Feb 4th 2013
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PERSON COUNTY BOARD OF COMMISSIONERS FEBRUARY 4, 2013
MEMBERS PRESENT OTHERS PRESENT
Jimmy B. Clayton Heidi York, County Manager
Kyle W. Puryear C. Ronald Aycock, County Attorney
B. Ray Jeffers Brenda B. Reaves, Clerk to the Board
Frances P. Blalock
David Newell, Sr.
The Board of Commissioners for the County of Person, North Carolina, met in
special called session on Monday, February 4, 2013 at 5:30 pm in the County Office
Building Auditorium for the purpose of holding an informal Community Conversations
meeting to receive feedback from the community about tax revaluation. Attendees were
given the opportunity to sign up with the Clerk to the Board to address the Board upon
arrival.
Chairman Clayton called the Community Conversations meeting to order at 5:30
pm. Approximately 230 people were in attendance which included Board members,
county staff and citizens.
County Manager, Heidi York welcomed the group to the Community
Conversations informal meeting. Ms. York stated the focus of the meeting is the property
revaluation process noting staff would provide a brief overview on how the revaluation is
conducted, the trends within the county and the appeal process. Ms. York stated the
Community Conversations meeting is not a part of the appeal process as individual
appeals and values would not be reviewed. Ms. York told the group that Tax Office
employees are available for citizens to make an appointment for an informal appeal in the
lobby. Ms. York noted each speaker that has signed up to speak would be allowed three
minutes to address the Board.
County Attorney, Ron Aycock clarified the roles of the Board of Commissioners
and the newly appointed Board of Equalization and Review. Mr. Aycock noted the
appraisal process is a state-wide system that every county is required to comply that
includes assigning a value to each piece of property according to the basic standard of
what a willing buyer and a willing seller, neither under compulsion to buy or sell, would
pay for such property. Mr. Aycock noted individuals have an opportunity to discuss with
the Tax Office during an informal appeal why the appraisal may not be correct. Mr.
Aycock stated the formal appeal process begins with the Board of Equalization and
Review who will hear from individual property taxpayers with decisions to be based on
factual considerations as to the individual property. Mr. Aycock further noted citizens
who are not satisfied with the Board of Equalization and Review will have a further
appeal opportunity with the Property Tax Commission, an administrative agency of the
State. The next level of appeals after the Property Tax Commission would involve the
State Court of Appeals which duties include a review of the proceedings held at the
county and state levels being accurate.
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Mr. Aycock stated the Board of Commissioners has no role in the individual
appeal process noting the Board of Commissioners does have a role in setting the tax rate.
Tax Administrator, Russell Jones stated the purpose of the Community
Conversations meeting was to go over the revaluation project, discuss the appeals
process, and to help taxpayers schedule appeals noting staff will not be holding individual
appeals during the forum. Mr. Jones presented to the group the following points:
• Notices were mailed out on December 29, 2012.
• Informal appeals (appeals to be heard in the tax office by an appraisers or appeals
to be reviewed by mail) due by February 1, 2013 and currently extended to
February 4, 2013.
• Appeal deadline extended to February 4, 2013 noting most counties allow 30 days
to file an appeal. Some only give 15 or 20 days. No county in NC gives more
than 30 days.
• Approximately 1,600 appeals have been received by the tax office, with 250
property owners requesting an appointment noting tax staff has already met with
163 of the 250, with appointments currently scheduled through February 19,
2013.
• Newly designed appeal form has made it easier for the taxpayer to appeal noting
other counties’ appeal forms were reviewed. Person County’s form also contains
information about some tax exemptions allowed by general statute. Applications
for the homestead exemption, veteran exemption, and the circuit breaker program
are available.
• Revaluation hotline has been very successful, and made it easier for the taxpayer
to get information needed on their new values and the appeals process with
approximately 200 calls per day not including other tax office calls for collections
and listing.
• Appeals will be reviewed and a letter sent to all property owners that filed an
appeal. This letter will contain information on how to appeal to the Board of
Equalization and Review, if desired. These letters will be mailed early April
2013.
