, Person County Extension Agent, 4-H Youth Development introduced Ms. Andi Bradsher, Person County’s delegate to attend the North Carolina Association of County Commissioners’ Annual Conference event for youth called YouthVoice. This event, held each summer, for the last 10 years, offers one youth from each county to attend the annual conference. It will be an overnight event from August 23- 24, 2019 in Guilford County at the Grandover Resort and Conference Center. Ms. Andi Bradsher talked about her experiences with 4-H programming noting she has participated with clubs on the local, district and state levels and looks forward to representing Person County as she continues to develop her leadership skills Vice Chairman Jeffers stated he and Commissioner Clayton would be attending the Annual Conference and would look forward to seeing her at the Youth Involvement Breakfast. INFORMAL COMMENTS: There were no comments from the public. 11 August 5, 2019 3 DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA: A motion was made by Commissioner Puryear and carried 5-0 to approve the Consent Agenda with the following item: A. Approval of Minutes of July 22, 2019 NEW BUSINESS: REQUEST TO REINSTATE THE PUBLIC HEALTH NURSING DIRECTOR I POSITION: Health Director, Janet Clayton reiterated the Public Health Nursing Director I position was eliminated by the Commissioners upon adoption of the FY2020 Budget. Ms. Clayton stated, a nurse leader position was required by the NC Board of Nursing, NC Administrative Code, and the NC Division of Public Health. She added that on January 15, 2019, the job description of the Public Health Nursing Supervisor II was submitted to the Office of State Human Resources (OSHR) for review. Based on the current job description, the OSHR classified the position as a Public Health Nursing (PHN) Director I on January 24, 2019. She noted the added duties to oversee care management program, which included two social workers and a lead nurse position, resulted in the upgrade to PHN Director I. Ms. Clayton noted the salary range of the PHN Director I position as follows: Hiring Rate: $62,976, Minimum: $66,239, Maximum: $102,670. The salary and benefit cost totals $89,702. Ms. Clayton further noted that if the PHN Director I position was reinstated and the following positions, which are included in the approved FY2020 budget, are eliminated, there will be a savings of $7,350 (the savings is spread across federal, state and local funding sources):  Licensed Practical Nurse= $56,213 (budgeted salary and benefits)  Processing Assistant III = $40,839 (budgeted salary and benefits) Ms. Clayton requested the Board to approve the request to reinstate the PHN Director I position and eliminate the LPN and Processing Assistant IV positions to pay the salary and benefits of the PHN Director I position. Vice Chairman Jeffers stated the information he requested was not presented noting he wanted to know the different positions that could be considered as a nurse leader position to comply with the state mandate. Ms. Clayton noted the PHN Supervisor II would cost approximately $4,000 less in salary and benefits and was a front-line nursing supervisor versus the Director I position which is more a planning and an administrative role. 12 August 5, 2019 4 Vice Chairman Jeffers asked Ms. Clayton if the social workers were moved under another supervisor, could she consider a Supervisor II positon to meet state requirements to which she stated only a nurse lead position could supervise the social workers. Vice Chairman Jeffers inquired about the possibility of joining a district health department to which Ms. Clayton noted they currently collaborate with Durham County Health Department on some health education initiatives but had not researched Person County joining a district health department as an option. Vice Chairman Jeffers stated he only heard of the option recently. Ms. Clayton said she was complying with the state mandate via a three-month contractual agreement with a public health agency for a hourly wage retired nurse. A motion was made by Commissioner Puryear to approve the request to reinstate the Public Health Nursing Director I position and to eliminate the LPN and Processing Assistant IV positions to pay the salary and benefits of the PHN Director I position for an overall savings of $7,350. A substitute motion was made by Vice Chairman Jeffers and carried 5-0 to table action on this item until the Board’s next regular scheduled meeting on August 19, 2019 to allow for the County Manager and the Finance staff to be present. 13 August 5, 2019 5 BID AWARD FOR BOOKMOBILE PURCHASE AND AUTHORIZATION TO EXECUTE CONTRACT: Library Director, Christy Bondy recalled that on January 22, 2019, she requested permission to apply for a Library Service and Technology Act (LSTA) grant from the State Library for a new Bookmobile noting at that time, the quote was $159,000. Ms. Bondy said the Library was awarded $100,000 via the LSTA grant in June for a purchase of a new Bookmobile; a match of local funds was estimated at $59,000. Ms. Bondy stated to date, the Library has raised $11,600 from the community for the project with plans to continue fundraising efforts. Ms. Bondy noted that following advertisement for bids, there was only one bid submitted by the deadline on July 15, 2019; a second advertisement for bids resulted in no other bids by the deadline of July 31, 2019. Matthews Specialty Vehicles provided two proposals, valid for 90-days. The first proposal for $147,086 was for a gas model Sprinter vehicle. The second proposal was for $155,867 for a diesel model Sprinter vehicle. Ms. Bondy stated that Matthews Specialty Vehicles recommended the diesel option. In addition to the Diesel Sprinter Bookmobile, Ms. Bondy requested an optional item listed for an extended warranty, for 7-years, 140,000-mile warranty listed at a cost of $4,704. Tax, tags and fees are not included in vendor’s proposal and would cost an additional $4,683 bringing the grand total to $165,254. Ms. Bondy said the Finance Director recommended that the local match be funded through an appropriation from the Public Library’s Fund Balance which has approximately $185,000. Ms. Bondy said $53,654 from the Public Library Fund Balance together with the $11,600 raised from the community would match the $100,000 grant to pay for the new Bookmobile. Ms. Bondy requested the Board to approve the local match as presented as well as to authorize the County Manager to enter into contract with Matthews Specialty Vehicles. Commissioner Powell asked Ms. Bondy what was included in the warranty to which she did not have that information available. A motion was made by Commissioner Clayton and carried 5-0 to approve the bid award to Matthews Specialty Vehicles for $155,867 for a diesel model Sprinter vehicle, an extended warranty, for 7-years, 140,000-mile warranty listed at a cost of $4,704, tax, tags and fees at a cost of $4,683 to be funded with the $100,000 LTSA grant, an appropriation of $53,654 from the Public Library Fund Balance and $11,600 in fundraising from the community as well as authorize the County Manager to enter into a contract with the vendor. 14 August 5, 2019 6 15 August 5, 2019 7 DESIGNATION OF VOTING DELEGATE TO NC ASSOCIATION OF COUNTY COMMISSIONERS (NCACC) CONFERENCE: Voting Credentials for the 2019 NCACC Annual Conference scheduled on August 22-24, 2019 in Guilford County must be submitted by August 16, 2019 in order for Person County’s delegate to participate in the association’s annual election of officers and policy adoption. Chairman Newell requested the Board to designate a commissioner attending the Conference as Person County’s delegate. At this time, both Commissioners Clayton and Jeffers plan to attend the full conference. A motion was made by Vice Chairman Jeffers and carried 5-0 to designate Commissioner Clayton as Person County’s voting delegate at the 2019 NCACC Annual Conference in Guilford County. CHAIRMAN’S REPORT: Chairman Newell had no report. MANAGER’S REPORT: County Manager, Heidi York was absent. COMMISSIONER REPORT/COMMENTS: There were no comments or reports by the commissioners. CLOSED SESSION #1 A motion was made by Vice Chairman Jeffers and carried 5-0 to enter Closed Session at 7:27pm per General Statute 143-318.11(a) (5) to establish, or to instruct the public body's staff or negotiating agents concerning the position to be taken by or on behalf of the public body in negotiating the price and other material terms of a contract with the following individuals permitted to attend: Clerk to the Board, Brenda Reaves and County Attorney, Ron Aycock. 16 August 5, 2019 8 A motion was made by Commissioner Clayton and carried 5-0 to return to open session at 7:42pm. Commissioner Clayton stated a conflict with the October 21, 2019 Board meeting. Vice Chairman Jeffers stated a conflict with the October 7, 2019 Board meeting. It was the consensus of the Board to ask staff to review the potential agendas for October and suggest an alternative date(s) for the Board. ADJOURNMENT: A motion was made by Commissioner Powell and carried 5-0 to adjourn the meeting at 7:45pm. _____________________________ ______________________________ Brenda B. Reaves David B. Newell, Sr. Clerk to the Board Chairman (Draft Board minutes are subject to Board approval). 17 8/19/2019 Dept./Acct No.Department Name Amount Incr / (Decr) EXPENDITURES General Fund Public Safety 100 Culture and Recreation 3,900 REVENUES General Fund Intergovernmental 1,100 Other Revenues 3,900 Fund Balance Appropriation (1,000) Explanation: BUDGET AMENDMENT Receipt of Tier II Fee Grant ($1,100) for Emergency Management; reduce fund balance appropriation for Tier II Fee Grant expenditures(-$1,000); receipt of donations for purchase of Library bookmobile ($3,900). BA-418 AGENDA ABSTRACT Meeting Date: August 19, 2019 Agenda Title: Tax Adjustments for August 2019 Summary of Information: Attached please find the tax releases and motor vehicle pending refunds: 1. August 2019 tax releases. 