HomeMy WebLinkAboutC.054.93010_1312landowners stop and all photocopies of tax returns held by the tax office be
returned to the landowner with a letter ofapologt..
C. When statutory changes occur and the substantive rights of die taxpriyers
are altered the county should provide for public informative sessions and
pamphlets to explain the changes.
D. Once the ownership requirement, land size requirement and minimum gross
income requirement is met and the best management requirement is met, the
tax office should look no further in determining the present use value.
E. When the tax office notifies the landowner of an audit, the landowner should
be provided with a complete list of the methods for continued qualification.
F. We emphasize that the tax office personnel need to treat all taxpayers with
respect, digniq, and professionalism at all times.
1. We recommend that the tax office personnel be provided with adequate
training and supervision to perform their duties as public servants.
2. We recommend that the commissioners carefully examine the statements
of contplaints and allegations made to them, and to this task force, and
do whatever is necessary to restore order and respect to the tax office.
(End of Findings of Fact)
Note: The attachments referred to in this document are hereby incorporated into the minutes by
reference. They may be reviewed in the office of the clerk to the board.)
Chairman Johnson said he had attended most of the task force meetings, and it
appeared to him that when a citizen applied for present use value there was an existing
attitude, on the part of the employees, to preclude someone from qualifying rather than
assisting in the endeavor. He said his statement shouldn't be construed in a manner that
would lead someone to believe he didn't want the employees to maintain the integrity of
the statute, but he found it troubling that tax office employees had been requiring
Schedule F forms. He said the statute stipulated, after the six items listing the way
applicants could substantiate their property was being operated under a sound
management program, that "Operation under a sound management program may also be
demonstrated by evidence of other similar factors. As long as the farm operator meets
the sound management requirements, it is irrelevant whether the property owner
received income or rent from the farm operator." Johnson said this gave a great deal of
latitude. Mr. Johnson said there was also a great deal of discussion over incorporated
farms and individual -owned farms. He said he didn't see much difference in the way
they were treated in the General Statutes. Johnson said one way to clear up some of the
problems was to focus on the land -- not the farmer.
Vice Chairman Williams said he, too, had attended most of the meetings and the
task force members had been diligent in their review of the matter. He said every
citizen in Iredell County should be given respect and dignity when they had dealings
with county employees. He said it was disturbing to him that it appeared many citizens
had not been properly treated.
Commissioner Madison said the board needed to address the findings "one -by -
one" either through the county manager's office on down to the tax office, or that the
board of commissioners could be involved in the process. He said the findings sounded
serious, and they needed to be addressed in a timely manner.
Commissioner Norman and Tice concurred with Madison.
Commissioner Williams asked about the recommendation for an advisory
committee for the tax office.