• Board of Equalization and Review will begin meeting in April 2013.
• Decisions of the Board of Equalization and Review will be sent by certified mail,
with further appeal information on how to appeal to the NC Property Tax
Commission, if desired. This will have a 30 day firm deadline that the State will
not extend.
• NC general statute requires that all properties be appraised at 100% of market
value during a revaluation. General Statute 105-283 defined as true value.
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• Revaluation is required by general statute at least as often as every 8 years.
Person County’s last revaluation was in 2005, thereby requiring a complete
revaluation for 2013.
• Market value is an exchange between a willing buyer and willing seller, neither
under duress, and all parties having reasonable knowledge of the property. This
cannot include foreclosure, banks sales, family sales, etc.
• Market value is determined by past sellers and buyers.
• The goal is to set all properties at market value, not simply to find a way to
increase taxable values.
• Property taxes are ad valorem, based on market value, and not based on who owns
that property or the ability to pay.
• During revaluation, due to market value, some properties will increase in value,
some will stay the same, and some will decrease in value.
• Revaluation does not look at the percentage of change for a property. A valid
appeal will be based on something other than the percentage of increase. Some
properties see significant changes in value, while other properties change very
little. This is due to market changes, and how desirable a property is to a
buyer/seller.
• Overall, most of the changes have occurred in the value of land, especially with
larger tracts, with are selling for more today than they did 8 years ago.
• Reasons for an appeal might include features that the appraiser could not see from
the outside view of the home (such as termite damage, water damage), things that
have recently changed about property (addition or removal of storage building), a
no-perk for a building site. Photos are definitely helpful.
• The amount of services that a taxpayer receives from the county is not a valid
appeal. The revaluation only addresses the value of the property, and does not set
the tax rate, or determine what level of service the county commissioners will
decide on for the upcoming fiscal year.
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Clerk to the Board, Brenda Reaves, called the names of those individuals who had
signed up to address the Board on the county’s recent tax revaluation in the following
order:
Mr. Leland Wood of 1105 Fontaine Road, Roxboro
Mr. George William Penland of 87 Beagle Road, Roxboro (did not speak)
Mr. Jeff Bulla of 65 Beechwood Lane, Leasburg (yielded time to Mr. Glei)
Mr. Bryan Glei of 250 Whitetail Lane, Leasburg
Mr. Robert E. Scarborough of 301 Saint George, Semora
Mr. Clayton L. Meadows of 234 Dean Lane, Roxboro
Mr. Clyde Kelly of PO Box 84, Semora
Mr. Bryan Westmorland of 526 Dee Long, Roxboro (yielded time to Mr. Kelly)
Mr. Robby Jones of 443 Victor Williford, Roxboro (yielded time to Mr. Kelly)
Mr. Harold Horton of 11540 Burlington Road, Hurdle Mills
Mr. Robert C. Williams of 2713 Rosehill Road, Fayetteville
Mr. William J. Murphy of 25 Sweetgum Trail, Leasburg
Mr. Senator Golding of 13890 Old Highway 601, Mt. Airy (yielded time to Mr.
Glei)
Ms. Shera Henderson of PO Box 163, Semora (did not speak)
Mr. Billy Reynolds of 74 Alleghany Drive, Roxboro
Mr. Tony Glogowski of 2556 Lucy Garrett Road, Roxboro
Mr. Walter McGhee of 57 Crawley McGhee Lane, Leasburg
Ms. Lyn Hihle of 175 Black Angus Road, Leasburg
Mr. Paul Bailey of 2260 Haywood Bailey Road, Roxboro
Mr. Charlie Palmer of 114 S. Morgan Street, Roxboro
Mr. John Hetzel of 732 Coon Ridge, at Hyco (did not speak)
Mr. Tracey Carver of 363 Providence Road, Roxboro
Mr. Jimmy Dallas of 239 Crestwood Drive, Roxboro
Mr. John Rimmington of 420 Estate Road, Semora
Mr. John “Jay” Jennings of 155 High Rock Road, Hurdle Mills
The Community Conversations meeting was concluded.