2.August 2019 North Carolina Vehicle Tax System (NCVTS) pending refunds. Recommended Action: Motion to accept reports and authorize refunds. Submitted By: Russell Jones, Tax Administrator 19 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 13530117 2018-200432 DY:18 PERSONAL PROPERTY SRJ 7/1/2019 1:18:02 PM FAMILY DOLLAR STORES NC 32101 NO LONGER SELLING ABC C BEOFFEE 0.00 20.00 BEER OFF PREMISES CHARGED AT $5 INSTEAD OF $25 TOTAL RELEASES:20.00 13530118 2018-200433 DY:18 PERSONAL PROPERTY SRJ 7/1/2019 1:18:37 PM FAMILY DOLLAR NC 32244 NO LONGER SELLING ABC C BEOFFEE 0.00 20.00 BEER OFF PREMISES CHARGED AT $5 INSTEAD OF $25 TOTAL RELEASES:20.00 68857301 2019-23761 DY: RP:A42 87 RH 7/19/2019 10:34:43 AM GILLISPIE SARA LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,378.00 10.06 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 1,378.00 0.38 MOVE TRLR TO ANDREW LONG REC TOTAL RELEASES:10.44 69045201 2019-38536 DY: PERSONAL PROPERTY MP 7/23/2019 11:34:10 AM HARRINGTON CLAYTON CHANGE IN SITUS C ADVLTAX 5,243.00 38.27 CHANGE IN SITUS C PEN FEE 5,243.00 3.83 CHANGE IN SITUS FIREADVLTAX 5,243.00 1.44 CHANGE IN SITUS FIREPEN FEE 5,243.00 0.14 SHOULD HAVE BEEN BILLED CITY TOTAL RELEASES:43.68 5870302 2019-28627 DY: PERSONAL PROPERTY MP 7/24/2019 9:25:14 AM STANLEY ROBIE LIFE ESTATE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,491.00 18.18 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,491.00 0.69 BOAT LISTED IN RANDOLPH COUNTY TOTAL RELEASES:18.87 15888301 2019-17821 DY: RP:A80 134 MP 7/24/2019 1:39:56 PM FUQUA THOMAS G C ADVLTAX 500.00 3.65 C PEN FEE 500.00 0.37 FIREADVLTAX 500.00 0.14 FIREPEN FEE 500.00 0.01 TOTAL RELEASES:4.17 64394225 2019-38120 DY: PERSONAL PROPERTY MP 7/24/2019 3:41:42 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,383.00 17.40 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 2,383.00 15.97 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:33.37 64394225 2019-38233 DY: PERSONAL PROPERTY MP 7/24/2019 3:42:56 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 27,899.00 203.66 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 27,899.00 186.92 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:390.58 64394225 2019-38236 DY: PERSONAL PROPERTY MP 7/24/2019 3:43:32 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 27,899.00 203.66 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 27,899.00 186.92 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:390.58 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 20 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 64394225 2019-38237 DY: PERSONAL PROPERTY MP 7/24/2019 3:45:07 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 27,899.00 203.66 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 27,899.00 186.92 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:390.58 64394225 2019-38240 DY: PERSONAL PROPERTY MP 7/24/2019 3:45:57 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 27,899.00 203.66 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 27,899.00 186.92 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:390.58 64394225 2019-38243 DY: PERSONAL PROPERTY MP 7/24/2019 3:47:05 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 27,899.00 203.66 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 27,899.00 186.92 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:390.58 64394225 2019-38247 DY: PERSONAL PROPERTY MP 7/24/2019 3:47:44 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 32,510.00 237.32 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 32,510.00 217.82 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:455.14 64394225 2019-38602 DY: PERSONAL PROPERTY MP 7/24/2019 3:50:07 PM STRATUS PROPERTIES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,119.00 15.47 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 2,119.00 14.20 SHOULD BE CARLYLE MHP LLC TOTAL RELEASES:29.67 37473116 2016-53670 DY: PERSONAL PROPERTY RH 7/25/2019 1:02:17 PM FUQUA MICHAEL W LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 208.00 1.46 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 208.00 0.15 BOAT DESTROYED 2015 TOTAL RELEASES:1.61 37473201 2017-35538 DY: PERSONAL PROPERTY RH 7/25/2019 1:04:21 PM FUQUA MICHAEL W LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 208.00 1.46 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 208.00 0.15 BOAT DESTROYED 2015 TOTAL RELEASES:1.61 37473201 2018-35538 DY: PERSONAL PROPERTY RH 7/25/2019 1:05:07 PM FUQUA MICHAEL W LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 600.00 4.20 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 600.00 0.42 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 600.00 0.06 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 600.00 0.01 BOAT DESTROYED 2015 TOTAL RELEASES:4.69 37473201 2019-35538 DY: PERSONAL PROPERTY RH 7/25/2019 1:05:56 PM FUQUA MICHAEL W LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 600.00 4.38 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 600.00 0.44 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 600.00 0.17 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 21 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 600.00 0.02 BOAT DESTROYED 2015 TOTAL RELEASES:5.01 57951201 2019-36766 DY: PERSONAL PROPERTY MP 7/25/2019 2:46:25 PM WALKER CLAIBORNE WAYNE JR LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 4,769.00 34.81 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 4,769.00 3.48 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 4,769.00 1.31 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 4,769.00 0.13 NO LONGER HAVE JET SKI AND BT TRAILER 2009 TRAILER REGISTERED IN SR'S NAME IN ORANGE COUNTY TOTAL RELEASES:39.73 201950299200 2019-502992 DY:19 PERSONAL PROPERTY MP 7/25/2019 4:12:27 PM CAMPBELL AUTUMN LINDSEY DOUBLE CHARGED C ADVLTAX 14,460.00 281.84 DOUBLE CHARGED FIREADVLTAX 14,460.00 10.62 NO GAP - VEHICLE REGISTERED IN VIRGINIA TOTAL RELEASES:292.46 201950355600 2019-503556 DY:18 PERSONAL PROPERTY MP 7/26/2019 10:53:51 AM CLAYTON DAVID LONZIE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,310.00 12.13 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,310.00 0.17 WRONG DAVID L CLAYTON TOTAL RELEASES:12.30 66657308 2019-1897 DY:0RP:A13 12A RH 7/26/2019 11:05:12 AM EVANS TOMMIE C APPRAISER ADJUSTED LAND C ADVLTAX 3,750.00 27.38 APPRAISER ADJUSTED LAND SW30FFEEFEE 3,750.00 4.00 APPRAISER ADJUSTED LAND FIREADVLTAX 3,750.00 1.03 LAND RECOMBINED WITH PARCEL A13/12 F19 TOTAL RELEASES:32.41 36003301 2019-41171 DY: PERSONAL PROPERTY RH 7/26/2019 11:12:51 AM WARD CHARLES RAY LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 18,169.00 132.63 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 18,169.00 121.73 DELETE THIS BILL-DISC ON CHG MHP TOTAL RELEASES:254.36 17125201 2019-37532 DY: PERSONAL PROPERTY MP 7/26/2019 11:29:44 AM SCRUGGS DENNIS R JR LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 3,396.00 24.79 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 3,396.00 2.48 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 3,396.00 0.93 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 3,396.00 0.09 MOVED IN 2016 TOTAL RELEASES:28.29 201950331700 2019-503317 DY:18 PERSONAL PROPERTY MP 7/26/2019 4:11:29 PM MASTEC NORTH AMERICA INC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 7,910.00 59.98 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 7,910.00 57.41 SHOULD HAVE BEEN BILLED TO ACCOUNT 40174 TOTAL RELEASES:117.39 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 22 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 201950253200 2019-502532 DY:18 PERSONAL PROPERTY MP 7/26/2019 4:12:13 PM MASTEC NORTH AMERICA INC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 17,220.00 50.63 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 17,220.00 48.46 SHOULD HAVE BEEN BILLED TO 40174 TOTAL RELEASES:99.09 19404201 2019-37555 DY: PERSONAL PROPERTY MP 7/26/2019 4:19:46 PM FULLER EARL LEWIS JR CHANGE IN SITUS CI50ADVLTAX 1,000.00 6.70 CHANGE IN SITUS CI50PEN FEE 1,000.00 0.67 NOT CITY TOTAL RELEASES:7.37 2857201 2019-37538 DY: PERSONAL PROPERTY MP 7/29/2019 9:27:10 AM VALMAC HOMES LLC C ADVLTAX 3,093.00 22.58 C PEN FEE 3,093.00 2.26 FIREADVLTAX 3,093.00 0.85 FIREPEN FEE 3,093.00 0.09 TOTAL RELEASES:25.78 2857201 2018-37538 DY: PERSONAL PROPERTY MP 7/29/2019 10:16:06 AM VALMAC HOMES LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 3,290.00 23.03 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 3,290.00 0.33 INCORRECT OWNER TOTAL RELEASES:23.36 59664123 2019-41787 DY: PERSONAL PROPERTY RH 7/29/2019 11:01:46 AM DLP PERSON MEMORIAL HOSPITAL LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 4,550.00 33.22 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 4,550.00 30.49 DELETE SIGN DOUBLE BILLED TOTAL RELEASES:63.71 2926101 2019-41844 DY: PERSONAL PROPERTY RH 7/29/2019 2:32:30 PM TEDS ELECTRICAL & HVAC LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 7,154.00 52.22 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 7,154.00 1.97 RELEASED BILL SEE REC 200477 TOTAL RELEASES:54.19 63911101 2019-33084 DY: PERSONAL PROPERTY RH 7/29/2019 2:43:02 PM LEE LAW OFFICES PA LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 240.00 1.75 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 240.00 1.61 RELEASE BILL NOW IN ORANGE COUNTY TOTAL RELEASES:3.36 201950319200 2019-503192 DY:19 PERSONAL PROPERTY MP 7/29/2019 3:11:34 PM MASTEC NORTH AMERICA LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 31,400.00 152.81 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 31,400.00 140.25 AIR FLEET LT - CORRECT OWNER TOTAL RELEASES:293.06 201950328300 2019-503283 DY:19 PERSONAL PROPERTY MP 7/29/2019 3:23:23 PM MASTEC NORTH AMERICA INC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 25,980.00 173.85 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 25,980.00 159.56 ARI FLEET LT - CORRECT OWNER TOTAL RELEASES:333.41 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 23 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 201950350700 2019-503507 DY:18 PERSONAL PROPERTY MP 7/29/2019 3:43:37 PM MASTEC NORTH AMERICA LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 20,150.00 270.35 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 20,150.00 258.76 ARI FLEET LT - CORRECT OWNER TOTAL RELEASES:529.11 54239201 2019-36296 DY: PERSONAL PROPERTY MP 7/30/2019 9:56:06 AM PATTERSON RICHARD A LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 4,600.00 33.58 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 4,600.00 1.27 ADJUSTMENT TO BOAT VALUE TOTAL RELEASES:34.85 201950376100 2019-503761 DY:18 PERSONAL PROPERTY MP 7/30/2019 12:00:32 PM WALKER JOEL REX SR LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 770.00 20.21 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 770.00 0.29 WRONG ACCT TOTAL RELEASES:20.50 54949108 2018-38080 DY: PERSONAL PROPERTY MP 7/30/2019 1:50:35 PM PETTIFORD TYRONE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 11,913.00 83.39 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 11,913.00 8.34 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 11,913.00 1.19 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 11,913.00 0.12 NEVER OWNED BY TYRONE PETTIFORD - ALWAYS BEEN GLORIA RAYNOR - INCORRECT INFO FROM MH PARK LIST TOTAL RELEASES:93.04 68130201 2019-38304 DY: PERSONAL PROPERTY MP 7/30/2019 3:10:47 PM PETTIFORD TYRONE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 11,317.00 82.61 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 11,317.00 8.26 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 11,317.00 75.82 LISTING ADJUSTED PERSONAL PROPERTY CI50PEN FEE 11,317.00 7.58 NEVER OWNED BY TYRONE PETTIFORD - ALWAYS OWNED BY GLORIA RAYNOR - GLORIQA QUALIFIES FOR DISB EXEMPTION TOTAL RELEASES:174.27 46984304 2019-28454 DY:0RP:A105 13 P MP 7/31/2019 10:17:15 AM KNOTT BRUCE T DOUBLE CHARGED C ADVLTAX 36,125.00 263.71 DOUBLE CHARGED FIREADVLTAX 36,125.00 9.93 DOUBLE BILLED TOTAL RELEASES:273.64 39895201 2018-35218 DY: PERSONAL PROPERTY MP 7/31/2019 11:26:55 AM BROUGHTON JOHN EDWARD LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,901.00 41.31 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 5,901.00 4.13 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 5,901.00 39.54 LISTING ADJUSTED PERSONAL PROPERTY CI50PEN FEE 5,901.00 3.95 OWNED BY WANDA CHAVIS 2018-38117 TOTAL RELEASES:88.93 39895201 2019-35218 DY: PERSONAL PROPERTY MP 7/31/2019 11:28:15 AM BROUGHTON JOHN EDWARD LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,365.00 39.16 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 24 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 5,365.00 3.92 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 5,365.00 35.95 LISTING ADJUSTED PERSONAL PROPERTY CI50PEN FEE 5,365.00 