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December 3, 2007 (Work Session) Page 638 <br />The Board of Commissioners for the County of Cabarrus met for an Agenda <br />Work Session in the Multipurpose Room at the Cabarrus County Governmental <br />Center in Concord, North Carolina on Monday, December-3, 2007, at 3:30 p.m. <br />Present - Chairman: Robert W. Carruth <br />Vice Chairman: Joni D. Juba <br />Commissioners: Grace M. Mynatt <br />Coy C. Privette <br />H. Jay White, Sr. <br />Also present were John Day, County Manager; Richard M. Koch, County <br />Attorney; Mike Downs, Deputy County Manager; Pam Dubois, Deputy County <br />Manager, Kay Honeycutt, Clerk to the Board and Lori Hinson, Deputy Clerk to <br />the Board. <br />Call to Order <br />Chairman Carruth called the meeting to order at 3:33 p.m. <br />Closed Session <br />UPON MOTION of Commissioner Privette, seconded byVice Chairman Juba <br />and unanimously carried, the Board voted to go into closed session to consult <br />with the County Attorney to preserve the attorney-client privilege and <br />discuss threatened or pending litigation (The Villages at Red Bridge); and to <br />discuss matters related to the location or expansion of industries or other <br />businesses in the area as served by the public body as authorized by NCGS <br />193.318.11(a)(3)(4). Representatives of the Cabarrus Economic Development <br />Corporation were invited into the closed session. <br />UPON MOTION of Commissioner Privette, seconded by Vice Chairman Juba <br />with Chairman Carruth, Vice Chairman Juba and Commissioners Mynatt and <br />Privette voting for, the Board voted to come out of closed session at 9:59 <br />p.m. Commissioner White being recused earlier in the closed session was not <br />present and did not vote to come out of closed session. <br />Tax Administration - Presentation of 2008 Revaluation Final Report <br />Brent Weisner, Tax Administrator, presented the 2008 Revaluation <br />report. Information contained in the reported included the following: sales <br />by year; sales ratio and median ratio by property type; value change by <br />percent of increase; parcels grouped by percent of value change; percent of <br />value change by improvement type; total value change 2009 to 2008; land value <br />change 2009 to 2006; Cabarrus County townships; percent of value change by <br />township based on market value; percent of value change by township based on <br />assessed value; comparison of market and assessed value change by township; <br />value per acre; price per lot; neighborhood delineation; the appeals process; <br />the informal review form; and the formal appeal request form; etc. Note: <br />The 2008 Revaluation Report to the Board of Commissioners is hereby included <br />in the minutes by reference. (See Minute Book Attachment No. 30) <br />Mr. Weisner responded to numerous questions throughout the <br />presentation. The Board asked to have the report and information on the <br />appeal process posted on the County's website. There was a brief discussion <br />on broadcasting a show on the revaluation process on Channel 22. <br />Tax Administration - Approval o£ Bi-Tek Master Agreement for Development of <br />Phase III Software <br />Brent Weisner, Tax Administrator, presented information on the Bi-Tek <br />Master Agreement for the development of the third and final phase of the new <br />tax software. He reported the current operating system and hardware will no <br />longer be supported by Hewlett Packard and that the development of the first <br />two phases of the software has been completed. He also responded to several <br />questions from the Board. <br />UPON MOTION of Commissioner Mynatt, seconded by Commissioner Privette <br />and unanimously carried, the Board voted to place the Bi-Tek Master Agreement <br />for Development of Phase III Software for the Tax Department on the December <br />17, 2007 Agenda as a Consent item. <br />fi <br />Grant Provosals - <br />John Day, County Manager, reported the County has an opportunity to <br />apply for grant funding for a variety of agricultural related purposes <br />