RECESS:
A motion was made by Vice Chairman Jeffers, and carried 5-0 to recess the
meeting at 6:51 pm until 7:00 pm at which time the regular scheduled Board meeting
would begin.
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Chairman Clayton called the regular scheduled meeting to order at 7:05 pm, led
invocation and asked Vice Chairman Jeffers to lead the Pledge of Allegiance. Vice
Chairman Jeffers asked boy scouts representing Troop 249, Davis Peters and Jared
Willamee, to come forward to lead the group in the pledge of allegiance.
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA:
Chairman Clayton requested Board consideration to add a Closed Session to the
agenda to discuss a legal issue with the County Attorney.
A motion was made by Vice Chairman Jeffers, and carried 5-0 to add a Closed
Session to the agenda and to approve the agenda as adjusted.
A MEMORIAL TRIBUTE TO SAMUEL B. SPENCER:
Chairman Clayton read and presented to Ms. Natalie Clay the following Memorial
Tribute to Samuel B. Spencer.
Ms. Clay stated it was an honor to receive the Board’s Tribute on behalf of the
family of Samuel B. Spencer.
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INFORMAL COMMENTS:
There were no individuals appearing before the Board to make informal
comments.
APPROVAL OF MINUTES:
A motion was made by Vice Chairman Jeffers, and carried 5-0 to approve the
minutes of January 22, 2013.
OLD BUSINESS:
EXCHANGE OF PROPERTY WITH SPUNTECH (NORTH PARK DRIVE LLC):
County Attorney, Ron Aycock stated at the Board’s last meeting on January 22,
2013, the Board authorized publication of intent to exchange like kind property with
Spuntech (North Park Drive LLC). Mr. Aycock noted the required statutory notice time
of 10 days has expired and the Board is authorized to order the execution of the deed in
return for a deed from Spuntech (North Park LLC).
Mr. Aycock requested the Board to authorize the Chairman to execute the
necessary documents to effectuate the exchange of properties with Spuntech (North Park
Drive LLC).
A motion was made by Commissioner Blalock, and carried 5-0 to authorize the
Chairman to execute the necessary documents to effectuate the exchange of properties
with Spuntech (North Park Drive LLC).
NEW BUSINESS:
PRESENTATION OF COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR
FISCAL YEAR ENDING JUNE 30, 2012:
Ms. Tara H. Roberson, CPA with Winston, Williams, Creech, Evans & Company,
LLP presented to the Board the Comprehensive Annual Financial Report (CAFR) for
Person County for Fiscal Year ending June 30, 2012 through the following presentation:
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Ms. Roberson summarized the overall performance of the financial year included
net assets increasing by $3.9 million due to capital project funds for incomplete projects
and unexpended debt proceeds with the total liabilities decreasing due to pay down on
outstanding debt the county owes. Ms. Roberson stated $21.2 million of the $52.3
million total assets is invested in capital assets net of the related debt.
Ms. Roberson told the group there was an increase in revenues in the amount of
$2.3 million which includes approximately $1.4 million for the donation of the old
Helena School back to the county, $400,000 increase related to charges for services and
an increase in property taxes by about one-half million dollars. Ms. Roberson noted
expenditures remained relatively flat with a decrease of roughly $200,000.
Ms. Roberson explained there was a decrease in cash by $1.8 million due to
capital projects.
Ms. Roberson commented the general fund revenues and expenditures shows
conservative budgeting in that the revenues exceeded what was budgeted mainly due to
the charges for services (outsourced EMS collections) and expenditures were less than
budgeted primarily in human services. Ms. Robertson stated the general fund balance
increased by $478,000. The fund balance is at 36.15% (funds available for appropriation)
with a state-wide average for counties of similar size at 26% and an overall state-wide
average at 23%. Person County has a Fund Balance policy to retain balance of at least
18% with the state requirement mandate of 8%.