3.60 OWNED BY WANDA CHAVIS 2019-38117 TOTAL RELEASES:82.63 2028301 2019-9679 DY:0RP:32 46 MP 7/31/2019 3:32:09 PM SNIPES DAVID MARSHALL EXEMPTION ADDED C ADVLTAX 45,000.00 328.50 EXEMPTION ADDED CI50ADVLTAX 45,000.00 301.50 DVET EXEMPTION SHOULD HAVE BEEN ADDED FOR 2019 TOTAL RELEASES:630.00 22796101 2019-33160 DY: PERSONAL PROPERTY RH 7/31/2019 4:08:05 PM TURNERS AUTOBODY LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,000.00 36.50 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 5,000.00 3.65 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 5,000.00 1.38 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 5,000.00 0.14 BUSINESS CLOSED TOTAL RELEASES:41.67 22796101 2018-33160 DY: PERSONAL PROPERTY RH 7/31/2019 4:08:52 PM TURNERS AUTOBODY LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,000.00 35.00 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 5,000.00 3.50 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 5,000.00 0.50 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 5,000.00 0.05 LISTING ADJUSTED PERSONAL PROPERTY C GARNFEE 5,000.00 30.00 BUSINESS CLOSED TOTAL RELEASES:69.05 201950360500 2019-503605 DY:18 PERSONAL PROPERTY MP 7/31/2019 4:15:33 PM DRUMWRIGHT THOMAS ANTOINE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 9,320.00 27.18 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 9,320.00 0.39 WRONG ACCT TOTAL RELEASES:27.57 55389103 2019-200485 DY:19 PERSONAL PROPERTY RH 8/1/2019 12:48:44 PM TOYOTA MOTOR MFG. iNDIANA NC22 LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 42,840.00 312.73 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 42,840.00 31.27 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 42,840.00 11.78 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 42,840.00 1.18 DELETE SEE DISC 200487 TOTAL RELEASES:356.96 53908303 2019-8337 DY: RP:A96 1 RH 8/2/2019 9:51:22 AM BALDWIN JERRY DEAN APPRAISER ADJUSTED LAND C ADVLTAX 54,970.00 401.28 APPRAISER ADJUSTED LAND FIREADVLTAX 54,970.00 15.12 LATE PUV APP APPRV TOTAL RELEASES:416.40 53908305 2019-4246 DY:0RP:A107 18 RH 8/2/2019 9:52:19 AM BALDWIN JERRY DEAN APPRAISER ADJUSTED LAND C ADVLTAX 21,050.00 153.67 APPRAISER ADJUSTED LAND FIREADVLTAX 21,050.00 5.79 LATE PUV APP APPROV TOTAL RELEASES:159.46 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 25 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 53908304 2019-18068 DY:0RP:A107 39 RH 8/2/2019 9:53:12 AM BALDWIN JERRY DEAN APPRAISER ADJUSTED LAND C ADVLTAX 15,770.00 115.12 APPRAISER ADJUSTED LAND FIREADVLTAX 15,770.00 4.34 LATE PUV APP APPROV TOTAL RELEASES:119.46 63968201 2019-35222 DY: PERSONAL PROPERTY MP 8/5/2019 11:15:09 AM WILSON RACHEL LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 11,921.00 87.02 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 11,921.00 8.70 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 11,921.00 3.28 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 11,921.00 0.33 CHARLES DAVIS F/2019 TOTAL RELEASES:99.33 55937201 2019-36880 DY: PERSONAL PROPERTY MP 8/6/2019 11:58:04 AM HAMLETT KELLY LOVE JR LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,890.00 13.80 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 1,890.00 1.38 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 1,890.00 12.66 LISTING ADJUSTED PERSONAL PROPERTY CI50PEN FEE 1,890.00 1.27 2000 HONDA ODYSSEY JUNKED 2018 TOTAL RELEASES:29.11 20266102 2019-35791 DY: PERSONAL PROPERTY RH 8/8/2019 2:35:08 PM US BANK NATIONAL ASSOCIATION LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 3,008.00 21.96 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 3,008.00 20.15 ADJ DEPREC SCHED FR16 TOTAL RELEASES:42.11 NET RELEASES PRINTED:7,569.52 TOTAL TAXES RELEASED 7,569.52 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 26 C ADVLTAX - County Tax TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2016 2016 0 208 208 0.00 1.46 0 0.00 208 1.46 2017 2017 0 208 208 0.00 1.46 0 0.00 208 1.46 2018 2018 0 26,704 26,704 0.00 186.93 0 0.00 26,704 186.93 2019 2018 0 57,680 57,680 0.00 440.48 0 0.00 57,680 440.48 2019 2019 176,665 385,871 562,536 1,289.66 2,900.89 0 0.00 562,536 4,190.55 DIST TOTAL 176,665 470,671 647,336 1,289.66 3,531.22 0 0.00 647,336 4,820.88 C BEOFFEE - BEER OFF PREMISES TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 0 0 0 0.00 40.00 0 0.00 0 40.00 DIST TOTAL 0 0 0 0.00 40.00 0 0.00 0 40.00 C GARNFEE - GARNISHMENT FEE TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 0 5,000 5,000 0.00 30.00 0 0.00 5,000 30.00 DIST TOTAL 0 5,000 5,000 0.00 30.00 0 0.00 5,000 30.00 C PEN FEE - County Late List TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2016 2016 0 208 208 0.00 0.15 0 0.00 208 0.15 2017 2017 0 208 208 0.00 0.15 0 0.00 208 0.15 2018 2018 0 23,414 23,414 0.00 16.39 0 0.00 23,414 16.39 2019 2019 0 95,934 95,934 0.00 70.04 0 0.00 95,934 70.04 DIST TOTAL 0 119,764 119,764 0.00 86.73 0 0.00 119,764 86.73 CI50ADVLTAX - City of Roxboro TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 0 5,901 5,901 0.00 39.54 0 0.00 5,901 39.54 2019 2018 0 45,280 45,280 0.00 364.63 0 0.00 45,280 364.63 2019 2019 45,000 279,426 324,426 301.50 1,787.51 0 0.00 324,426 2,089.01 DIST TOTAL 45,000 330,607 375,607 301.50 2,191.68 0 0.00 375,607 2,493.18 CI50PEN FEE - CI50PEN FEE TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 0 5,901 5,901 0.00 3.95 0 0.00 5,901 3.95 2019 2019 0 19,572 19,572 0.00 13.12 0 0.00 19,572 13.12 DIST TOTAL 0 25,473 25,473 0.00 17.07 0 0.00 25,473 17.07 FIREADVLTAX - Fire District Tax TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 0 20,803 20,803 0.00 2.08 0 0.00 20,803 2.08 2019 2018 0 12,400 12,400 0.00 0.85 0 0.00 12,400 0.85 2019 2019 131,665 107,445 239,110 36.21 36.21 0 0.00 239,110 72.42 DIST TOTAL 131,665 140,648 272,313 36.21 39.14 0 0.00 272,313 75.35 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 27 FIREPEN FEE - Fire LateList TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 0 17,513 17,513 0.00 0.18 0 0.00 17,513 0.18 2019 2019 0 77,362 77,362 0.00 2.13 0 0.00 77,362 2.13 DIST TOTAL 0 94,875 94,875 0.00 2.31 0 0.00 94,875 2.31 SW30FFEEFEE - Stormwater TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2019 2019 3,750 0 3,750 4.00 0.00 0 0.00 3,750 4.00 DIST TOTAL 3,750 0 3,750 4.00 0.00 0 0.00 3,750 4.00 GRAND TOTALS:357,080 1,187,038 1,544,118 1,631.37 5,938.15 0 0.00 1,544,118 7,569.52 RUN DATE: 8/9/2019 3:03 PM RELEASES REPORT Person County 28 Payee NameAddress 3Refund Type Refund Reason Create DateTax JurisdictionLevy Type Total Change01 Tax($95.06)50 Tax($90.99)50 Vehicle Fee$0.00$186.0501 Tax($36.75)60 Tax($0.53)$37.2801 Tax($42.09)60 Tax($0.60)$42.6901 Tax($20.50)50 Tax($19.62)50 Vehicle Fee$0.00$40.1201 Tax($43.51)60 Tax($1.64)$45.1501 Tax($7.51)60 Tax($0.11)$7.6201 Tax($14.33)60 Tax($0.21)$14.5401 Tax($23.94)60 Tax($0.34)$24.2801 Tax($20.30)50 Tax($19.43)50 Vehicle Fee$0.00$39.7301 Tax($3.95)60 Tax($0.05)$4.0001 Tax($30.50)60 Tax($0.44)$30.94DAVIS, SANDRA RUDD ROXBORO, NC 27574 Proration Vehicle Sold 07/09/2019COOK, RICHARD DEAN TIMBERLAKE, NC 27583 Proration Vehicle Sold 07/31/2019CHILDRESS, NANCY GREELEY ROXBORO, NC 27573 Proration Vehicle Sold 08/06/2019CASSIDY, CHARLES FRANKLIN TIMBERLAKE, NC 27583 Proration Vehicle Sold 08/05/2019BYRD, CHRISTINA LEEANN ROXBORO, NC 27574 Proration Vehicle Sold 07/22/2019BUONADONNA, JOHN JR TIMBERLAKE, NC 27583 Proration Vehicle Sold 07/22/2019BROGDON, JAQUERIA ANN ROXBORO, NC 27574 Proration Vehicle Sold 08/02/2019BOWEN, KATIE WILKERSON ROXBORO, NC 27573 Proration Vehicle Sold 07/10/2019BLALOCK, WANDA GRAVES TIMBERLAKE, NC 27583 Proration Vehicle Sold 07/19/2019ARMSTRONG, JASPER LOGAN HURDLE MILLS, NC 27541 Proration Vehicle Sold 07/22/2019Vehicle Totalled 07/26/2019 ROXBORO, NC 27573 ProrationAMIN, HEMANTKUMAR H29 Payee NameAddress 3Refund Type Refund Reason Create DateTax JurisdictionLevy Type Total Change01 Tax($70.39)60 Tax($1.01)$71.4001 Tax($16.09)60 Tax($0.23)$16.3201 Tax($29.91)60 Tax($0.43)$30.3401 Tax($11.76)60 Tax($0.17)$11.9301 Tax($12.74)50 Tax($12.19)50 Vehicle Fee ($20.00)$44.9301 Tax($41.64)60 Tax($0.60)$42.2401 Tax($20.17)60 Tax($0.29)$20.4601 Tax($53.07)60 Tax($0.76)$53.8301 Tax($70.09)50 Tax($67.09)50 Vehicle Fee$0.00$137.1801 Tax($39.01)50 Tax($37.33)50 Vehicle Fee$0.00$76.3401 Tax($14.70)60 Tax($0.21)$14.91JONES DINKINS, CAROLINE TIMBERLAKE, NC 27583 Proration Vehicle Sold 08/08/2019JOHNSON, MELISSA GAY ROXBORO, NC 27573 Proration Vehicle Totalled 08/06/2019JACKSON, ANTOINETTE ROXBORO, NC 27573 Proration Vehicle Totalled 08/08/2019HUTCHINS, JEAN MOONEY ROXBORO, NC 27574 Proration Vehicle Sold 07/25/2019HICKS, LISA DAVIS ROXBORO, NC 27573 Proration Vehicle Sold 07/10/2019GENTRY, LINDA DUFFER ROXBORO, NC 27573 Proration Vehicle Totalled 07/09/2019FUTRELL, JOHN EDWARD ROXBORO, NC 27573 Proration Vehicle Sold 07/22/2019FOX, EARL THOMAS ROXBORO, NC 27574 Proration Vehicle Sold 07/23/2019ELLINGTON, BRENDA KAY TIMBERLAKE, NC 27583 Proration Vehicle Sold 07/09/2019DUNKLEY, WILLIAM KING ROXBORO, NC 27574 Proration Vehicle Sold 08/06/2019DUNKLEY, ANGELA GENTRY ROXBORO, NC 27574 Proration Vehicle Sold 08/06/201930 Payee NameAddress 3Refund Type Refund Reason Create DateTax JurisdictionLevy Type Total Change01 Tax($36.98)60 Tax($0.52)$37.5001 Tax$0.0050 Tax($68.47)50 Vehicle Fee ($20.00)60 Tax$1.02$87.4501 Tax($63.05)60 Tax($0.90)$63.9501 Tax($29.84)60 Tax($0.43)$30.2701 Tax($60.96)60 Tax($2.30)$63.2601 Tax($44.94)60 Tax($0.64)$45.5801 Tax($49.14)50 Tax($47.03)50 Vehicle Fee$0.00$96.1701 Tax($14.35)60 Tax($0.21)$14.5601 Tax($15.91)60 Tax($0.23)$16.1401 Tax$0.0050 Tax($254.57)50 Vehicle Fee ($20.00)60 Tax$3.80$270.77SMITH, CHERRELLE ROXBORO, NC 27574 Adjustment >= $100Situs error 07/09/2019SHAFFER, CEBERT TIMBERLAKE, NC 27583 Proration Vehicle Sold 07/31/2019ROGERS, KATIE MELTON ROXBORO, NC 27574 Proration Vehicle Sold 07/29/2019RIMMER, JONSIE EGGLESTON ROXBORO, NC 27573 Proration Vehicle Sold 07/29/2019PLEASANT, ARETHA MICHELLE ROYSTER ROXBORO, NC 27574 Proration Vehicle Sold 07/23/2019OWEN, DAVID SCOTT ROXBORO, NC 27574 Proration Vehicle Sold 08/05/2019MORRIS, BLAKE DWAYNE TIMBERLAKE, NC 27583 Proration Vehicle Sold 07/31/2019MEYER, DAVID SCOTT ROXBORO, NC 27574 Proration Tag Surrender 07/08/2019LEWIS, JIMMY CARTER ROXBORO, NC 27574 Adjustment < $100Situs error 07/01/2019JONES, WANDA LOFTIS ROXBORO, NC 27574 Proration Vehicle Sold 07/31/201931 Payee NameAddress 3Refund Type Refund Reason Create DateTax JurisdictionLevy Type Total Change01 Tax$0.0050 Tax($102.38)50 Vehicle Fee ($20.00)60 Tax$1.53$120.8501 Tax($14.78)60 Tax($0.21)$14.9901 Tax($2.10)60 Tax($0.03)$2.1301 Tax($133.89)60 Tax($1.91)$135.8001 Tax($19.77)60 Tax($0.28)$20.0501 Tax($26.51)60 Tax($0.38)$26.8901 Tax($108.35)60 Tax($1.55)$109.9001 Tax$0.0050 Tax($273.61)50 Vehicle Fee ($20.00)60 Tax$4.08$289.5301 Tax($93.68)50 Tax($89.67)50 Vehicle Fee$0.00$183.35WENSTLEY, DESTINY ANN YANCEYVILLE, NC 27379 Proration Vehicle Sold 07/31/2019WAGSTAFF INC ROXBORO, NC 27573 Adjustment >= $100Situs error 07/08/2019VAUGHAN, ROSE MARIE HURDLE MILLS, NC 27541 Proration Vehicle Sold 07/09/2019THOMPSON, DARRIN PAUL ROXBORO, NC 27574 Proration Vehicle Sold 08/06/2019THOMPSON, CYNTHIA LYN ROXBORO, NC 27574 Proration Vehicle Sold 07/19/2019T & M DECKING INC OXFORD, NC 27565 Proration Vehicle Sold 07/31/2019STREET, ANTHONY LEE ROXBORO, NC 27574 Proration Vehicle Sold 07/19/2019SODERLUND, VICTORIA LYNELLE ROXBORO, NC 27574 Proration Vehicle Sold 08/01/2019SMITH, NAKISHA DENISE ROXBORO, NC 