BC 2017 05 15 Regular Meeting - Laserfiche WebLink

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May 15, 2017 (Regular Meeting) Page 3149 documentation to justify his refund request. Mr. Koch noted that per North Carolina General Statute §105-228.37 (b) , the hearing is required to be held within 90 days, a time period that ends today. He advised per the statute, the Board is required to proceed in this matter. He further advised that past requests for refunds have been typically due to typographical or transpositional errors. He stated this request is different, not only in that it was for a much larger amount than typically seen, but because it appeared to involve some rework of the transaction after the deed was recorded, per the provided documentation. He added that he had hoped for more clarification from Mr. Knipp prior to this meeting. Mr. Koch reported, each time he notified Mr. Knipp regarding the hearing date, he requested documentation to help clarify why there was this rather substantial discrepancy with the revenue stamps. He stated, in a typical transfer of this type, which involves a sale of a piece of vacant property for a subdivision, there are a lot of people that review the settlement statement for errors. He further stated it is possible there is a reasonable explanation for the error but documentation justifying the refund has not been submitted as requested. He advised the Board that this is not a public hearing, but a hearing for the person who made the request. A discussion ensued. During discussion, Mr. Koch responded to questions from the Board. The following information was addressed: statutory requirements; concerns over the lack of information; the appeals process; etc. Mr. Koch, advised this discussion constitutes a hearing since neither Mr. Knipp, anyone on his behalf nor anyone else with an interest in the matter appeared to speak. Commissioner Shue MOVED to deny the request made by Attorney Joshua Knipp for a refund of a portion of the excise tax paid in connection with the deed recorded in Deed Book 12266, Page 191. Vice Chairman Honeycutt seconded the motion. A discussion ensued. During the discussion, Commissioner Poole requested in the event of an appeal, the County Attorney forward the information the Board received and a snippet of this meeting showing the reasoning behind the Board' s decision. The MOTION unanimously carried. Chairman Morris requested Mr. Koch prepare notification of the Board' s decision and send it to Attorney Joshua Knipp. (G-6) CCS - Funding Request for New Performance Learning Center Construction and Site Purchase Tim Lowder, Cabarrus County Schools (CCS) , Executive Director of Operations, requested funding to purchase 15.9370 acres of land for a new Performance Learning Center (PLC) . He stated funds were previously approved and set aside for engineer, architect and legal fees for the PLC. He also responded to questions from the Board. UPON MOTION of Commissioner Kiger, seconded by Commissioner Shue and unanimously carried, the Board approved the concept of funding a new Performance Learning Center and approved the purchase of 15. 9370 acres of land for the Performance Learning Center, subject to review and revision by the County Attorney. (G-7) County Manager - Presentation of the Proposed FY18 Cabarrus County Budget and Scheduling of a Public Hearing Mike Downs, County Manager, presented hard copies of the proposed FY18 budget to the Board. He then presented the following budget message to the Board: Honorable Chairman and Members of the Cabarrus County Board of Commissioners: It is my pleasure to submit the recommended Cabarrus County General Fund Budget to you for fiscal year 2018 (FY18) . I've prepared this budget in accordance with the General Statutes of North Carolina and the North Carolina Local Government Budget and Fiscal Control Act. The Board of Commissioners' mission, vision, and goals continue