BC 2015 11 02 Work Session - Laserfiche WebLink

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November 2, 2015 (Work Session) page 2577 The Board of Commissioners for the County of Cabarrus met for an Agenda Work Session in the Multipurpose Room at the Cabarrus County Governmental Center in Concord, North Carolina on Monday, November 2, 2015 at 4:00 p.m. Present - Chairman: Stephen M. Morris Vice Chairman: Elizabeth F. Poole Commissioners: Diane R. Honeycutt Grace M. Mynatt Lynn W. Shue Also present were Mike Downs, County Manager; Richard M. Koch, County Attorney; Pam Dubois, Senior Deputy County Manager; Jonathan Marshall, Deputy County Manager; and Megan Smit, Clerk to the Board. Call to Order Chairman Morris called the meeting to order at 4 :03 p.m. Approval of Agenda Chairman Morris presented the following changes to the Agenda: 3.1 BOC - Department Highlight - Tax Administration • PowerPoint Presentation UPON MOTION of Vice Chairman Poole, seconded by Commissioner Shue and unanimously carried, the Board approved the Agenda as amended. Discussion Items - No Action BOC - Department Highlight- Tax Administration Eddie Mitchum, Tax Administrator, accompanied by staff members: Julie Aldridge, Land Records Supervisor; David Thrift, Real Property Manager; Bill Kouri, Personal Property Manager; and Janice Morrison, Tax Collection Manager, presented a PowerPoint presentation reviewing the functions and services provided by the Tax Department. Following the presentation, there was discussion, with Mr. Mitchum and staff members responding to a variety of questions from the Board. Discussion Items for Action at November 16, 2015 Meeting Tax Administration - Adoption of the 2016 Schedule of Values David Thrift, Real Property Manager, reviewed a PowerPoint presentation of the Schedule of Values, Standards and Rules for the Cabarrus County 2016 Revaluation Project. He advised the required public hearing was held on October 19, 2015. He requested the Board suspend its Rules of Procedures to adopt the Schedule of Values, Rules and Standards, as required prior to the completion of the 2016 revaluation project per NCGS 317(c). A discussion ensued. During discussion Mr. Thrift, Eddie Mitchum, Tax Administrator and Bill Kouri, Personal Property Manager, responded to questions from the Board. UPON MOTION of Vice Chairman Poole, seconded by Commissioner Mynatt and unanimously carried, the Board suspended its Rules of Procedures in order to take action on this item due to time constraints. UPON MOTION of Commissioner Honeycutt, seconded by Commissioner Shue and unanimously carried, the Board approved the Market Value. Schedule of Values. UPON MOTION of Commissioner Mynatt, seconded by Commissioner Honeycutt and unanimously carried, the Board adopted the Present Use schedule of Values. The Schedule of Values, Standards and Rules adopted by the Board is on file in the County Manager's Office and hereby included by reference. County Manager - Approve Transferring Contingency Funds to the School Systems Based on State Budget Adoption