27574 Adjustment >= $100Situs error 07/26/201932 AGENDA ABSTRACT Meeting Date: 08/19/2019 Agenda Title: Request to Reinstate the Public Health Nursing Director I Position Summary of Information: Per Commissioner Jeffers’s request to address the reinstatement of the Public Health Nursing Director I position during a subsequent meeting, the Public Health Nursing Director I position is requested to be reinstated. Due to the addition of duties, the job description of the Public Health Nursing Supervisor II position was submitted to the Office of State Human Resources (OSHR) for review. Based on the job description, the OSHR classified the position as a Public Health Nursing Director I. After consultation with both the County Manager and the County Finance Director, the salary and benefit cost of the Public Health Nursing Director I position has been verified as $89,702. The following positions, which are included in the approved FY20 budget, are proposed to be eliminated: Licensed Practical Nurse= $56,213 (budgeted salary and benefits) Processing Assistant III = $40,839 (budgeted salary and benefits) By the elimination of the two proposed positions and the reinstatement of the Public Health Nursing Director I position, there will be a savings of $7,350 in local funds. No additional appropriations will be needed. Recommended Action: Approve the reinstatement of the Public Health Nursing Director I position and eliminate the LPN and Processing Assistant III positions; approve the unfreezing of all health department positions with the understanding that positions will be filled as needed with the approval of the County Manager. Submitted By: Janet Clayton, Health Director 33 AGENDA ABSTRACT Meeting Date: August 19, 2019 Agenda Title: Results of Woodsdale Volunteer Fire Department‘s recent certification inspection Background: The State Fire Marshal Office conducted a certification inspection on Woodsdale Volunteer Fire Department that began in June 2019 and has now concluded. Summary of Information: The Deputy Director of the NC Office of State Fire Marshal will present the findings of their recent certification inspection of Woodsdale Volunteer Fire Department. Recommended Action: Receive the report and direct staff on next steps Submitted By: Douglas Young, Director of Emergency Services 34 AGENDA ABSTRACT Meeting Date: August 19, 2019 Agenda Title: Spuntech-Appeal of late listing penalty Summary of Information: Spuntech has been assessed a 10% late listing penalty for failure to meet the deadline for listing their 2019 property taxes. The penalty is $46,228.16, which is a combination of county penalty ($44,549.91) and fire tax penalty($1,678.25). The facts of the case are as follows: 1. The deadline for listing property taxes was January 31, 2019 as required by NCGS 105-307. 2. The tax office mailed a listing form to Spuntech on or around December 23, 2018. 3. The completed listing form was not returned to our office before the deadline of January 31, 2019. 4. After the deadline of January 31, but on February 5, 2019, the tax office received an email from Mr. Daniel Sharon, representing Spuntech, requesting an extension of the listing deadline until April 15, 2019. 5. The request for an extension was denied, in compliance with NCGS 105-307(c), which allows for extensions only if requested before the end of the normal listing period. 6. The tax office properly applied NCGS 105-312(h) in computing the required penalty for the late listing. The taxpayer has raised no issue with the application of the penalty, but specifically requests an exception be applied to their case. 7. A timely appeal has been filed by Spuntech. The late listing penalty cannot be waived by the county assessor. The power to compromise late listing penalties is under the authority of the Board of County Commissioners, as per NCGS 105-312(k). Recommended Action: Uphold the penalty Submitted By: Russell Jones, Tax Administrator 35 Notes from Tax Office on late listing penalties: The tax office mails listing forms to businesses and individuals late December each year in order to facilitate the accurate listing of all taxable personal property. Forms are mailed to taxpayers that are currently on our tax rolls(either listed the previous year or a known new business). This amounts to over 8,000 forms being mailed. However, not receiving a form by mail does not relieve the taxpayer from listing simply because they did not receive a form. We process the receipt of listing forms daily to document timely filings. We honor United States Postal Service postmarks. Each year, we grant numerous extensions. Extensions must be requested before the end of the listing period, January 31. For 2019, we received 290 timely requests for extensions, and all were granted an extension to April 15, 2019. We received 1 late request for extension(Spuntech) which was denied based on the extension request not being timely filed. Each year we process numerous late filings. For 2019, there were 2,213 late returns filed. All late listings were charged the required 10% penalty. Of the 290 extensions granted, 30 missed the extended deadline, and therefore were charged the required 10% penalty. There were 2 other large charges for 2019 for $7,082.23 and $4,909.47, and 22 charges between $100 and $400. 1,712 charges were under $10. One company has paid over $79,000 in late listing penalties in past years due to 5 late listings. Since the penalty for late listing is a percentage, and not a flat rate, each penalty is fairly computed and based on the taxes due on the late listed property. It would be unfair to release a penalty solely due to the fact that the 10% penalty was a large amount, or to release a penalty simply due to the fact that is was small. The board of county commissioners has heard appeals for late listing in the past years. All late penalties have been upheld. While it may seem simple to alter the penalty for late listing for this taxpayer, it would open up other appeals and be viewed as unfair by other taxpayers that have been charged under similar circumstances. I have included applicable North Carolina General Statutes, along with UNC School blogs and opinions, for further information. 36 Notes from the UNC School of government: May discovery bills be waived? (from UNC School of Government) Yes. Unlike “regular” property tax bills, discovery bills may be waived in whole or in part by the governing board (or the board of equalization and review) for any reason whatsoever. GS 105-312(k). Note this decision must be made by the board, not by the assessor or tax collector. A board’s decision not to waive some or all of a discovery bill is reviewable by the Property Tax Commission only if the taxpayer can demonstrate illegal discrimination or bias on behalf of the board. Excerpt from Property Tax Collection in North Carolina, written by William A Campbell, UNC Institute of Government: A voluntary listing by the property owner after the listing period is closed is treated for all purposes as a discovery: the procedures to be followed are the same as those followed when the assessor lists the property, and the late-listing penalty must be imposed. It is in terms of this statutory scheme that the penalty provisions should be examined, keeping in mind that the word "penalty" as used in NCGS 105-312(h) is a true penalty. It is charged not for the late payment of taxes but for the late listing of property for taxation. § 105-312. Discovered property; appraisal; penalty. (a) Repealed by Session Laws 1991, c. 34, s. 4. (b) Duty to Discover and Assess Unlisted Property. - It shall be the duty of the assessor to see that all property not properly listed during the regular listing period be listed, assessed and taxed as provided in this Subchapter. The assessor shall file reports of such discoveries with the board of commissioners in such manner as the board may require. (c) Carrying Forward Real Property. - At the close of the regular listing period each year, the assessor shall compare the tax lists submitted during the listing period just ended with the lists for the preceding year, and he shall carry forward to the lists of the current year all real property that was listed in the preceding year but that was not listed for the current year. When carried forward, the real property shall be listed in the name of the taxpayer who listed it in the preceding year unless, under the provisions of G.S. 105-302, it must be listed in the name of another taxpayer. Real property carried forward in this manner shall be deemed to be discovered property, and the procedures prescribed in subsection (d), below, shall be followed unless the property discovered is listed in the name of the taxpayer who listed it for the preceding year and the property is not subject to appraisal under either G.S. 105-286 or G.S. 105-287 in which case no notice of the listing and valuation need be sent to the taxpayer. (d) Procedure for Listing, Appraising, and Assessing Discovered Property. - Subject to the provisions of subsection (c), above, and the presumptions established by subsection (f), below, discovered property shall be listed by the assessor in the name of the person required by 37 G.S. 105-302 or G.S. 105-306. The discovery shall be deemed to be made on the date that the abstract is made or corrected pursuant to subsection (e) of this section. The assessor shall also make a tentative appraisal of the discovered property in accordance with the best information available to him. When a discovery is made, the assessor shall mail a notice to the person in whose name the discovered property has been listed. The notice shall contain the following information: (1) The name and address of the person in whose name the property is listed; (2) A brief description of the property; (3) A tentative appraisal of the property; (4) A statement to the effect that the listing and appraisal will become final unless written exception thereto is filed with the assessor within 30 days from date of the notice. Upon receipt of a timely exception to the notice of discovery, the assessor shall arrange a conference with the taxpayer to afford him the opportunity to present any evidence or argument he may have regarding the discovery. Within 15 days after the conference, the assessor shall give written notice to the taxpayer of his final decision. Written notice shall not be required, however, if the taxpayer signs an agreement accepting the listing and appraisal. In cases in which agreement is not reached, the taxpayer shall have 15 days from the date of the notice to request review of the decision of the assessor by the board of equalization and review or, if that board is not in session, by the board of commissioners. Unless the request for review by the county board is given at the conference, it shall be made in writing to the assessor. Upon receipt of a timely request for review, the provisions of G.S. 105-322 or G.S. 105-325, as appropriate, shall be followed. (e) Record of Discovered Property. - When property is discovered, the taxpayer's original abstract (if one was submitted) may be corrected or a new abstract may be prepared to reflect the discovery. If a new abstract is prepared, it may be filed with the abstracts that were submitted during the regular listing period, or it may be filed separately with abstracts designated "Late Listings." Regardless of how filed, the