1980 - 10-06-80 Regular Meeting - Laserfiche WebLink

Home Browse Search

8, page 155, of the minutes of this Board; and WHEREAS, this Board desires to ratify and re- affirm such action to install a permanent listing system for real property, as authorized by G. S. 105-303(b); NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS, AS FOLLOWS: 1) That the Tax Supervisor shall be responsible for listing all real property on the abstracts and tax records each year in the name of the owner of record as of the day as of which property is to be listed under General Statute 105-285. 2) Persons whose duty it is to list real property under the provisions of General Statute 105-302 shall be relieved of that duty, but annually, during the listing period established by General Statute 105-307, such persons shall furnish the tax supervisor (or proper list taker) with the information concerning improvements on and separate rights in real property required by General Statute 105-309(c) (3) through (c) (5). 3) The penalties imposed by General Statute 105-308 and 105-312 shall not be imposed for failure to list real property for taxation, but they shall be imposed for failure to comply with the provisions of subdivision (b) (2), above, with respect to reporting the construction or acquisition of improvements on and separate rights in real property. In such a case, the penalty prescribed by General Statute 105-312 shall be computed on the basis of the tax imposed on the improvements and separate rights. 4) This action is effective when approved by the Department of Revenue. Commissioner Lila P. Nielsen seconded the motion and upon a vote it was unanimously adopted. Mr. S. 'F. Westbrook, Tax Supervisor, requested that he be authorized to employ a lands record clerk in his office. The matter was discussed following which Commissioner Clyde J. Rhyne moved that the Tax Super- visor be authorized to employ a lands record clerk for his staff and that the sum of $5, 880. 00 be appropriated from the unappropriated surplus in the General Fund to the Tax Supervisor's fund for such purpose. Commissioner Lila P. Nielsen seconded the motion and upon a vote, Commissioners Funderburke, Nielsen, Rhyne, Wicker and Harmon voted for it and no one voted against it. A petition asking addition to the State System of Wildwood Drive, Lakeview Circle, Deborah Lane, Palmetto Path and Longleaf Lane in the Colonial Wildwood Subdivision, was presented to the Board. Commissioner Clyde J. Rhyne moved that the following Resolution be adopted: WHEREAS, the attached petition has been filed with the Board of County Commissioners of the County of Lee, requesting that the above described road, the location of which has been indicated in red on the attached map, be added to the Secondary Road System; and WHEREAS, the Board of County Commissioners is of the opinion that the above described road should be added to the Secondary Road System, if the road meets minimum standards