May 16 BD of ER
Board of Equalization and Review
May 16, 2011 1
PERSON COUNTY BOARD OF COMMISSIONERS MAY 16, 2011 MEMBERS PRESENT OTHERS PRESENT
Jimmy B. Clayton Kyle W. Puryear - ABSENT
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 as a Board of Equalization & Review on Monday, May 16, 2011, at 10:32 a.m. in the Commissioners’ meeting
room in the Person County Office Building to discuss the one pending appeal and meet with Mr. Kim Duncan, General Partner of Duncan Family Limited Partnership.
Chairman Clayton called the meeting to order.
Tax Administrator, Russell Jones and Tax Appraiser, Philip Christy was present.
Mr. Kim Duncan of 588 Cavas Drive, Wake Forest, NC and General Partner of Duncan Family Limited Partnership reminded the Board that he requested the Board on April 4, 2011 to
use General Statute 105-287(d) to appraise account #5564 as acreage instead of individual subdivision lots. After review of the Board of Equalization and Review Members Handbook
presented to him on April 4, 2011, Mr. Duncan urged the Board to appeal to legislators to change
or eliminate this law. Mr. Duncan told the Board that he was not a developer as Mr. Jones had previously stated. Mr. Duncan indicated after 5 lots on Pixley Pritchard Road were sold, the
county halted further sale of more lots until a paved road was built and approved by the county.
Mr. Duncan told the group that the lots with perking issues have not been combined with other perk lots due to the costs involved to re-survey. Mr. Duncan stated did not receive any notice of
the 700% increased tax bill prior to receiving the bill. Mr. Duncan appealed the Board for consideration for a 20% reduction in the appraised assessments of 32 of their 33 lots as well as provided a list of land assessments for comparison. Mr. Duncan described the 33rd lot (Lot 7887)
as 5.37 acres and appealed the Board to value as open acreage as this lot does not adjoin the paved road.
Tax Administrator, Russell Jones explained to the Board that subdivisions are treated the same once a plat is recorded with each lot valued on its own merit based on the required 2005 Schedule of Values. Mr. Jones confirmed the new re-valuation would take place in 2012 to be
effective January 1, 2013 and the Tax Office could not increase or decrease values until the next cycle unless a clerical error was confirmed.
Chairman Clayton stated the law was very strict and the Board did not have the ability to make changes to the law. Chairman Clayton informed Mr. Duncan he would have the option to
appeal the decision of the Board of Equalization and Review if so desired.
A motion was made by Commissioner Kennington, seconded by Commissioner Jeffers,
and carried 3-1 to deny the Duncan Family Limited Partnership their original request for the reevaluation of the property owned by the Duncan Family Limited Partnership, account 5864 as well as deny their additional appeal this date for a reduction in property taxes on the lots in the
entire subdivision.
Board of Equalization and Review
May 16, 2011 2
Commissioner Blalock cast the lone dissenting vote and noted her opposition was due to
the interpretation and terminology of General Statute 105-287.
A motion was made by Commissioner Kennington, seconded by Commissioner Jeffers,
and carried 4-0 to adjourn the Board of Equalization and Review meeting at 11:09 p.m.
Mr. Duncan requested state appeal information from the Tax Administrator.
_____________________________ ______________________________ Brenda B. Reaves Jimmy B. Clayton
Clerk to the Board Chairman