listing shall have the same force and effect as if it had been submitted during the regular listing period. (f) Presumptions. - When property is discovered and listed to a taxpayer in any year, it shall be presumed that it should have been listed by the same taxpayer for the preceding five years unless the taxpayer shall produce satisfactory evidence that the property was not in existence, that it was actually listed for taxation, or that it was not his duty to list the property during those years or some of them under the provisions of G.S. 105-302 and G.S. 105-306. If it is shown that the property should have been listed by some other taxpayer during some or all of the preceding years, the property shall be listed in the name of the appropriate taxpayer for the proper years, but the discovery shall still be deemed to have been made as of the date that the assessor first listed it. (g) Taxation of Discovered Property. - When property is discovered, it shall be taxed for the year in which discovered and for any of the preceding five years during which it escaped taxation in accordance with the assessed value it should have been assigned in each of the years for which it is to be taxed and the rate of tax imposed in each such year. The penalties prescribed by subsection (h) of this section shall be computed and imposed regardless of the name in which 38 the discovered property is listed. If the discovery is based upon an understatement of value, quantity, or other measurement rather than an omission from the tax list, the tax shall be computed on the additional valuation fixed upon the property, and the penalties prescribed by subsection (h) of this section shall be computed on the basis of the additional tax. (h) Computation of Penalties. - Having computed each year's taxes separately as provided in subsection (g), above, there shall be added a penalty of ten percent (10%) of the amount of the tax for the earliest year in which the property was not listed, plus an additional ten percent (10%) of the same amount for each subsequent listing period that elapsed before the property was discovered. This penalty shall be computed separately for each year in which a failure to list occurred; and the year, the amount of the tax for that year, and the total of penalties for failure to list in that year shall be shown separately on the tax records; but the taxes and penalties for all years in which there was a failure to list shall be then totalled on a single tax receipt. (h1) Repealed by Session Laws 1991, c. 624, s. 8. (i) Collection. - For purposes of tax collection and foreclosure, the total figure obtained and recorded as provided in subsection (h) of this section shall be deemed to be a tax for the fiscal year beginning on July 1 of the calendar year in which the property was discovered. The schedule of discounts for prepayment and interest for late payment applicable to taxes for the fiscal year referred to in the preceding sentence shall apply when the total figure on the single tax receipt is paid. Notwithstanding the time limitations contained in G.S. 105-381, any property owner who is required to pay taxes on discovered property as herein provided shall be entitled to a refund of any taxes erroneously paid on the same property to other taxing jurisdictions in North Carolina. Claim for refund shall be filed in the county where such tax was erroneously paid as provided by G.S. 105-381. (j) Tax Receipts Charged to Collector. - Tax receipts prepared as required by subsections (h) and (i) of this section for the taxes and penalties imposed upon discovered property shall be delivered to the tax collector, and he shall be charged with their collection. Such receipts shall have the same force and effect as if they had been delivered to the collector at the time of the delivery of the regular tax receipts for the current year, and the taxes charged in the receipts shall be a lien upon the property in accordance with the provisions of G.S. 105-355. (k) Power to Compromise. - After a tax receipt computed and prepared as required by subsections (g) and (h) of this section has been delivered and charged to the tax collector as prescribed in subsection (j), above, the board of county commissioners, upon the petition of the taxpayer, may compromise, settle, or adjust the county's claim for taxes arising therefrom. The board of commissioners may, by resolution, delegate the authority granted by this subsection to the board of equalization and review, including any board created by resolution pursuant to G.S. 105-322(a) and any special board established by local act. 39 40 period was greater than the amount of restricted sales taxes received during that period.And in forty-six counties that amount exceeded restricted sales tax distributions by a factor of two or more. Local units may "leverage"their sales tax receipts by borrowing money to build new schools and using the receipts to make debt service payments As noted,the report does not include in- formation on the amount of school con- struction financed this way,but it does provide information on debt service payments on bonds issued since five years before the levy of the second one half cent sales tax (which we will call re- cent borrowing).The report shows that in twenty-five counties there were sub- stantial increases in debt service pay- ments between 1983-84 and 1987-88. And in six other counties there were sig- nificant amounts of debt service pay- ments on recent borrowing. This evidence of increased borrowing for school construction is bolstered by recent figures on school bond referen- da.During the year ending June 30, 1987,voters approved total borrowing of $108 million in six local bond referen- da;the following year,voters approved total borrowing of $341 million in eleven bond referenda.' As shown in Figure 2,total debt ser- vice payments in all counties combined increased from $56.4 million in 1983-84 to $73.6 million in 1987-88,a difference of $17.2 million.However,debt service payments on recent debt increased from $3.9 million in 1983-84 to $36,9 million in 1987-88,a difference of $33 million.Still,in sixty-nine counties there was no debt service on such recent bor- rowing,indicating that most counties are not using bond financing to meet the documented backlog in school construc- tion needs As noted above,most funds from the 1987 school construction initiative had not been distributed in fiscal year 1987-88.Therefore the capital outlay figures cited above do not include spending from this new source of funds. However,the report shows that $79,7 million has now been allocated to coun- ties for 1987-88 from the Public School Building Capital Fund,which is expected to provide about $645 million over a ten-year period.These funds must be matched by one dollar of local funds for every three dollars of state funds.In ad- dition,a total of $119,9 million was awarded for 1987-88 to twenty-nine counties from the Critical School Facili- ty Needs Fund for approved projects (although funds were not distributed un- til fiscal year 1988-89).The amount of funds from that source is expected to to- tal about $185 million over a ten-year period. Thus it appears that state aid for lo- cal school construction has resulted in substantial increases in spending for school construction,in increases in reserve funds for future construction, and in increased borrowing for school construction.These increases are espe- cially noteworthy in view of the fact that, according to the commission's report, county appropriations for current ex- penses increased by 53 percent be- tween fiscal years 1983-84 and 1987-88. 1.N.C.Gen.Stat,Ch.105.Art.40.Because this measure was.at least in part,a response to demands for state assistance for scfiool construction,collections from the tax are allocated to counties according to their population (whereas collections from the 1 per- cent ta.x are returned to the county where they are collected!before being divided among the county government and municipalities in the county 2 As originally adopted,for the first five years the tax is in effect,counties are required to allocate 40 percent of the proceeds for school capital outlay or for debt service on public school bonds:for the sec- ond five years they are required to allocate 30 per- cent for these purposes, 3 N,C Gen,Stat Ch lOS,Art 42.Collections are distributed In the same manner as collections from the first ',:percent tax, 4 1987 N.C,Sess,Laws 622 5,NC,Local Government Commission,"Report on County Spending for Public School Capital Outlay" (Dept of State Treasurer,Raleigh,24 January 1989). b From annual reports of the state treasurer. Compromising Taxes on Discovered Property: An Unconstitutional Statute? William A.Campbell The North Carolina property tax law sets out an elaborate procedure for list- ing and assessing property that was not listed during the regular listing period (usually the month of lanuary).'Property listed under G.S.105-312 is categorized as "discovered"property.After the county assessor has listed and ap- praised the property and the property owner has exhausted any appeals to the discovery that he or she wishes to pur- sue,taxes on the property are com- puted and a late-listing penalty is added to the taxes The penalty is 10 percent for each year's listing period that the institute of Government property was not listed.Thus,if property is discovered for one year the penalty is 10 percent,if it is discovered for two years,the penalty is 20 percent, and so on.The maximum period for which property can be discovered is the current year plus the preceding five years. After the assessor computes the total amount,prepares the tax receipt,and charges it to the tax collector,the tax- payer may petition the governing board of the taxing unit to "compromise "the tax.This compromise authority allows the board to release any portion of the total tax bill that is legally due.The stat- ute that authorizes this compromise, G.S,105-3 12(k),reads as follows: (l<|Power to Compromise—After a tax receipt computed and prepared as re- quired by subsections Igl and (h|,above, has been delivered and cfiarged to the tax collector as prescribed in subsection (j), above,the board of county commissioners, (subsection (1)extends this authority to municipal governing boards!upon the pe- tition of the taxpayer,may compromise, settle,or adjust the county s claim for tax- es arising therefrom.The board of commis- sioners may,by resolution,delegate the authority granted by this subsection to the Spring 1989 /5141 board of equalization and review, includ- ing any board created by resolution pur- suant to G.S.105-322(31 and any special board established by local act. Three aspects of this statute are sig- nificant in considering its possible con- stitutional deficiencies.First,the power granted to the governing board is not authority to settle a disputed claim for the tax;at this stage of the proceedings the value of the property and the amount of the tax have been estab- lished and are not in dispute.Second, the governing board is authorized to compromise the principal amount of the taxes;it is not restricted to a com- promise of the late-listing penalty.And third,there are no standards— absolutely none—to guide the govern- ing board in exercising this compromise authority.In the absence of standards, a governing board is free under the stat- ute to treat petitions from three differ- ent taxpayers,each owing SIO,000 in taxes and penalties on discovered property,in three entirely disparate ways.The board could refuse to make any compromise in the first case,com- promise only the penalty in the second case,and compromise the tax and penalties to SI.00 in the third case, based on whatever the board finds to be good policy The governing board's compromise authority in the case of discovered property has been in the property tax law for a respectably long time.It first appeared in the Machinery Act of I93'3,- was carried over unchanged in the Machinery Act of 1939,''and was con- tinued with no substantive changes in the Machinery Act of 1971,During this fifty-four year history only one reported case has considered the application of the statute,and that case did not challenge its constitutionality^But this untroubled history will not preserve the statute if an appropriate challenge is brought,A taxpayer denied a com- promise of a tax claim when other tax- payers have received compromises would be sufficiently affected by the boards action (that is,have standing ") to challenge the statutes constitution- ality,as would a taxpayer who received less of a compromise than another tax- payer in similar circumstances. Consider for example,the case of two taxpayers who fail to list their motor ve- hicles.The county assessor discovers the vehicles and adds the 10 percent late-listing penalty plus the special SI 00 penalty for motor vehicles.