BC 1997 03 17 - Laserfiche WebLink

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259 Voting was as follows: Voting for Ms. Snow - Commissioners Mills and Carpenter and Chair Casper Voting for Mr. Brown - Commissioner Barnhart By a majority vote, the Board appointed Ms. Mary L. Snow to the Board of Equalization and Review to fill the vacancy created by the death of Mr. Ben Debiase. Ms. Snow will complete an unexpired term ending June 30, 1999. Appointment - Board of Health The Board received the resignation of Ms. Esther C. Wright from the Board of Health. Board members expressed appreciation to Ms. Wright for her service on the Board of Health. UPON MOTION of Commissioner Barnhart, seconded by Commissioner Carpenter and unanimously carried, the Board appointed Ms. Pamela Lockard to fill the Registered Nurse position on the Board of Health. Ms. Lockard will complete an unexpired term ending February 28, 2000. Consideration of Resolution Supporting the Repeal of Authority to Tax Intangible Personal Property UPON MOTION of Commissioner Barnhart, seconded by Commissioner Mills and unanimously carried, the Board adopted the following Resolution. RESOLUTION NO. 1997-05 NORTH CAROLINA CABARRUS COUNTY RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF CABARRUS COUNTY SUPPORTING THE REPEAL OF AUTHORITY TO TAX INTANGIBLE PERSONAL PROPERTY WHEREAS, in recent years, the State of North Carolina has eliminated its taxation of intangible property; and WHEREAS, the valuation of intangible personal property, including patents, trademarks, copyrights, licenses and similar property interests is both inherently complex and subject to a broad range of purely subjective criteria; and WHEREAS, the assessment of ad valorem taxation upon intangible personal property is incapable of consistent application across all local taxpayers; and WHEREAS, Cabarrus County has never assessed an ad valorem tax upon intangible personal property separate and apart from the related real property; NOW, THEREFORE, the Board of Commissioners of Cabarrus County does hereby ~determine and resolve that Cabarrus County shall not initiate or attempt to initiate the valuation, assessment or taxation of intangible personal property and does hereby signify its support of legislation, clarifying that such property interests shall be and remain exempt from ad valorem taxation. Meeting in open session, this the 17th day of March, 1997. ATTEST: /s/ Frankie F. Bonds Clerk CABARRUS COUNTY BOARD OF COMMISSIONERS By: /s/ Sue B. Casper Chairperson Announcements by Commission Chair Chair Casper advised that the Chairman of the Parks and Recreation Commission had requested a joint meeting of the Board of Commissioners and the Parks and Recreation Commission. She stated that this meeting is scheduled for March 26 at 6:30 P.M.