April 18 Equalization and Review
Board of Equalization and Review
April 18, 2011 1
PERSON COUNTY BOARD OF COMMISSIONERS APRIL 18, 2011 MEMBERS PRESENT OTHERS PRESENT
Jimmy B. Clayton
Kyle W. Puryear - ABSENT Ron Aycock, County Attorney B. Ray Jeffers Brenda B. Reaves, Clerk to the Board
Samuel R. Kennington Russell Jones, Tax Administrator
Frances P. Blalock Philip Christy, Tax Appraiser
The Board of Commissioners for the County of Person, North Carolina, met in recessed session as a Board of Equalization & Review on Monday, April 18, 2011, at 11:30 a.m. in the Commissioners’ meeting room in the Person County Office Building.
Chairman Clayton called the meeting to order.
Tax Administrator, Russell Jones and Tax Appraiser, Philip Christy was present.
Mr. Jones stated the Board of Equalization and Review was continuing to hear
any citizen appeals appearing before the Board as well as reminding the Board the
appeals are to be based on the Person County Schedule of Values of 2005. The following are the tax payers that appeared before the Board:
Mr. Jones stated the Board would be hear an appeal for Elton & Vanessa Yancey
of Garden Path Street, Rougemont. Mr. and Mrs. Yancey appeared before the Board of
Equalization and Review seeking direction and reimbursement related to the tax value of their property (Record Number 17756) being taxed excessively for the last 10 years. Mr.
Yancey stated when they were refinancing their property; an appraisal showed the Tax
Office was erroneously taxing for 2,518 square feet when the actual heated square
footage is 2,085 noting a difference of 433 square feet. The Yancey property was valued
at $171,709 in 2000, $213,406 in 2004, and $242,252 in 2008. In late 2010, the Tax Office upon receipt of the information from the Yancey corrected the tax value to
$210,987.
Mr. Jones stated should the Yancey’s be eligible for a refund the amount of
refund would be $1,281 but noted state law only provided for a refund due to a clerical error. Mr. Jones stated the error was not due to a clerical error but due to an appraisal
error.
County Attorney, Ron Aycock stated the Tax Administrator clearly and
adequately described the law and noted it seemed to be an injust result. Mr. Aycock noted the Board members could be held liable as individuals should they take action to
issue a refund over the state law. Mr. Aycock and Mr. Jones stated the taxpayer could
appeal to the next step to Civil Court. Mr. Aycock clarified the appeal if heard by a judge
would take the liability from the individual Board members.
Board of Equalization and Review
April 18, 2011 2
A motion was made by Commissioner Kennington, seconded by Chairman
Clayton, and carried 4-0 to uphold the recommendation to issue no refund as dictated by
state law.
Mr. Jones requested the Board to adjourn the Board of Equalization and Review
noting the Board would reconvene only to discuss the one pending appeal with Mr. Kim
Duncan, General Partner of Duncan Family Limited Partnership on May 16, 2011 who
was unable to be present this date.
A motion was made by Commissioner Jeffers, seconded by Commissioner
Blalock, and carried 4-0 to adjourn the Board of Equalization and Review meeting at
12:02 p.m. subject to Executive Session to consult with the County
Attorney. It was the consensus of the Board to meet with the one pending appeal with
Mr. Kim Duncan, General Partner of Duncan Family Limited Partnership on May 16, 2011 immediately following the regular scheduled Board meeting.
Executive Session concluded at 12:15 p.m. by motion of Commissioner Jeffers,
seconded by Commissioner Blalock.
_____________________________ ______________________________
Brenda B. Reaves Jimmy B. Clayton
Clerk to the Board Chairman