^Then both taxpayers petition the board of commis- sioners for a compromise of the tax claims.One of the taxpayers owns an automobile,and the other owns a boat trailer The board decides to com- promise the $100 penalty on the trailer and to deny any compromise to the au- tomobile owner.Nothing in G,S, l05-312(k)prevents the board from making that sort of distinction.The own- er of the automobile would have stand- ing to challenge the constitutionality of G.S,105-3 12(k).Suppose the owner does file suit challenging the statute, what are his or her chances of success? In my opinion,they are good. By gi'anting to city and county govern- ing boards standardless authority to compromise tax claims on discovered property,the legislature has empow- ered those governing boards to exercise arbitrary discretion that may deprive taxpayers of property without due process of law,and such a statute is con- trary to Article I,Section 19 of the North Carolina Constitution (law of the land clause).Two cases are especially com- pelling on this point.The first is Bowie v. Town of West Jefferson.^in which a local act authorized the town to appraise property for ad valorem taxation at a level different from the appraisal made by the county.The act contained no standards for establishing the appraised value of property in the town and no re- quirements for notifying property own- ers of their tentative values and giving them a right of appeal.The court held the act unconstitutional under the Four- teenth Amendment of the United States Constitution and the law of the land clause of the North Carolina Constitu- tion.The court found the act constitu- tionally deficient both because of lack of standards to guide the municipality in appraising property and because of the absence of notice requirements.The town board had,in fact,given property owners notice of their values.But the court said that this would not save the statute;its constitutionality must be measured by what the board could do under the statute,not what it did.The lesson of this part of the decision for present purposes is that even if a local governing board attempted to adopt rules establishing the conditions under which compromises would be gianted under CS,10S-3l2(k|,this would not save the statute,because under its terms the board is not required to pro- ceed on the basis of generally applica- ble standards. In the second case,Im re Application of Ellis,'Guilford County adopted a reso- lution to the effect that (I )in administer- ing its zoning ordinance,applications for special exception permits would be decided by the board of county com- missioners and (2)the board could take into account "the public interest"in granting or denying a permit.The North Carolina Supreme Court held that the board's denial of an application pur- suant to this resolution denied property owners due process of law.The court summarized the constitutional infirmity in these words;'|T|he commissioners cannot deny applicants a permit in their unguided discretion.. . .|T|hey must . . .proceed under standards,rules,and regulations,uniformly applicable to all who apply for permits,"" This zoning case is relevant to the stat- ute under consideration for two reasons. First,the court found the county's procedure to be unconstitutional be- cause it was not in conformity with the requirements of due process of law,not because it was a delegation of legisla- tive authority without sufficient stan- dards.The court has held that the prohibition against standardless delega- tion of legislative authority derived from Article II,Section I of the North Caro- lina Constitution,does not apply when the General Assembly delegates broad authority to local governments to legis- late regarding local matters.'The court left this principle undisturbed in Ellis:it did not base its decision on the ground that the General Assembly unconstitu- tionally granted local governments authority to adopt special exceptions to zoning regulations.Instead,the court stated that in exercising this delegated authority,local governments are bound by the same constitutional limitations that would bind the General Assembly if it chose to e,xercise its zoning authori- ty directly;"Power to zone rests origi- nally in the General Assembly but this power is subiect to the constitutional limitation forbidding arbitrary and un- duly discriminatory interference with the right of property owners,"'" Thus, although the case involved the exercise of a delegated power by a local govern- ment,the court,in effect,held that for purposes of constitutional analysis the 52 /Popular Government42 county resolution should be treated as though it were a state statute. Second,the case is important be- cause it rebuts the argument that G.S. 105-3 12 Ik)is constitutional because no taxpayer has a right to a compromise, that every taxpayer has a duty to pay the amount of taxes and penalties due, and that no taxpayer can successfully ar- gue that he or she is somehow treated unfairly because the board exercises its discretion not to grant a compromise. No property owner has a "right"under a zoning ordinance to a special excep- tion permit,either but Ellis requires that the power to grant or deny permits not be exercised arbitrarily.In the same way, the power to compromise a tax claim must not be exercised arbitrarily,as G.S. 105-31 2 (k)permits. If I am correct and G.S.105-3 12(k)is indeed an unconstitutional provision, how can it be amended to correct the deficiency?One possibility is simply to repeal G.S.105-3 12(k)and to place tax- es on discovered property on the same footing as all other taxes.If they are le- gally due,they must be paid in full."A good case can be made for repeal,if only because it is difficult to explain why—in a rational tax scheme— a property owner who voluntarily lists property for taxes on time must pay the full amount due,but a property owner who fails to list may have the taxes com- promised by the governing board. Short of repeal, a second possibility would be to follow the model of G.S. 105-237,which gives the secretary of revenue authority to reduce or waive any penalties on state taxes,provided the secretary makes a written record of the reasons for the waiver or reduction. This authority would still be without standards to guide the governing board, but perhaps it could withstand constitu- tional challenge because it extends only to the penalty.However it could be ar- gued that a statute that allows arbitrary release of penalties suffers from the same constitutional infirmities as one that allows an arbitrary compromise of the tax claim. The third possibility would be to fol- low the model of G.S.105-237.1,which gives the secretary of revenue,with the concurrence of the attorney general, authority to compromise state tax claims in four limited circumstances Two of those circumstances are relevant to taxes on discovered property:(11 the taxpayer is insolvent and the taxing unit could not collect an amount greater than that offered as settlement:and (2| collection of a greater amount than that offered in compromise is improbable, and the funds offered in the settlement come from a source from which the tax- ing unit could not otherwise collect. Placing these,or other similar condi- tions,on the governing boards power to compromise would provide standards for the exercise of its discretion and would eliminate the unconstitutional ar- bitrariness that now exists in the statute. 1,N.C Gen,Stat.§105-312.Hereinafter the General Statutes will be cited as G.S, 2,1935 N.C Code §7971(5015. 3,Fornner G.S 105-33l(dl. 4,The case is Stone v.Board of Commissioners.210 N.C 226.186 SE.342 119361 The Stoneville town board compromised a tax claim on discovered property for $100,and residents of the town brought suit seeking a writ of mandamus to force the board to collea the full amount of the tax claim The court denied the api- plication for mandamus upon finding no evidence that the board had acted in bad faith or had abused its discretion, 5,G.S 105-3l2(hl|. 6,231 N.C.408,57 SE.2d 369 (1950). 7,277 N.C 419,178 SE.2d 77 (1970). 8,277 N.C at 425.178 SE.2d at 81 9,See.e.g..lackson v Guilford County Bd.of Ad- justment.275 N.C 155.166 SE.2d 78 (1969). 10.277 N.C.at 425.178 SE.2d at 80. 