April 19 Eq and Review
Board of Equalization & Review
April 19, 2010 1
PERSON COUNTY BOARD OF COMMISSIONERS April 19, 2010 MEMBERS PRESENT OTHERS PRESENT
Johnny Myrl Lunsford
Jimmy B. Clayton Kyle W. Puryear - ABSENT Brenda B. Reaves, Clerk to the Board
B. Ray Jeffers Russell Jones, Tax Administrator
Samuel R. Kennington Philip Christy, Tax Appraiser
The Board of Commissioners for the County of Person, North Carolina, met as a Board of Equalization & Review in recessed session on Monday, April 19, 2010 in the Commissioners’
meeting room in the Person County Office Building.
A motion was made by Commissioner Jeffers, seconded by Commissioner Clayton, and
carried to reconvene the Board of Equalization & Review meeting from April 6, 2010 at 12:26
p.m.
Chairman Lunsford called the meeting to order.
Tax Administrator, Russell Jones and Tax Appraiser, Philip Christy was in attendance.
Mr. Jones administered the Oath of Office to Chairman Lunsford.
Mr. Jones reminded the Board pursuant to North Carolina General Statute105-322 the Person County Board of Equalization and Review will meet as required. The purpose of the meeting is to hear, upon request, any and all taxpayers who own or control taxable property
assessed for taxation in Person County, with respect to the valuation of such property, or the property of others, and to fulfill other duties and responsibilities as required by law.
Mr. Clyde Whitfield of 6736 Burlington Road, Hurdle Mills, stated his belief that his properties are over valued according to the 2005 values. Mr. Whitfield reminded the Board that
he appealed his properties in 2009 at the Board of Equalization & Review. Mr. Whitfield spoke
to over valuation, over taxation and requested the Board consideration to keep taxes as low as possible.
Mr. Jones stated the Tax Office can only adjust the values based on the last revaluation of 2005. Mr. Jones stated the Tax Office is aware of market changes and based on the sales ratio
study of random sample, Person County is on average 3% low. Mr. Jones told the Board and Mr. Whitfield, the Tax Office will address the issues and any potential adjustments to his properties at next revaluation. Mr. Jones explained how sales of property sold under duress (foreclosure,
auction or bank sale) are not sold at market value however, must be considered at fair market value for taxes. Mr. Jones noted for a privately owned residences, the County is very limited for enforcing the maintenance of property unless it becomes a health risk.
Commissioner Clayton commented on the fact the way state law is written, the Board could not intervene to change the values of Mr. Whitfield’s properties.
Board of Equalization & Review
April 19, 2010 2
There were no other taxpayers present to be heard nor had anyone signed up to be heard
according to the Tax Administrator, Russell Jones.
A motion made by Commissioner Jeffers, seconded by Commissioner Clayton, and
carried to adjourn the meeting at 1:03 p.m.
_____________________________ ______________________________ Brenda B. Reaves Johnny Myrl Lunsford
Clerk to the Board Chairman