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HomeMy WebLinkAboutC.054.93008_1032 (2)587 James Epperson, Sr. 3314 Sedgefield Statesville, NC $28.35 Mary Goodson Lewis Route 15, Box 250 Statesville, NC $20.36 D. C. Sproul, Jr. and Beverly Sproul Route 5, Box 555 Mooresville, NC $12.72 TOTAL REFUNDS: $131.20 DISCUSSION OF TRENDING OF BUSINESS PERSONAL PROPERTY: Mrs. Troutman introduced Roger Ellis from the N. C. Department of Revenue, Ad Valorem Tax Division, who discussed with the board trending of business personal property. Mrs. Troutman introduced Howard Vanderford, Business Personal Property appraiser for the county. Mr. Ellis told the board that in recent years the utility companies have been successful in challenging the level of assessments of property in various counties and have managed to get tax refunds because of this assessment level. The biggest area of personal property in any county is business personal property, inventory, machinery, etc. Under the provisions of the law effective recently, the Department of Revenue will be required to analyze the assessment system in every county to determine whether or not the county is doing such things as they deem necessary to reach the true value of business machinery and equipment. Mr. Ellis' department has mailed out questionnaires in reference to this assessment, and some of the counties have asked him to come and take a look at it now. Mrs. Troutman has invited him to look at Iredell County's methodology of assessing machinery and equipment. The county formerly used historical cost less depreciation. The recommendation from the State that they have implemented in 80 counties throughout the state is the replacement cost approach. This methodology is trending or indexing original cost information. Mr. Ellis said this is an appraising technique; it requires no formal action of the board of commissioners. However, when there is a change of methodology that affects values, then the tax assessors want to bring this to your attention. He said he believed it was necessary for counties to go to this method in order for them to be ablo to certify personal property for the purpose of weighting personal property in connection with utility appeals. The trending concept in the accoun- ting approach is recommended beginning in 1986 by using the manual the Ad Valorem Division has developed. The board members discussed this matter with Mr. Ellis. MOTION from Chairman Hedrick to proceed with the trending of business personal property for the tax year 1986. VOTING: Ayes - 4; Nays - 0. TAX COLLECTION REPORT, MONTH OF FEBRUARY 1986: Mr. Joe Ketchie, Tax Collector, presented the collection report for the month of February 1986. MOTION from Chairman Hedrick to accept this "- report. VOTING: Ayes - 4; Nays - 0. HEALTH DEPARTMENT - FEES APPROVED: The County Manager informed the board of a request for approval of a fee for blood glucose analysis and hematocrit at a cost of $3 for each test. This request has been approved by the Iredell County Board of Health and Mr. Deal recommends approval of the county board of commissioners. MOTION from Commissioner Crosswhite to approve these fees as recommended by the county manager and approved by the board of health at a cost of $3 each for blood glucose analysis and hematocrit. VOTING: Ayes - 4; Nays - 0. BIDS - VAN FOR SHERIFF'S DEPARTMENT: Ms. Evie Caldwell, Purchasing Agent, presented the bids for a van at the sheriff's department to the board. The following bids were received: Boggs Motor Company $12,395.80 Morrow Chevrolet $12,640.00 Bell & Howard Chevrolet $12,778.07 Ms. Caldwell discussed the exceptions in the bids with the board. She said that the van did not come with a spot light, but Boggs has said the spot light could be bought from a local parts ' house andmounted by Boggs. Total cost of the addition of the spot light would be $121.08. With the addition of the spot light, Boggs would still be the low bidder at $12,516.88.