11.See G.S 105-380 and 105-381. County Government in North CarolinaCk>unty Government North Carolina Written by a team of experts in public law,financial man- agement,and governmental organization and administra- tion,this publication offers an extensive description and analysis of the county system of government in North Carolina.Now in its third edition.County Government in North Carolina is widely recog- nized as one of the most important reference books on the affairs of county government. To order,call (919)966-41 19 or mail a check or purchase order for |18.50 per copy (plus 5 percent sales tax,for North Carolina residents)to: Publications Office-CG Institute of Government CB#3330 Knapp Building UNC-CH Chapel Hill,NC 27599-3330 Spring 1989 /5343 Coates' Canons: NC Local Government Law •About this Blog •About the Authors Search How to Calculate Discovery Bills About the author Chris McLaughlin View Other Posts This entry was posted on March 23rd, 2016 and is filed under Finance & Tax, General Local Government (Miscellaneous), Property Taxes. When property that should be taxed isn’t, a local government has two options. If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312. All other taxing errors must be resolved using retroactive bills issued under GS 105-394, the “immaterial irregularity” provision. I described the retroactive billing process in my last post. Today I describe the discovery billing process. For the full details about both approaches, see this bulletin. What is a discovery? GS 105-273(6a) defines discovery to mean recapturing missed taxes on property that was: 1. Not listed for taxation; 2. Listed at a substantial understatement; or, 3. Listed under an exemption or exclusion for which it did not qualify. Any of these three listing errors must be resolved using the discovery process. If the property escaped taxation for any other type of error, then discovery does not apply and the problem must be solved using retroactive billing as described here. What years may be included in a discovery bill? A discovery bill may include up to six years of missed taxes, the current tax year plus the previous five. The “current tax year” is the tax year that opens in the calendar year the discovery was made. GS 105-312(g) & (i). For example, if a discovery is made in March 2016 then the current tax year is 2016-17 Page 1 of 5How to Calculate Discovery Bills -Coates' Canons Coates' Canons 8/8/2019https://canons.sog.unc.edu/how-to-calculate-discovery-bills/ 44 and the discovery bill could go back to 2011-12 (if the listing error in question extended that far back). Missed taxes from older years cannot be included in the discovery bill and will never be billed or collected. GS 105-312(d) states that a discovery is “made” on the date “the abstract is made or corrected.” That language doesn’t really match current tax office technology and procedures, so it’s not entirely clear what the trigger date should be for “making” a discovery. In my view, a discovery should be considered made when the tax office sends notice to the taxpayer of the discovery bill because that is when the missed taxes are first added to the tax records. When does a discovery bill become delinquent? The date of a discovery is important not only for determining what years may be included in the discovery but also for determining when the discovery bill will become delinquent and accrue interest. GS 105-312(i) states that a discovery bill is considered part of the tax levy for the tax year that opens in the calendar year in which the discovery is made. To continue with the example from above, a discovery bill made in March 2016 would be part of the 2016- 17 tax levy. Taxes for the 2016-17 year become delinquent and begin to accrue interest on January 6, 2017. A March 2016 discovery bill would become delinquent and begin to accrue interest on that same date. What values and tax rates should be used to compute a discovery bill? Each tax year included in a discovery bill must be calculated using the tax value and tax rate for that particular year. For example, assume the assessor discovers that Billy Blue Devil failed to list his boat for 2015 and 2016 taxes. The missed 2015 taxes must be calculated using the boat’s 2015 assessed value and the county’s 2015 tax rate. The missed 2016 taxes must be calculated using the boat’s 2016 assessed value and the county’s 2016 tax rate. When do penalties apply and how are they calculated? Penalties apply to discovery bills for personal property and improvements to real property (buildings) that were not listed or listed at a substantial understatement. Penalties also apply to discovery bills for real or personal property that received an exemption or exclusion for which it did not qualify. But penalties do not apply to the failure to list land (dirt), because under “permanent listing systems” it is assessors and not taxpayers that are charged with the responsibility to list land correctly. GS 105-312(h) and -303(b)(3). Discovery penalties are 10% for each listing period missed and are calculated separately for each tax year included in the discovery bill. Consider Billy Blue Devil’s discovery bill for the failure to list his boat for 2015 and 2016 taxes. The penalty for the 2015 portion of the bill would be 20% of the 2015 taxes boat because he missed two listing periods for that tax (2015 and 2016). The penalty for the 2016 portion of the bill would be 10% because he missed only a single listing period for that tax (2016). The largest possible discovery penalty for any one tax year is 60%. The 60 percent penalty would apply to the fifth year prior to the current year of a discovery bill because the taxpayer will have missed six listing periods for that tax. For example, the earliest tax year that could be included in a 2016 discovery bill is 2011. The missed taxes for 2011 would be hit with a 60% penalty because the taxpayer missed six listing periods for those taxes (2011, 2012, 2013, 2014, 2015, and 2016). See this example from my property tax collection courses for an illustration of how to calculate a discovery bill that includes six years of omitted taxes and penalties. May discovery bills be waived? Yes. Unlike “regular” property tax bills, discovery bills may be waived in whole or in part by the governing board (or the board of equalization and review) for any reason whatsoever. GS 105-312(k). Note this decision must be made by the board, not by the assessor or tax collector. A board’s decision not to waive some or all of a discovery bill is reviewable by the Property Tax Commission only if the taxpayer can demonstrate illegal discrimination or bias on behalf of the board. How does discovery interact with the retroactive roll-back of deferred taxes? Assume Tom TarHeel’s property was receiving the present-use value (PUV) agricultural exclusion for decades. In 2016 the assessor learns that in 2010 Tom sold his property to an owner who did not qualify for the PUV exclusion. Taxes for the year in which the disqualifying event occurred should be calculated as if the taxpayer was never eligible for the exclusion, meaning there is no roll-back for 2010. GS 105-277.1F(b). The assessor should retroactively calculate the three-year roll-back of deferred taxes under the PUV program for the years 2009, 2008, and 2007. Discovery applies to the years 2010 and forward because the property received an exclusion for which it was not qualified. However, the discovery was made in 2016 which means the five years prior that may be included in the bill begin with 2011. The missed deferred taxes for 2010 will never be collected because they fall outside the reach of the discovery provision. Penalties will apply to each of the six tax years included in the discovery bill, starting with a 60% penalty for the missed 2011 deferred taxes and decreasing to a 10% penalty for the missed 2016 deferred taxes. To whom should discovery bills be sent? GS 105-312(d) instructs the assessor to prepare the discovery bill in the name of the taxpayer who had the obligation to list the property for the tax year(s) included in the bill. But sending notice to the current owner of discovered real property (land and/or improvements) is also recommended it that property has changed hands recently. Under GS 105-365.1, the current owner and not the previous listing owner will be the responsible taxpayer if a discovery bill becomes delinquent. Assume Roy builds a garage on his property in 2012 and fails to list the new improvement with the assessor. In 2016 Roy sells the property to Mike. Two months later the assessor discovers the garage and sends Roy (the owner who originally had the obligation to list the garage) a discovery bill for the years 2013 to 2016. Page 2 of 5How to Calculate Discovery Bills -Coates' Canons Coates' Canons 8/8/2019https://canons.sog.unc.edu/how-to-calculate-discovery-bills/ 45 If that bill remains unpaid on Jan. 6, 2017 (the delinquency date for discovery bills made in 2016), which taxpayer will be personally responsible? Mike, because it is a tax on real property and GS 105-365.1(b)(1) states that it is the owner on the date of delinquency and not the listing owner who is personally responsible for taxes on real property. The collector could attach Mike’s wages and bank accounts or levy on his car or foreclose on the property to collect that discovery bill. Because Mike is ultimately responsible for the discovery, the assessor should send a copy of that bill to both Roy and Mike. Mike will of course be furious with the tax office and claim that he can’t be held responsible for Roy’s failure to list the garage. C’est la vie. Mike might be able to sue Roy to be compensated for the discovery bill. But that doesn’t change the fact that county’s only collection option is to go after Mike, not Roy. « State and Local Government Financial Data Transparency Law Beyond Bathrooms – Special Session Legislation Impacts City and County Contracts » Leave a Comment   NOTE - You can use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong> NAME EMAIL Website URL  Notify me of follow-up comments by email. Notify me of new posts by email. SUBMIT This site uses Akismet to reduce spam. 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I explain the basic process here. It’s not just the calculation of discovery bills that can get complex; so too are the methods that taxpayers may use to seek relief from those bills. In today’s post, I discuss the three (!) different ways a taxpayer may challenge a discovery bill. 1. REQUEST A COMPROMISE FROM THE BOARD OF COUNTY COMMISSIONERS The most unique feature of discovery bills is the authority for the county commissioners to “compromise” (waive) these bills. G.S. 105-312(k) creates no standards for this decision. As a result, the board’s discretion to compromise a discovery bill is unfettered. (Side note: Has anything other than discretion been described as unfettered? And has anything ever been described as fettered? Okay, back to taxes.) That statute does not expressly place a time limitation on a board’s discretion to compromise, but its wording suggests that this authority ends when the discovery bill is paid. G.S. 105-312(k) states, “[T]he board . . . may compromise, settle or adjust the county’s claim for taxes arising therefrom.” It seems to me that the county no longer has a “claim” for discovery taxes once they are paid. If so, then the board loses its broad authority to waive that bill once it is paid. If a discovery bill is partially paid, I think the board loses the authority to waive only that portion of the bill. For example, assume a taxpayer receives a discovery bill totaling $1,000. The taxpayer pays $400 of that bill, then requests that the board compromise (waive) the entire bill. I think at that point the most the board could waive would be the unpaid amount of $600. What appeal rights do taxpayers possess if their requests for compromise are denied by the board? I think the answer is “none.” Because there are no statutory standards for the board’s decision on a compromise request, the only way for a taxpayer to demonstrate that the denial of a compromise request was unlawful would be to prove illegal discrimination or bias against the taxpayer by the board. As the Property Tax Commission stated in the only case (I think) in which it addressed this issue, “Where the board acts in good faith, its decision must stand.” In re: Popkin Bros. Enterprises, Inc., 90 P.T.C. 82 (rejecting taxpayer’s challenge to the county’s refusal to waive the discovery penalty for a listing that was submitted two days after the listing period closed). Given that decision, I don’t think the county needs to provide the taxpayer with the right to appeal the denial of a compromise request to the Property Tax Commission. The taxpayer’s remedy would be to sue to county for discrimination or lack of due process or some other non-Machinery Act misconduct in state or federal court. 