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I <br /> O CABARRUS COUNTY <br /> ~'- Poat Office Bo'x'?O~ - <br /> CONCORD. NORTH CAROLINA 2~02~ <br /> F~brua~y ~q, 19,83 <br /> <br /> Hartsell, Ha~tsell, & Mills, P.A. <br /> P. 0, Box 368 <br /> Concomd, lC. C. 28025 ' <br /> <br /> RE: P~operty lyl. ng between Branchview <br /> and Deal Road belonging to the <br /> First Baptist Church of <br /> Concord, No~-th Carolina <br /> <br /> De~ Mr. Mills: <br /> <br /> Thank you for you~ letter of Feb~ua~-y 2, 1983 in referenc~ to ad valorem taxation <br /> of above captioned propemty. The delay in responding to youm inquil-y was due to <br /> a careful review and discussion with Mm. D. R. Holbr0ok, Di~ectol', Ad Valorem Tax <br /> Division, Ralei§h, N. C. and Mm. John R. Boger, Jr., Caba~us County attorney, <br /> concerning-the interpretation of G.S. 105-978.3. i. . <br /> <br /> We have considered The action of the church on *Januat-y-30~- 1983 and feel that the <br /> intent of using subjeet propemty for its church facilities is not p~oper <br /> justification, for:properly ~ax exemption ..... . .. <br /> <br />Also ~e have recognized th6 coul-t decision in the Barmison v. Guilford County case. <br />However, there are several diffeming factors concerning this case and that of subjec~ <br />property. (1) Improvements such as lighting and benches had been added, (2) Open' <br />aim Sund~y school and church meetings were being held, and (3) P~operty was located <br />fou~ to five blocks f~om present propemty. <br /> <br />It is oux' opinion That the subject px'oper%~], being vacant and located approximately <br />one mile and two tenths (1.~ miles) f~-om present church property and building(s), <br />is no~ additional adjacent land reasonably necessaz~ fo~ the convenient use of such <br />building(s). Themefore, the decision of Caba~rus County remains that subject <br />p~opemty is not exempt f~om ad valorem taxation for the year 1983. <br /> <br />You may appeal This decision to~he local Board of :Equalization and Re.view. This <br />office will begin making appolnt~e~ts for appeals ~o this Board on Apmil 1, 1983. <br /> <br />Tf ~ou have any questions om desire further info~mation, please do not hesitate <br />to contact me at any time. <br /> <br /> Sincerely, ~ . <br /> <br /> Terry L. Ro',¥1and~ <br /> Caba~us County Tax Superviso~ <br /> <br />c.c. M~. John R. Boger, Jr. <br /> <br /> <br />