BC 2007 03 26 Regular - Laserfiche WebLink

Home Browse Search

March 26, 2007 (Regular Meeting) Page 312 $6, 756.00 in taxes were assessed for those two years. Lodge 618 paid the 2005 taxes but did not pay the 2006 taxes. 7. Lodge 618 did not appeal the tax assessment for Tax Year 2005, a year in which it requested an exemption. It did not request an exemption for Tax Year 2006. Instead, it filed a petition pursuant to N. C. Gen. Stat. ~ 150A-381 for a refund of the 20Q5 taxes and release of the 2006 taxes. 8. Since there is no North Carolina appellate case law directly on point with the facts in this matter, the Board of Commissioners considered the facts of this case to constitute a "clerical error" pursuant to N.C. Gen. Stat. ~ lOSA-381 (a)(1)(a). That statute does not specifically say that the clerical error can only be that of a department of the County, and the Board specifically finds that the attachment of the description of the New Lodge property to a deed purporting to convey the Old Lodge was a clerical error. 9. The Board of Commissioners also specifically finds that the delay in correcting the clerical error was not the fault of Mr. Williams as Mr. Flowe would not assist in correcting the error until December, 2006. It was necessary to obtain Mr. Flowe's signature on the deed re-conveying the New Lodge to Lodge 616. 10. Had the deed been prepared correctly, Lodge 618 would have been entitled to an exemption for Tax Years 2005 and 2006. It did not request and would not have been entitled to an exemption on the Old Lodge (which by deed error it still continued to own in 2005 and 2006) because it was not using the Old Lodge for Lodge or meeting purposes. 11. The net tax effect to the County of the correction is that the County has the same revenues it would have had but for the erroneous deed. In prior years Lodge 618 had claimed a tax exemption for its Lodge facilities. 12. Lodge 618 offered to indemnify the individual members of the Board of Commissioners for any potential individual liability pursuant to N.C. Gen. Stat. ~ lO5A-380(c) for improper release or refund of these taxes, but prior to that offer the Board had already indicated in discussions a preference to permit the requested refund and release. for John Day, County Manager, reported Cabarrus County Schools requested this item be tabled to the Board's next regular meeting. UPON MOTION of Commissioner White, seconded by Commissioner Privette and unanimously carried, the Board tabled the request from Cabarrus County Schools for funding for engineering design services for the new high school to its next regularly scheduled meeting on April 16, 2007. it Track AL E Pam Dubois, Deputy County Manager, reported the Board, at its work session, asked several questions about the fast tracking of a wing addition and renovation of a vocational building at AL Brown High School. She further reported Will Crabtree, the Finance Director at Kannapolis City Schools, will respond to those questions. Will Crabtree, Finance Director of Kannapolis City Schools," briefly reviewed a handout that addressed the following questions: why should this project be fast-tracked; where did the recommendations come from; how were enrollment figures determined; and what is the project completion timeline. Mr. Crabtree and Ms. Dubois responded to several questions from the Board. There was discussion on how this request relates to other County needs, how it relates to Cabarrus County Schools' 15-year plan, the need to prioritize all funding requests and upcoming opportunities to discuss school funding requests at budget meetings. Mr. Crabtree responded to additional questions on the construction of a new school in 2010 and commented on the expiration of a land purchase option in January 2008.