Ms. Roberson noted the adjusted tax levy stayed relatively flat at $27 million in
2011 and $27.2 million in 2012 which is a tax collection rate of 97.6%. County Manager,
Heidi York added the budgeted tax collection rate was at 97.0%. Ms. Roberson noted the
collection tax dropped barely from $97.68% to $97.63% with an additional $111,000
collected for the current year taxes with an overall increase in $20,000 more than the
prior year. Comparatively, Ms. Roberson noted the tax collection state average for
counties of similar size is 95.85% and an overall statewide average at 97.19%.
Ms. Roberson highlighted some upcoming changes in the motor vehicle tax laws.
Effective July 2013, motor vehicle taxes will have to be paid at the same time of
registration with a phasing out of the old system which will have a large impact in fiscal
year 2014 according to Ms. Roberson. Ms. Roberson stated the motor vehicle tax
changes should increase vehicle tax collections which are currently at 88%. Vice
Chairman Jeffers added that a proposed bill will likely be introduced to terminate the
motor vehicle tax laws before July.
Chairman Clayton thanked Ms. Roberson for the informative presentation.
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REPORT OF UNPAID TAXES:
Tax Administrator, Russell Jones told the Board that General Statute 105-369(a)
requires that the Tax Collector report to the Board the amount of unpaid 2012 taxes that
are a lien on real property as of the first Monday of February noting this is simply a check
point for the Board as to the progress that the Tax Office is making on collections and a
way to alert the Board if collections are down. Mr. Jones stated at 5:00 pm on February
4, 2013, the Tax Office’s collection rate was 92.95% and the unpaid real estate tax on
2012 real property for 3,457 unpaid bills was just under $1.6 million (actual amount
$1,598,665).
Mr. Jones stated no motion was required. The Board of Commissioners accepted
the Tax Administrator’s Report of Unpaid Taxes.
ADVERTISEMENT OF UNPAID REAL ESTATE TAXES:
Tax Administrator, Russell Jones stated a motion is required to order the
advertisement and set the advertisement date for delinquent 2012 real property taxes. Mr.
Jones stated the Tax Office would like for the date to be March 2, 2013.
Mr. Jones noted the newspaper advertisement is required under General Statute
105-369(c) and can be placed anytime between March 1st and June 30th, further noting the
newspaper advertisement is a great collection tool and the sooner the advertisement , the
better the ending collection rate will be. The cost of the advertisement is charged to the
delinquent real estate bills.
Mr. Jones requested the Board to make a motion to set the advertisement date for
March 2, 2013 noting the delinquent real estate taxes must be paid by February 22, 2013
to avoid being published in the newspaper.
A motion was made by Commissioner Puryear, and carried 5-0 to order the
advertisement and set the advertisement date for March 2, 2013 for delinquent 2012 real
property taxes.
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CONSIDERATION OF JOINT CITY-COUNTY PLANNING DEPARTMENT:
Assistant County Manager, Sybil Tate stated efforts are continuing to create a
one-stop shop for development among city and county services. Ms. Tate presented for
Board consideration the creation of a joint, City-County Department noting county and
city staffs have worked together on aligning permitting and inspections. Ms. Tate stated
administrative staff have cross-trained duties, merged city and county forms and are now
utilizing the same software. Person County and the City of Roxboro have made great
strides towards streamlining the city and county permitting process.
Ms. Tate noted previously, a proposal was made to create a development services
director. While there was not support for that proposal and in light of a current County
planning technician vacancy, consideration is being sought for a merged City and County
Planning department. Ms. Tate stated this would allow for cross-training of planning staff
and would advance the opportunity for the development of a Unified Development
Ordinance (UDO). A UDO would allow the city and the county to combine their
ordinances into a single document, reducing redundancies and conflicting information
and ultimately, making planning regulations easier for residents to understand.
Ms. Tate stated that merging the city and county planning departments would also
create the opportunity for a single Joint Planning Board that could provide
recommendations for both the city and the county on planning issues. Ms. Tate confirmed
each entity would retain the authority over its local ordinances. Currently both the city
and the county has a seven-member Planning Board, each with two vacancies. Ms. Tate
stated the proposal is for one Planning Board with either seven or five members noting
the majority of the board would be appointed by the County Commissioners.
