AG 1999 12 20 - Laserfiche WebLink

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335 DRAFT The Board of Commissioners for the County of Cabarrus met in recessed session on Saturday, November 13, 1999, at 12:30 p.m. in the Auditorium at the Cabarrus County Public Library (Cannon Memorial Branch), 27 Union Street, North, Concord, North Carolina. Present - Chairman: Jeffrey L. Barnhart Vice Chairman: Arne L. Fennel Commissioners: Sue B. Casper Carolyn B. Carpenter Coy C. Privette Also present were Mr. Frank W. Clifton, Jr., County Manager; Mr. John Day, Deputy County Manager for Operations; Mr. Blair Bennett, Deputy County Manager for Administration; Mr. Stephen Lipscomb, Public Information Coordinator; Ms. Dawn McHale, Tax Administrator; Mr. Steve Little, Parks and Recreation Director; and Mrs. Frankie F. Bonds, Clerk to the Board. Chairman Barnhart was absent for the beginning of the meeting. Vice Chairman Fennel called the meeting to order at 12:30 p.m. and presided in Chairman Barnhart's absence. Tax Policy (Exemptions and Exclusions) Ms. Da~ McHale, Tax Administrator, presented a proposed tax audit policy to establish a plan to review all properties with exempt or excluded status. Reviews are currently conducted for present-use value properties; however, no reviews are being conducted on exempt or excluded properties other than at the time of application. North Carolina General Statute 105- 296(1) requires the assessor to review a portion of these properties each year to verify qualification. Ms. McHale pointed OUt the proposed compliance reviews would impact such parties as the elderly for homestead exemptions along with various religious, governmental, charitable and medical organizations for excluded properties. There was discussion regarding the current homestead exemption law and proposed changes that are presently under consideration. Ms. McHale cautioned of possible difficulties if compliance reviews are implemented this year and changes in the homestead exemption law are enacted next year. Some persons may be found ineligible for the homestead exemption but would again qualify at such time the proposed legislative changes are enacted. After discussion, there was general consensus for Ms. McHale to proceed with the recommended implementation of a tax audit policy for excluded and exempted properties in accordance with existing State law. RECREATION Proqrammlnq Issues Mr. Clifton advised that a vacant Parks and Recreation staff position for handling Senior Games/Special Olympics had not been filled. The Cannon Memorial YMCA has proposed to handle the Senior Games at a cost of $15,000.00 per year for five years. Also, County staff and County School officials are pursuing the possibility of the County Schools staff assuming responsibility for the Special Olympics with the County to subsidize part of that salary. There was general agreement to add the contract with the YMCA to the November 15th agenda concerning administration of the Senior Games. Discussions will continue with the Schools regarding administration of the Special Olympics. In regards to the unfilled Parks and Recreation position, Mr. Day advised that the position is still needed in order for the department to manage new Parks and Recreation properties currently under development. Mr. Steve Little, Parks and Recreation Director, reviewed information concerning expenditures, revenues and participant numbers for the following programs: Athletic Camps and Classes; Classes, Workshops and Summer Camps (Recreation Programs); Senior Games; Special Olympics; Public Relations/Marketing (Recreation Programs); Special Events; Youth Athletics; and Adult Athletics. There was discussion regarding the County's role in recreational programming and the future direction for Parks and Recreation in Cabarrus County.