BC 1991 06 17 - Laserfiche WebLink

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194 UPON MOTION of Chairman Simmons, seconded by Commissioner Barnhart and unanimously carried, the Board reappointed Mr. Terry Rowland as Cabarrus County Tax Assessor for a term of two years ending June 30, 1993. The Board presented the following Press Release relative to the Philip Morris tax appeal. PRESS RELEASE ........ June 17, 1991 The Board of Commissioners for Cabarrus County has decided to appeal the Property Tax Commission's Decision in the Philip Morris case. The Decision of the Property Tax Commission focused on a preliminary matter concerning an auditor's contract with the County. The Property Tax Commission Decision did not reach the central question in the case. If the Property Tax Commission had heard all the evidence and issued a Decision that this taxpayer had properly listed and reported its business personal property, then there is no question this case would not be appealed by the County. Instead, the Property Tax Commission heard no evidence on the discovery and made its ruling based on a separate issue. Further, the Decision raises significant questions about assessment and collection of business personal property taxes all across North Carolina which need to be answered. Therefore, the County Commissioners have decided to seek a ruling from a North Carolina appeals court that will determine the ability of tax assessors to audit personal property returns in Cabarrus and over 20 other counties in North Carolina, and clear the way for a new Property Tax Commission hearing on the central issues of the present case. Importantly, the Property Tax Commission's Decision did not find any actual abuse or discrimination with respect to the specific discovery assessment issued by the County Assessor in the present case. In its Decision, the Property Tax Commission stressed the need to maintain the "voluntary tax compliance system" used in the area of business personal property taxation. The County, while agreeing with this, nevertheless contends that in order for such a voluntary system to work, the counties, or taxing authorities, must have the ability to make checks on whether taxpayers are properly listing their property in order to ensure fair and equal compliance with the voluntary system. Cabarrus County seeks to treat all taxpayers, large and small, corporate giants and homeowners, in a fair and equitable manner. The failure of any one taxpayer to list properly its personal property and pay its fair share of taxes creates a heavier burden on other taxpayers through, among other things, the inevitable need to increase tax rates. To this end, Cabarrus County is committed to seeking a determination on the issues regarding the proper and complete listing of business personal property. The County's attorneys are expected to file the formal Notice of Appeal later this week. While the appeal is pending, all questions should be directed to the Cabarrus County Attorney, Fletcher L. Hartsell, Jr. REPORTS The Board received in the Reports section of the agenda the following budget amendments which had been approved by the County Manager. DEPARTMENT OF PARKS, RECREATION & PROPERTY MAINTENANCE AMOUNT $19,603 TYPE OF ADJUSTMENT: Internal Transfer Within Department PURPOSE OF REQUEST: To re-adjust budget Expenditures according to projected and actual line items.