2003 - 12-15-03 Regular Meeting - Laserfiche WebLink

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0 cco 19 FacF 686 Aye: Adams, Hincks, Lenunond, Paschal, Reives, and Stevens Nay: Matthews The Chairman ruled the motion had been adopted by a six to one vote. The Board next considered the appeal of Harvest Hills Pentecostal Worship Center from the decision of the former Acting Tax Administrator to deny it as an exemption from taxation under General Statute 105-278.3 entitled "Real and Personal Property used for Religious Purposes." After hearing from Tax Administrator Kep Kepley, the Board found the facts to be as follows: (1) Harvest Hills Pentecostal Worship Center acquired a 1.59 acre tract of land and building on December 16, 1999, (2) the property had been exempted from taxation on application by the former owner and the personnel in the Tax Department continued to carry the property in that classification, (3) during the annual review of a portion of the parcels exempted or excluded from taxation required by General Statute 105-282.1, it was determined that Harvest Hills Pentecostal Worship Center had never filed for exemption. Accordingly, the Acting Tax Administrator proceeded to discover the property, (4) Harvest Hills Pentecostal Worship Center filed an application for exemption and the Acting Tax Administrator denied the application since it was filed untimely, and (5) on appeal before this Board the owner has demonstrated that the property meets the conditions for exemption in that the premises were wholly owned by the congregation of a religious body and were wholly and exclusively used by the owner for religious purposes. Based on the foregoing findings, Commissioner Reives moved that the Board in its discretion, pursuant to General Statute 105-282.1(c), approve the exemption for the years 2000, 2001, 2002, and 2003. Upon a vote, the results were as follows: Aye: Adams, Hincks, Lemmond, Matthews, Paschal, Reives, and Stevens Nay: None The Chairman ruled the motion had been adopted unanimously. The Board considered matters pertaining to the Health Department. Health Director Mike Hanes asked that the Board approve a revised fee schedule for jail health settings to assist in recovering some ofthe costs toward specific expenditures. Mr. Hanes proposed the following fee schedule, which he said would be reviewed on an annual basis: Service Curreut Fee Medical Visit S10 Dental Visit $0 Prescription Co-Pay $0 Transport by Ambulance $0 (if found to be non-emergency) Over-the-Counter Drugs $0 Proposed Fee $10 $10 S5 $75 5.025 6