HomeMy WebLinkAboutFebruary 3 2004 Regular MinutesIREDELL COUNTY BOARD OF COMMISSIONERS
REGULAR MINUTES
FEBRUARY 3, 2004
The Iredell County Board of Commissioners met in Regular Session on
Tuesday, February 3, 2004, at 7:00 p.m., in the Iredell County Government Center
(Commissioners' Meeting Room), 200 South Center Street, Statesville, NC.
Present were:
Chairman Steve D. Johnson
Vice Chairman Godfrey Williams
Doug Madison
Marvin Norman
Sara Haire Tice
Staff present: County Manager Joel Mashburn, County Attorney Bill Pope,
Finance Director Susan Blumenstein, Planning Supervisor Ron Smith, and Clerk to the
Board Jean Moore.
CALL TO ORDER by Chairman Johnson.
INVOCATION by Commissioner Madison.
PLEDGE OF ALLEGIANCE TO THE FLAG
ADJUSTMENTS OF THE AGENDA: MOTION by Chairman Johnson to
adjust the agenda by the following:
Additions: • Request for Approval of a Lease Between the County and the
Iredell-Statesville School System Pertaining to a Temporary Parking Lot
at the Harmony EMS Base due to School Construction
• Mr. Sam Hall was added as an Appointment Before the Board
VOTING: Ayes — 5; Nays — 0.
Broadcasting of the Meeting: County Manager Mashburn announced that
Joe Harrison with Digital Oasis and Janice Elmore (contracted employee with the
county to operate video equipment) were in attendance for the purpose of videoing the
meeting. He said a broadcast of the meeting would be shown in Mooresville and
Statesville in the next few days.
David Meacham, with the Statesville Housing Authority, Provides an Update
on the Scattered Site Housing Community Development Block Grant: Statesville
Housing Authority Director David Meacham said 57 applications had been received for
housing rehabilitation assistance, and 36 of these qualified. He said the 36 applicants
were distributed throughout the county as follows: 23 from the Statesville city area, 2
from Harmony, 6 from Troutman, and 1 from Mooresville. Mr. Meacham said he, and
the Site Selection Committee appointed by the board of commissioners, reviewed the
applications and selected the applicants based on age and income criteria. He said 14
candidates were then chosen to receive assistance in the first-round of funding.
Meacham said the rehabilitation construction supervisor and a licensed contractor
inspected each home, and the ownership records were thoroughly reviewed. He said the
income and employment status of each family member residing in the home were also
verified. Mr. Meacham continued by saying bids for the work would soon be received,
and it was estimated the renovations would be completed by July of 2004. He said that
at the end of the construction phase, any remaining funds would be directed towards the
other qualifying applicants. In addition, he said that due to the tremendous need in the
county for this type of assistance, a request would probably be made in the future for
authorization to seek similar grants.
Cindy Kincaid, with the Centralina Council of Governments, along with
members of the Adult Care Community Advisory Board and the Nursing Home
Advisory Board Present Annual Reports: Kincaid, the Centralina Ombudsman for
Iredell County, introduced Ruth Waters, Charles and Sue Donaldson, Grady Mills,
LaRue Burleigh, and Theresa Brown Moose, all volunteer members on the Nursing
Home Advisory Committee. She said the Centralina region (nine counties) had about
175 volunteers. Kincaid said the members received 15 hours of initial training and in -
facility training, along with 8 hours of annual training. She said Centralina provided the
training along with explanations/interpretations of the federal regulations as well as the
rights of the residents. She said the committee members accomplished their work by
making quarterly visits to each nursing or adult care home in the county and by talking
to the residents. Kincaid said the volunteers also talked to the administrators of the
facilities and to the residents' family members. In addition, she said the members
helped on special projects. She said Iredell County had over 739 nursing home beds
and 794 adult care home beds.
David Swann, with Crossroads Behavioral Healthcare, Presents a Mid -Year
Report: Swann, the Crossroads Director, said this was the seventh year that Iredell
County had been affiliated with Yadkin County and Surry County in the Crossroads
organization. He said that for the past six months, Crossroads had provided services to
2,339 Iredell County residents. Swann said the mental health reform law required that
all state funds be directed to the most seriously ill patients (target population). He said
Crossroads had been studying the population being served, and he was pleased to report
that the less -seriously ill clients were not consuming a large quantity of the financial
resources. Swann said Crossroads currently worked with 88 provider organizations and
approximately $9 million was being spent in obtaining contracted services. Mr. Swann
presented a revenue/expenditure summary sheet and mentioned the state had changed its
method of reimbursements. He said the state was behind in its Medicaid/Medicare
payments, but this was typical for this time of the year. He also said that on July 1, the
state and federal governments would start supporting the local managing entity's
infrastructure costs, and this would enable the county's funding to be solely directed
towards service delivery.