Ms. Tate noted this item is being discussed separately with both governing bodies
with the intention of gathering additional information for presentation and discussion at
the Joint City-County meeting scheduled for February 26, 2013 at 4:00 pm in the FEMA
Room. Ms. Tate and the County Manager, Heidi York stated City Council had received
the recommendation positively. Ms. York stated both governing bodies would receive a
draft of the recommended agreement ahead of the joint meeting to review.
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BUDGET AMENDMENT:
Finance Director, Amy Wehrenberg presented and explained the following
Budget Amendment.
Upon a motion by Vice Chairman Jeffers, and majority vote (5-0), the Board of
Commissioners of Person County does hereby amend the Budget of the Fund(s) listed
below on this, the 4th day of February 2013, as follows:
Dept./Acct No. Department Name Amount
Incr / (Decr)
EXPENDITURES General Fund
General Government 19,802
Economic Development 11,469
Transfers to Other Funds 2,943
REVENUES General Fund
Other Revenues 34,214
EXPENDITURES Airport Construction Project Fund
2009 Vision 100 Projects (35,800)
Runway 6 & 24 Improvements 35,800
REVENUES Airport Construction Project Fund
Federal Funds-Vision 100 Funds (32,220)
Local Funds-Vision 100 Funds (3,580)
Federal Funds-Runway 6 & 24 Grant 32,220
Local Funds-Runway 6 & 24-County
Match 3,580
Explanation:
Person County received insurance claims for repair to vehicles damaged by the July
2012 hail storm of $29,744; received an insurance claim for repair to the Morgan Street
Complex building also damaged from the hail storm in the amount of $4,470; and the a
Resolution before the Board is required by the State Aid to Airports Block Grant
agreement to certify Person County's funding approval granted by the Department of
Transportation to utilize 2009 Vision 100 Grant funds in the amount of $32,220 for
improvements to Runways 6 and 24 at the Person County Airport. The Resolution also
states the requirement of a 10% County match which in this case is $3,580. This
equates to a total project cost of $35,800. By approving the Budget Amendment, the
Board is also, in effect, approving the resolution that authorizes the Finance Director
enter into the Airport Grant agreement.
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Ms. Wehrenberg told the Board that she would be including a recommendation in
the Fiscal Year 2014 Budget funding from the General Fund to the Airport Project
Construction Fund that will help to cover required local contributions to future Airport
Projects. Ms. Wehrenberg noted staff will continue to approach the Board for approvals
of these grants noting funds in the current Airport Project Fund have dwindled to the
point that available funding for local contributions have gotten uncomfortably low with a
balance of just over $100,000. Ms. Wehrenberg stated Person County has not contributed
funds from the General Fund to the Airport Construction Fund since 1999, roughly 14
years ago. Up to that point, Person County had invested almost $1.4 million since
inception of the Airport's opening in 1987 noting much can be contributed to the initial
development of the Airport, resulting in a larger number of ongoing projects. Although
activity has slowed since 1999, Ms. Wehrenberg stated investment and development of
the Airport have continued. Ms. Wehrenberg told the group that Person County has been
able to subsidize the local portions from the balance that remained in the Airport Project
Fund since 1999, but some future projects on the plan that will likely deplete the
remaining uncommitted funds.
Commissioner Newell requested information on the return on investment related
to the potential tax base at the Airport by adding more hangars. County Manager, Heidi
York stated she would be glad to compile data to share with the Board related to tax base
estimate noting any additional revenues would not come to the county but to the Fixed
Based Operator as in place with the current agreement.
CHAIRMAN’S REPORT:
Chairman Clayton asked about text amendments to the Zoning Ordinance coming
back before the Board. County Manager, Heidi York explained that item would be on the
April meeting agenda due to the County Attorney will be absent at the March meeting.
Chairman Clayton reported that Secretary Decker was in Person County at the
recent ribbon cutting at GKN building expansion. Chairman Clayton wanted to thank all
involved in that project.