2. APPEAL THE BILL TO THE BOARD OF EQUALIZATION AND REVIEW / PROPERTY TAX COMMISSION The taxpayer has the right to appeal all aspects of a discovery bill (value, situs, ownership, taxability) just as a taxpayer may appeal a “regular” tax bill. This appeal must be filed within the statutorily required 30-day appeal period for discovery bills. Paying some or all of a discovery bill does not waive the right to raise an appeal within that 30-day window. The 30-day appeal period runs from the date of the initial discovery notice sent to the taxpayer. That notice must inform the taxpayer of the right to appeal and the timeline for such an appeal. Discovery appeals proceed along the same path as “regular” appeals: first to the local board of equalization and review, Page Coates' Canons NC Local Government Law https://canons.sog.unc.edu Copyright © 2009 to present School of Government at the University of North Carolina. All rights reserved. Page Copyright © 2009 to present School of Government at the University of North Carolina. All rights reserved. 49 then to the state Property Tax Commission, then to the state appellate courts. 3. REQUEST A REFUND OR RELEASE FROM THE BOARD OF COUNTY COMMISSIONERS A taxpayer’s last resort is to seek a refund (if the discovery bill was paid) or a release (if the bill was not paid) under G.S. 105-381. That statute allows refunds and releases only when the taxpayer can demonstrate that the tax was illegal or levied due to clerical error. See this post for more on refunds and releases. The time limit for a request for relief under G.S. 105-381 depends on whether the taxpayer is seeking a refund, in which case the request must be filed within 5 years of the discovery bill’s due date (which is September 1 of the calendar year in which the discovery is made), or a release, in which case there is no time limit on when the request must be filed. If the board denies a request for a refund or release, the taxpayer cannot appeal that decision to the state Property Tax Commission. The taxpayer’s only remedy is to sue the county in state court. Links www.ncleg.net/gascripts/statutes/statutelookup.pl?statute=105-312 www.ncleg.net/gascripts/statutes/statutelookup.pl?statute=105-381 Page Coates' Canons NC Local Government Law https://canons.sog.unc.edu Copyright © 2009 to present School of Government at the University of North Carolina. All rights reserved. Page Copyright © 2009 to present School of Government at the University of North Carolina. All rights reserved.This blog post is published and posted online by the School of Government to address issues of interest to government officials. This blog post is for educational and informational use and may be used for those purposes without permission by providing acknowledgment of its source. Use of this blog post for commercial purposes is prohibited. To browse a complete catalog of School of Government publications, please visit the School’s website at www.sog.unc.edu or contact the Bookstore, School of Government, CB# 3330 Knapp-Sanders Building, UNC Chapel Hill, Chapel Hill, NC 27599-3330; e-mail sales@sog.unc.edu; telephone 919.966.4119; or fax 919.962.2707. This blog post is published and posted online by the School of Government to address issues of interest to government officials. This blog post is for educational and informational use and may be used for those purposes without permission by providing acknowledgment of its source. Use of this blog post for commercial purposes is prohibited. To browse a complete catalog of School of Government publications, please visit the School’s website at www.sog.unc.edu or contact the Bookstore, School of Government, CB# 3330 Knapp-Sanders Building, UNC Chapel Hill, Chapel Hill, NC 27599-3330; e-mail sales@sog.unc.edu; telephone 919.966.4119; or fax 919.962.2707. 50 AGENDA ABSTRACT Meeting Date: August 19, 2019 Agenda Title: Resolution Authorizing Lease of Ten Strands of Fiber and Authorizing Upset Bid Process Summary of Information: NC General Statute 160A-269 allows for the sale and/or lease of surplus property via the upset bid process. This process begins with an initial offer. The initial offer is then advertised and new bids that are not less than ten percent (10%) of the first one thousand dollars ($1,000) and five percent (5%) of the remainder are solicited. This process is followed until no further bids are received. In order for the process to begin, the Board of Commissioners must adopt a Resolution Authorizing Upset Bid Process. The County is in receipt of an offer from Utiliplex which includes all design, engineering, construction, splicing, and testing costs to install fiber to Emergency Communications and the Recycling Center, and to perform the required monitoring and maintenance on all fiber for 20 years which constitutes a value of $247,000 in return for the lease of Ten (10) Strands of Fiber along the entire 52-mile route for 20 years which is also valued at $247,000. Recommended Action: Adopt a Resolution Authorizing Lease of Ten Strands of Fiber and Authorizing Upset Bid Process to begin the process for the offer received from Utiliplex Submitted By: Chris Puryear, Director of Information Technology and County Attorney, Ron Aycock 51 Resolution Authorizing Lease of Ten Strands of Fiber and Authorizing Upset Bid Process Whereas, the Person County Board of Commissioners had determined the need for providing fiber service to its various locations in the county; and Whereas, the County performed an in-depth analysis of its needs and how to meet them; and Whereas, the County solicited bids from installers of such installation services; and Whereas, Utiliplex was the successful bidder on such installation services; and Whereas, Utiliplex has performed in an efficient, economical, and timely manner; and Whereas, the fiber operation requires maintenance and monitoring; and Whereas, the contract with Utiliplex provides for the offer of such maintenance and monitoring services; and Whereas, all warranties and workmanship guarantees on existing fiber and laterals should be maintained; and Whereas, the County has installed 288 Strands of Fiber along an approximately 52-mile route; and Whereas, the County has at least Twelve (12) Strands not currently or in the foreseeable future needed for County use; and Whereas, the County has a need to run fiber service to Emergency Communications and the Recycling Center; and Whereas, the County hereby acknowledges receipt of an offer from Utiliplex which includes all design, engineering, construction, splicing, and testing costs to install fiber to Emergency Communications and the Recycling Center, and to perform the required monitoring and maintenance on all fiber for 20 years which constitutes a value of $247,000 in return for the lease of Ten (10) Strands of Fiber along the entire 52-mile route for 20 years which is also valued at $247,000; and Whereas, the County considers this an offer for a negotiated purchase pursuant to GS160A-269, and Whereas, Utiliplex has paid the required deposit on the initial offer; Therefore, the Person County Board of Commissioners resolves that: 1.Ten (10) Strands of Fiber are hereby declared surplus and available for a 20-year lease pursuant to law. 2.The Board of Commissioners authorizes lease of the property described above through the upset bid procedure of North Carolina General Statute § 160A-269. 3.The clerk to the Board of County Commissioners shall cause a notice of the proposed lease to be published. The notice shall describe the property and the amount of the offer, and shall state the terms under which the offer may be upset. 4.Persons wishing to upset the initial offer received shall submit a sealed bid with their offer to the office of the clerk to the Board of County Commissioners within 10 days after the notice of sale is published. At the conclusion of the 10-day period, the clerk to the Board of County Commissioners shall open the 52 bids, if any, and the highest such bid will become the new offer. If there is more than one bid in the highest amount, the first such bid received will become the new offer. 5. If a qualifying higher bid is received, the clerk to the Board of County Commissioners shall cause a new notice of upset bid to be published, and shall continue to do so until a 10-day period has passed without any qualifying upset bid having been received. At that time, the amount of the final high bid shall be reported to the Board of Commissioners. 6. A qualifying higher bid is one that raises the existing offer by not less than ten percent (10%) of the first $1,000.00 of that offer and five percent (5%) of the remainder of that offer. 7. A qualifying higher bid must also be accompanied by a deposit in the amount of five percent (5%) of the bid; the deposit may be made in cash, cashier’s check, or certified check. The county will return the deposit on any bid not accepted, and will return the deposit on an offer subject to upset if a qualifying higher bid is received. The county will return the deposit of the final high bidder at closing. 8. The terms of the final lease are that: a) the Board of Commissioners must approve any upset bid offers before the lease is executed, b) the County reserves the right to withdraw the surplus property at any time before the final high bid is accepted and has the right to reject at any time all bids. c) if no qualifying upset bid is received after the initial public notice, the offer set forth above is hereby accepted. The appropriate county officials are authorized to effectuate the transaction. Adopted this 19th day of August 2019. __________________________________ David Newell, Sr., Chairman Person County Board of Commissioners Attest: __________________________________ Brenda B. Reaves, NCCMC, MMC Clerk to the Board of Commissioners 53 AGENDA ABSTRACT Meeting Date: August 19, 2019 Agenda Title: Revision of County Pay Plan with Compression Study Implementation Summary of Information: The County’s current Personnel Policy states that new employees are hired at a “hiring rate” and upon successful completion of a probationary period (either nine or twelve months depending on the level of the position), employees receive an increase of 5% to the minimum pay rate of the position. The implementation of the Compression Study eliminated the hiring rate, advancing the pay for positions to the minimum salary. New employees will now be hired at the minimum rate for those departments impacted in the Compression Study this Fiscal Year. These changes went into effect July 5, 2019. The remaining departments will continue to have a hiring rate and a probationary increase until phase two of the Study is implemented next Fiscal Year. Due to these changes in the pay plan, the Personnel Policy needs to be revised for accuracy and clarity. Removing the 5% probationary increase will also prevent further compression issues of new employees advancing beyond longer term employees. The County’s Merit Pay program will now begin at the employee’s one year anniversary with a performance review to determine whether the employee is eligible for a 0, 2, or 3% increase. Recommended Action: Direct staff to have an addendum to the Personnel Policy reflecting the implementation of the Compression Study, eliminating a hiring rate and a probationary increase, while allowing employees to be eligible for merit pay at their one year employment anniversary; effective July 5, 2019. Submitted By: Heidi York, County Manager and Sonya Carver, Assistant Human Resources Director 54 55 56