Jim Dobson, with the Farm Use Task Force, Provides an Update on the
Committee's Findings: Dobson said the Farm Use Task Force was established by the
commissioners on October 7, 2003, to hear concerns of the citizens regarding policies
and practices in the Iredell County Tax Office. He said the members comprising the
task force were Danny Allen, Rex Bell, Charles Carter, Carroll Goodman, Andy Gray,
Bill Harris, Phil McLain, Dr. Bradley Mills, Richard Renegar, Jerry Turner,
Bobbie L. Williams, Ken Vaughn (ex officio), and himself. Dobson said the committee
had met on five occasions and heard from the county's citizens in regards to the farm
use tax and its administration. Mr. Dobson said G.S. 105.296 and G.S. 105.277, along
with the Iredell County Personnel Policy, were carefully studied by each member. He
said representatives from the North Carolina Department of Revenue had also met with
the group and provided information. Dobson then presented the task forces' findings of
fact as follows:
Farm Use Task Force
Final Report
1. Findings of Fact:
A. General Statute 105-277.2 through 105.277.4 and General Statute 105.2960)
as adopted by the 2002 Session of the General Assembly appear to allow for
reasonable latitude in interpretation and implementation of the present use
value tax system. The Iredell County Tax Assessor appears to not follow the
state statutes.
B. It appears that there is a need for more appropriate supervision of, and
within the tax department regarding interpretation and implementation of the
respective statutes. (See attachments 1,2,3, and 4). There appears to be
disregard for the applicable statutes, specifically G.S. 105-296 (j) which
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states the owner has 60 days from the receipt of'a written request to respond
with information.
C. Within the tax office, it appears there have been inappropriate actions such
as treating taxpayers with a lack of respect, dignity, and professionalism as
well as being overly and erroneously authoritative. (See attachments 2,4,5,7
and 8)
D. Income tax forms being requested, copied, and retained by the tax office to
prove an individual landowner's qualifications for present use taxation is
found to be distasteful and offensive. (See attachments I, 3, 4, 7 and 8.)
E. The tax office has a policy of applying a per acre income statement to prove
sound management. The farmer has a minimum of six options to prove sound
management and the per acre income test is only one of them. However, the
farmer is only required to prove one option for sound management. The tax
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 of are giving unsolicited
legal advice on estate planning which is in violation of the NC Bar
Association rules. (See Minutes of October 30 meeting.)
H. 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 management.
a. Remember, it is the farmer's choice for proof. There are a
minimum of six factors to prove sound management.
However, the farmer is only required to prove one option for
sound management.
b. Realize that more than money is involved in sound
management.
Farm Service Agency (FSA) records, conservation plans,
nutrient management plans, etc., should be given the utmost
consideration.
d. Individual production records should suffice.
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 (ARCS), 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 be very helpful to the tax offce for
developing a use value assessment and taxation of agriculture,
horticulture, and forest lands policy.
B. We recommend that the demand for tax refunds from the individual
landowners stop and all photocopies of tax returns held by the tax office be
returned to the landowner with a letter of apology.
C. When statutory changes occur and the substantive rights of the taxpayers
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 offzce notifies the landowner (?'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, dignity 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 complaints 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.
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Dobson said the committee wouldn't be created to tell the tax office what to do.
He said the committee's function would basically be to answer questions and to offer
advice when problems occurred. He said there were several options, and there was a
Farmland Preservation Board already intact, but whatever group was charged with the
responsibility, the members needed to be fully informed.
Chairman Johnson then described the attachments to the findings of fact. He,
along with all of the board members, thanked Mr. Dobson and the other task force
members for their thorough review of the matter.
MOTION by Commissioner Madison to (1) receive the Farm Use Task Force's
Final Report as information, (2) request that the Iredell County Manager review the
information and report back to the board of commissioners on February 13, 2004, at the
Winter Planning Session, and (3) for the board of commissioners to take action regarding
the Farm Use Task Force's findings of fact at the February 17, 2004 meeting.