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MANAGER’S REPORT:
County Manager, Heidi York announced the Board Retreat scheduled for
February 18, 2013 will be held in the S-100 room at Piedmont Community College from
8:30 am – 5:00 pm. Ms. York requested Board feedback for the agenda as well as lunch
preferences.
Ms. York stated a joint meeting for the Board of Commissioners and Roxboro
City Council has been scheduled for February 26, 2013 at 4:00 pm in the FEMA room in
the Human Services Building.
Ms. York reminded the Board of an invitation from the ABC Commission to
attend an ABC 101 educational meeting in Raleigh on February 8, 2013 starting at 10:00
am and requested anyone interested to let her know.
County Attorney, Ron Aycock reminded the Board at its last meeting, two
transactions were authorized for the sale of county owned property: 1) a sale to the
Shermans resulting from the donated property to the County from the Stonbraker family
and 2) a sale to PCBIC, both cases at a price estimated to be fair market value of each
property. Person County was required to advertise notice of each offer for an opportunity
for upset bids. Mr. Aycock stated there were no upset bids received in the ten-day period
following the advertisement for either property noting the Chairman is now authorized to
execute the deeds.
COMMISSIONER REPORT/COMMENTS:
Commissioner Blalock announced a DENR, Division of Water Quality multi-
county meeting on February 28, 2013 related to the affects of uranium mining in
Chatham, Virginia. The meeting will be held in the Ag Building. Chairman Clayton
added the Association of County Commissioners approved an environmental goal to
oppose mining in Pennsylvania County, Virginia.
Commissioner Blalock reported the Person Future’s Strategic Plan Executive
Committee will be meeting on February 5, 2013 at Clarksville Station Restaurant at 12:45
pm to review each of the group’s top five priorities.
Commissioner Puryear reported that the Animal Services Committee will be
coming before the Board in April for consideration of a revised ordinance.
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Vice Chairman Jeffers reported the top five NC Association of County
Commissioners legislative goals:
1. Oppose shift of state transportation responsibilities to counties.
2. Reinstate ADM and lottery funds for school construction.
3. Oppose unfunded mandates and shifts of state responsibilities to counties.
4. Ensure adequate mental health funding.
5. Preserve the existing local revenue base.
Vice Chairman Jeffers added the one goal Person County presented for
consideration which was to restore local control of the school calendar back to school
board was passed by the Association to be presented to the state for consideration for all
100 counties.
Vice Chairman Jeffers commented on a favorable meeting with the Governor and
the willingness of the Governor’s Chief of Staff, Thomas Stith, to assist in any way.
Commissioner Newell inquired about the prescription savings card available to
citizens. Vice Chairman Jeffers stated Person County already participates in the NACo
prescription card program as well as a new dental savings program. Vice Chairman
Jeffers noted there is a small cost associated with the dental savings program noting
neither of the programs create any revenue for Person County but provide a savings
opportunity for the citizens. Vice Chairman Jeffers noted a report is sent to the county
noting the number of citizens utilizing the program(s) and the total savings. County
Manager, Heidi York noted information can be found on the county website as well as
flyers available through county departments for both programs.
CLOSED SESSION:
A motion was made by Vice Chairman Jeffers, and carried 5-0 to enter Closed
Session at 7:55 pm pursuant to General Statute 143-318.11(a)(2) to discuss with the
County Attorney a matter within the attorney-client privilege.
Closed Session was called to order at 8:01 pm. It was the consensus of the Board
to have the County Manager, Heidi York, Clerk to the Board, Brenda Reaves, County
Attorney, Ron Aycock and Assistant County Manager, Sybil Tate attend the Closed
Session.
A motion was made by Commissioner Newell, and carried 5-0 to return to open
session at 8:17 pm.
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ADJOURNMENT:
A motion was made by Commissioner Newell, and carried 5-0 to adjourn the
meeting at 8:17 pm.
_____________________________ ______________________________
Brenda B. Reaves Jimmy B. Clayton
Clerk to the Board Chairman