HomeMy WebLinkAboutNovember_14_2006_Briefing_MinutesIREDELL COUNTY BOARD OF COMMISSIONERS
BRIEFING MINUTES
NOVEMBER 14 2006
The Iredell County Board of Commissioners met in Briefing Session on
Tuesday, November 14, 2006, at 5:00 P.M., in the Iredell County Government Center
(South Wing Conference Room), 200 South Center Street, Statesville, NC.
Present were:
Chairman Sara Haire Tice
Vice Chairman Godfrey Williams
Steve Johnson
Marvin Norman
Ken Robertson
Staff present: County Manager Joel Mashburn, Interim Planning Director Steve
Warren, Erosion Control Administrator Mark Selquist, Planner William Allison, Inspections
Director Lynn Niblock, Tax Administrator Bill Doolittle, Health Director Donna Campbell,
Environmental Health Supervisor Kelly Sheeks, Recycling Coordinator Carla Parks, ECOM
Director David Martin, and Clerk to the Board Jean Moore.
CALL TO ORDER by Chairman Tice.
UPDATE REGARDING MANUFACTURED HOUSING STANDARDS &
THE COMMISSIONER OF INSURANCE'S INTERPRETATION ON FOOTING
REQUIREMENTS: Inspections Director Lynn Niblock said that on August 1, 2006, the
board approved a request for the Chairman to send a letter to the State Insurance
Commissioner requesting approval for the county to enforce footing requirements more
stringent than those listed in the NC Regulations for Manufactured Homes. (This action
occurred due to a Department of Insurance Deputy Director's ruling that the county's mobile
home regulations conflicted with Section 1.3.3 of the North Carolina Manufactured Housing
Code.) Niblock said the Commissioner of Insurance had upheld the deputy's ruling, and the
county would no longer require a more stringent footing. (Niblock said his department
would enforce SR 6.F of the zoning ordinance as follows: All multi -sectional manufactured
(mobile) homes shall have a continuous brick, stone, stucco, or decorative block nonload-
bearing skirting or underpinning. He said the county would no longer be able to enforce the
section that read: The foundation shall be constructed to the specifications of Volume VII of
the NC State Building Code for single-family residential construction.)
(No further action taken or required.)
REQUEST FOR THE CONSIDERATION OF A SMALL AREA PLAN
FOR THE STATESVILLE REGIONAL AIRPORT AREA: Commissioner Johnson
said a commercial development plan was needed for the airport area, and he requested that
the city and county planning directors collaboratively work together on the project. Mr.
Johnson said that after the plan's completion, it would be submitted for the board's review
and/or approval. (The board agreed, and the request was placed on the consent agenda.)
PRESENTATION ON THE 2007 TRUE VALUE AND PRESENT USE
VALUE SCHEDULES, STANDARDS, & RULES FOR THE 2007 REVALUATION
ALONG WITH A REQUEST TO CALL FOR A PUBLIC HEARING ON
DECEMBER 5, 2006, TO RECEIVE PUBLIC COMMENTS REGARDING THE
PROPOSED SCHEDULES, STANDARDS, AND RULES FOR REAL PROPERTY
REAPPRAISAL: Tax Administrator Bill Doolittle said state law required each county to
conduct a reappraisal every eight years or less. He said Iredell County had chosen a four-
year cycle, and the last reappraisal occurred in 2003. He provided additional remarks as
follows:
• State law requires all properties to reflect current market values to create equity
among all classes of property at the time of the reappraisal.
• Market value is defined as the most probable price a property should bring in a
competitive and open market, under all conditions requisite to a fair sale; the buyer and seller
each acting prudently and knowledgeably and assuming the price is not affected by undue
stimulus.
• Appraisers identify and list basic characteristics of every property such as a
building's dimensions, total square footage, type and quality of construction, type of heating and
cooling, amount of plumbing, age, condition, desirability, usefulness, etc. They then apply one or -
more valuation methods.
• Personal property is assessed annually at market value. Real property is assessed
every four to eight years, and this creates an imbalance that increases over time. Real estate
market values change over time, but not uniformly across the county.
• The Schedule of Values is adopted for each reappraisal. These do not change until
the next reappraisal. The tax office will value identical properties the same throughout 2007 to
2011 even if the current market value changes.
• There are three valuation methods, as follows, to arrive at value.
a. Market approach: Compare property to recent sales of similar
properties. Property owners buying and selling real property provide
the market data.
b. Cost approach: Estimate current cost of replacing the property less
depreciation. This is used when there are limited sales of similar
property.
C. Income approach: Consider how much income the property, will
produce if rented (commonly used for commercial properties).
• Employees in the tax department conducting the appraisals are certified real property
appraisers by the NC Dept. of Revenue. A contracted specialist will assist with
commercial/industrial properties.
• Notification of the new, real property values will be sent to property owners in
February of 2007. (These values will be used for the 2007 tax bills.)
Valid reasons to appeal are:
• Value exceeds market
• In -equitable assessment with comparable properties.
Invalid appeal reasons are:
• Taxes too high
• Inability to pay
• Services too low
• Amount of increase in value.
• There are three appeal levels and these are (1) Review by County Appraisal Staff,
(2) Iredell Countv Board of Equalization and Review, and (3) North Carolina Property Tax
Commission in Raleigh.
• Present Use Schedules, Standards and Rules have to be adopted. The schedule is used to
value eligible agricultural, forestry/horticultural properties. Property owners pay taxes on the
present use value as long as the property is eligible. If the property loses its present use eligibility,
then the property owner pays the taxes on the d ffcrcnce between the market value and the present
use value, plus interest for- up to four years.
• In order to qualify for a homestead exemption, a person must be 65, or older, and/or be
totally and permanently disabled. For 2007, the income requirement is $20,500.00, or less, for the
year of 2006. The amount of the exemption is $20,000.00, or up to 50% of the value of the
residence.
Copies of the 2007 True Value and Present -Use Schedule, Standards, and Rules
were then distributed and accepted by the board members. The board agreed to call for a
public hearing on December 5 regarding the documents.
Approval:
ADJOURNMENT: Chairman Tice adjourned the briefing session at 6:40 p.m.
2
Clerk to the Board