PROPOSED AMENDMENT TO THE MOTION: Chairman Johnson asked
Mr. Madison if he would accept an amendment to his motion. The amendment would
request that the clerk to the board write a letter to the tax administrator advising that all
Schedule F forms remaining in the tax office be returned to their owners and that a letter
of apology be included with them.
Commissioner Madison said he couldn't accept the amendment due to the need
for additional information from the staff. He suggested, however, that the matter be held
in abeyance for the time being.
AMENDMENT TO THE AMENDMENT: Chairman Johnson asked if
Mr. Madison would accept an amendment to the motion stating that the requirement of
Schedule F forms, when applicants applied for farm use, would henceforth stop and that
a letter to this effect be sent to the Tax Administrator.
Commissioner Madison accepted the amendment to the amendment.
VOTING: Ayes — 5; Nays — 0.
Sam Hall Addresses the Board in Regards to a Board of Equalization and
Review (E & R) Hearing for the Texolina Investments Company: Mr. Hall said Tom
Summers, the sole shareholder of Texolina Investments, was previously given an
appointment with the Board of Equalization and Review for January 29, 2004 at 11:00
a.m. regarding farm use tax value. Hall said Mr. Summers was given only an eight-day
notice about the meeting, but he altered his business plans to accommodate the tax office.
He said Mr. Summers, a Texas resident, also made flight arrangements and arrived in
North Carolina on January 28. Hall said that while Summers was en route, he (Hall)
received a phone call from the tax office stating the meeting had been cancelled due to
not having the paperwork ready. Mr. Hall expressed concern about the county's
disregard for Mr. Summers' time and finances. He said, "The clock is still ticking on Mr.
Summers' tax account."
Mr. Hall distributed copies of letters in reference to this matter, and Chairman
Johnson thanked him for his appearance and the information.
PUBLIC HEARINGS
Chairman Johnson declared the meeting to be in a public hearing.
Consideration of Iredell County being an Applicant for Small Cities
Community Development Block Grants (Economic Development Program) (Two
identified projects at this time are the FlexSol Packaging Corporation & Carolina
CAT): County Manager Mashburn explained that public hearings were required for
the implementation of community development block grants, and this was the first one
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for the FlexSol Packaging Corporation and Carolina CAT. He said both grants would
be used for infrastructure or the extension of water lines.
No one else spoke, and Chairman Johnson adjourned the hearing.
OTION by Commissioner Madison to call for a second public hearing on
Tuesday, February 17, 2004, at 7:00 p.m., regarding the Small Cities Community
Development Block Grants for the FlexSol Packaging Corporation and the Carolina
CAT Company.
VOTING: Ayes — 5; Nays — 0.
Chairman Johnson declared the meeting to be in a public hearing.
Case No. 0401-1; Don Church, Applicant for the Samuel & Ivory Church
Property, Requests a Rezoning from Rural Agricultural to M-1, Light
Manufacturing District (Location: Fairmont Road near Tomlin Road, Statesville,
NC): Planning Supervisor Smith said Don Church was requesting the rezoning of a
1.15 acre tract in a 25.98 parcel for the purpose of operating an automobile and truck
(new and used) dealership. Smith said the vacant property (PIN#4759-52-0741) was
surrounded by residential, industrial, and other vacant properties. He said the property
had been rural agricultural since 1990 when county -wide zoning occurred, but it was
located in an industrial node (Iredell County Land Use Plan). Mr. Smith said the
property was adjacent to the Lowe's Home Center, a major distribution facility. He said
the staff recommended approval, and that on January 7, 2004, the planning board
unanimously approved the rezoning.
Chairman Johnson adjourned the public hearing.
MOTIO by Commissioner Williams to rezone the property involved in Case
No. 0401-1 (Don Church, Applicant for Samuel & Ivory Church) from Rural
Agricultural to M-1, Light Manufacturing.
VOTING: Ayes — 5; Nays — 0.
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OTION by Chairman Johnson to approve the following five (5) consent
agenda items.
VOTING: Ayes — 5; Nays — 0.
1. Request from the Emergency Medical Services Director for the Approval of
a Contract with Western Carolina University for Paramedic Field Clinical
Experience: At the briefing session, EMS Director Lee Darnell requested approval of
an agreement with Western Carolina University that would allow paramedic students to
obtain clinical experience (ride ambulances and observe EMS staff providing
assistance). Darnell added that there was a paramedic shortage in the state, and the
association with the university might assist the county in future recruitment.
