HomeMy WebLinkAboutC.054.93010_1311 (2)states the owner has 60 clays from the receipt of written request to respond
with information.
C. Within the tax off ce, it appears there have been inappropriate actions such
as treating taxpgvers with a lack of respect, dignity, and prgfessionalism as
well as being overly and erroneously authoritative. (See attachments 2,4,5,7
and 8.)
D. Income tax fornns being requested, copied, and retained by the tax office to
prove an individual landowner's qualifications for present use taxation is
found to he distastefir[ and of/ensive. (See attachments 1, 3, 4, 7 and 8.)
E. The tar office has a policy ofapplying a per acre income statement to prove
sound management. The farmer has a mininno n of six options to prove sound
managernent and the per acre income test is only one of then. However, the
fanner is only required to prove one option for sound management. The tax
1,
of appears to refrain from informing the taxpayer of his options for
proving sound management. (See attachments 1, 3,4,7 and 8.)
F. It appears that employees of the tax assessor's once are giving unsolicited
legal advice on estate planning which is in violation of the NC Bur
Association rules. (See Minutes of Octoher 30 meeting.)
1/. Recommendations
A. We recommend adherence to the statutes and where latitude is provided
develop a more reasonable interpretation and application of the statutes.
Be objective and reasonable in defining sound managentern.
a, Remember, it is due former's choice for proof. There are a
minimum of six factors to prove sound mcmagemeat.
However, the farmer is only required to prove one option for
sound management.
b. Realize that more than money is involved in sound
management.
c. Farrn Service Agency (FSA) records, conservation plans,
nutrient management plans, etc., should be given the utmost
consideration.
d. Individual production records .should since.
2. Farmers found to need forest management plans in audit should be
given adequate time (18 months) to secure one from the forest service, a
licensed forestry consultant or to devise their own written plan.
3. A member of the Cooperative Extension Service, Natural Resources
Conservation Service (NRCS), Soil & Water Conservation District
(SWCD) or FSA officer may certify that a farmer operates his farm
under sound management.
4. When property that is under farm use loses its qualifying status due to
statutory change or audit, grant the land owner reasonable time (18
months) to come in compliance.
5. An advisory committee would he very helpfnul to the tax once for
developing a use value assessment and taxation ofagriculture,
horticulture, and forest lands policy.
We recommend that the demand for tax reftauds from the individual