2. Request from the Library Director for Approval to Apply for E -Rate
Discounts: During the briefing session, Library Director Steve Messick requested
permission to apply for discounted telecommunications services under the Federal
Communication Commission's E -Rate Program. He said that under the program, the
library was eligible for 60% discounts for Internet access and regular telephone service.
Messick said that for FY 04-05, he desired to apply for discounts in the following four
areas: Internet & telephone service in Statesville (main library), plus a high-speed data
connection between Statesville and Harmony, along with telephone services at the
Harmony branch. He said the discounts would be applied to the annual costs of
$28,562, and this would leave an actual cost of $11,425 once reimbursements were
made.
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3. Request from the Sheriff's Department for Approval of Budget
Amendment #23: Chief Deputy Rick Dowdle requested approval of the following
three items in conjunction with the budget amendment.
a. Usage of Seized Funds in the Amount of $27,000 for the Installation
of an Office Panel System for Station G (Main Office): The new
system will replace "bull pens." Modifications need to occur in the area
due to the amount of evidence the staff has to process.
b. Usage of Seized Funds in the Amount of $20,500 for a new Camera
System at the Iredell County Government Center -South
(Courtroom): This system will provide for the monitoring of inmates
both in the courtroom as well as the corridors.
c. Usage of Commissary Funds in the Amount of $40,000 for Video
Equipment at the Hwy. 21 station (Visitation Room) along with Same
Type Equipment at the Jail Arraignment Area: This equipment will
allow for the taping of arraignment hearings held at the jail as well as the
visitation area. Grant funds will also be used to accomplish these
projects.
4. Request for Approval of the January 20, 2004 Minutes
5. Request for the Approval of a Lease Between the County and the Iredell-
Statesville School System Pertaining to a Temporary Parking Lot at the Harmony
EMS Base due to School Construction: County Manager Mashburn said that due to
construction occurring at Harmony Elementary School, the school system had requested
permission to use property owned by the county, (Harmony EMS base) as a temporary
parking lot. Mashburn said almost an acre could be utilized, and the schools had agreed
to remove the top -soil and replace it with gravel. He said that after the construction was
completed, the schools would take the responsibility to return the property to its original
condition (remove gravel and re -seed). Mashburn said the county already had a lease
for the Harmony school improvements, and a clause could be inserted stating within 30
days of substantial completion, the site would be returned to its original state. He also
said the sewer system at the EMS base would be staked -off so no damage could occur.
END OF CONSENT AGENDA
ANNOUNCEMENT OF VACANCIES OCCURRING ON BOARDS & COMMISSIONS
• Nursing Home Advisory Committee (2 announcements)
APPOINTMENTS TO BOARDS & COMMISSIONS
Adult Care Home Community Advisory Committee (3 appointments): No
nominations were submitted, and Commissioner Madison made a motion to postpone
these three appointments until the February 17, 2004 meeting.
VOTING: Ayes — 5; Nays — 0.
COUNTY MANAGER'S REPORT: Due to construction continuing at the
government center south facility, County Manager Mashburn said the Mooresville town
officials had agreed to allow court proceedings at the municipal building. He said the
Town of Mooresville would receive court facility fees during the transitional period.
CLOSED SESSION: MOTION by Chairman Johnson at 8:10 p.m., to enter
into Closed Session pursuant to G.S. 143-318.1 L(a) (6) — Personnel.
VOTING: Ayes — 5; Nays — 0.
(RETURN TO OPEN SESSION AT 8:31 P.M.)
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MERIT INCREASES FOR THE SHERIFF & REGISTER OF DEEDS:
MOTTO by Chairman Johnson to award a merit increase of 3.5% for Sheriff
Phil Redmond and a merit increase of 2% for Register of Deeds Brenda Bell.
VOTING: Ayes — 5; Nays — 0.
ADJOURNMENT: OTIO by Chairman Johnson to adjourn the meeting at
8:32 p.m. (NEXT MEETING: Winter Planning Session to be held on Friday,
February 13, 2004 (8:00 a.m.), and Saturday, February 14, 2004 (8:30 a.m.).
VOTING: Ayes — 5; Nays — 0.
Approved:
Clerk to the Board