cabarrus county board of commissioners regular meeting november ...

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October 17, 2011 (Regular Meeting)PageTHE APPEALS PROCESSRevaluation NoticesNotices will be mailed to all completed parcels with the reason for changelisted as “County Wide Revaluation”. Parcels flagged with a notice code of95, 96, 97, or 99 will not receive a revaluation notice until our appraisalwork is completed. As we complete the work on these parcels they should beflagged with a 25 (County Wide Revaluation) notice code unless the buildingis partially complete. In this case use the 18-notice code (BuildingPartially Complete) to prevent the taxpayer from thinking the value is acompleted value. Any current year straight transfers that come through afterthe notices are mailed should be flagged with a 25-notice code so the ownerof record as of January 1 of the revaluation year will receive a notice.Once we start working on next year’s new construction and splits we will usethe appropriate new notice code from our list of codes.Cabarrus County Assessor Informal ReviewTaxpayers wishing to request an informal review of their value must completethe Informal Review Form in its entirety and return it to us within 30 daysof the date of the notice. Any form post marked by the 30 th day will beaccepted as timely filed. If a postmark cannot be read or is not present theform will be considered received on the date it arrived in our office. Faxedcopies of the appeal form are not acceptable. Once a timely filed InformalReview Form is received one of our appraisers will review the value and sendthe taxpayer a new notice with notice code 33 (Revised Notice) or 34(Reviewed no Change) or 35 (Field Reviewed, No Change in Value). Taxpayersthat receive these notices and still do not agree with the assessed value mayfile an appeal to the Board of Equalization and Review. Likewise, anytaxpayer that failed to file their request for an informal review within the30 days may file an appeal to the Board of E & R as long as they do so priorto the Board’s Adjournment.Cabarrus County Board of Equalization and ReviewThese appeals may be filed anytime prior to the adjournment of the Board forthe purposes of accepting appeals. This date will be advertised in the localpaper and is usually in late April. Anyone that receives a notice of valueafter the Board adjourns will have 30 days from the date of the notice tofile an appeal to the Board. All requests to appeal to the Board must be madein writing either by letter or on the Request to Appeal Form that will beattached to the Notice of Decision from the informal review process. AllBoard requests are to be sent to Secretary to the Board for processing.Anyone that request to appeal to the Board will receive an Application forHearing from the Board and must fill it out and return it within 30 days.Once the Application for Hearing is returned one of our appraisers will reinspectthe property and review all available information. If our appraiserand the taxpayer reach an agreement the case may be settled by completing andsigning an Assessment Agreement which will be presented to the Board forfinal approval. If an assessment agreement is not reached the taxpayer willbe notified of the date and time of the hearing. At the hearing the taxpayerwill be able to present their evidence and testimony to the Board and acounty appraiser will present the county’s evidence and make a recommendationto the Board. Within 30 days after the Board meeting the taxpayer willreceive a Notice of Decision from the Board indicating the Board’sdetermination. The taxpayer has 30 days from the date of the Notice ofDecision to file an appeal of the Board’s decision to the N.C. Property TaxCommission.North Carolina Property Tax Commission (PTC)These appeals must be filed within 30 days of the date of the Notice ofDecision from the Cabarrus County Board of Equalization and Review. Theseappeals are typically heard in Raleigh. The PTC is made up of 5 membersappointed by the Governor and the Legislature. An individual taxpayer maypresent evidence to the PTC without the assistance of an attorney but nonindividualowners must have an attorney represent them. These appeals maytake months or years to schedule and hear. Prior to the hearing,representatives of the Department of Revenue will meet with the County andthe taxpayer to review the merits of the case and resolve them when possible.The taxpayer or the County may appeal the decision of the PTC to the Court ofAppeals.North Carolina Court of AppealsThe Court of Appeals hears all appeals from the Property Tax Commission. Thetaxpayer or the County may appeal the decision of the Court of Appeals to theN.C. Supreme Court.A-1Page 192
October 17, 2011 (Regular Meeting)PageNorth Carolina Supreme CourtThe N.C. Supreme Court hears all appeals from the Court of Appeals.are no appeals of the decision of the Supreme Court.Chapter 12ThereAPPENDIXDEFINITIONSBUILDING IMPROVEMENT CODESCODEDESCRIPTION01 Single Family ResidentialDwellings designed for occupancy by one family. This code is used forall, individual unit Single Family detached structures located insideof municipal boundaries or platted subdivisions.01ESingle Family Residential - ExceptionalDwellings designed for occupancy by one family. This code is used forhigh value luxury Single Family structures.01RSingle Family Residential - RuralDwellings designed for occupancy by one family. This code is used forall, individual unit Single Family structures located outside ofmunicipal boundaries or platted subdivisions located on metes andbounds acreage tracts.02 Manufactured Home (Multi Sectional)Factory produced multi-sectional housing transported to a building siteowned by or under a long term lease by the owner of the home and set upon a permanent foundation with the axel and tongue removed. Homesbuilt after June 15, 1976 must meet the federal Manufactured HomeConstruction and Safety Standards.03 Manufactured Home (Single Wide)Factory produced single-sectional housing transported to a buildingsite owned by or under a long term lease by the owner of the home andset up on a permanent foundation with the axel and tongue removed.Homes built after June 15, 1976 must meet the federal Manufactured HomeConstruction and Safety Standards.04 CondominiumDwellings designed for occupancy by one family. This code is used forSingle Family properties where there is a divided interest in a multiunitbuilding. The owner has fee ownership of the unit and jointownership of the land and common areas. Individual land interest is tobe listed and valued as 1 unit with the unit value being derived at bythe land residual technique or through abstraction.05 Patio HomeDwellings designed for occupancy by one family. These are SingleFamily structures that are located on small lots and connected toneighboring properties by porches or patios. The land is typicallyowned by the owner of the unit. Individual lots are to be listed andvalued by the land residual technique or through abstraction.06 Condominium High RiseDwellings designed for occupancy by one family. These are SingleFamily properties where there is a divided interest in a multi-unitbuilding; the interest is both vertical and horizontal. The owner hasfee ownership of the unit and joint ownership of the land and commonareas. Individual land interest is to be listed and valued as 1 unitwith the unit value being derived at by the land residual technique orthrough abstraction. High rise buildings are to be listed with SpecialFootings and Structural Slabs.A-1Page 193
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STATE OF NORTH CAROLINACOUNTY OF ME
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2.8. “Operator” means either Ch
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3.6. Payment of Radio Service Fees.
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have access to the Radio System ide
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Phone:704-336-3012Fax:E-Mail: cwhit
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foregoing, a Force Majeure Event ma
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ATTESTED:BY:_______________________
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Exhibit AFCC LicensesSee attached A
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Exhibit CService Description and Se
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1.3. Strategic Planning.1.3.1. Desi
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Service Level for EmergencyService
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Exhibit DFEES FOR EQUIPMENT MAINTEN
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Charlotte CIT Support $126,033This
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7. N.C. Gen. Stat. §153A-445 (a)(l
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CITY OF KANNAPOLISATTEST:By:By:Name
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Kannapolis City Schools100 DENVER S
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Office of the County ManagerOctober
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YesCOUNTY MANAGER'S RECOMMENDATIONS
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BUDGET AMENDMENT:Date: 10/24/2011 A
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Summary of Releases and Refunds for
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CHAPMAN CALEB SCOTT 2010-555202 C G
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MANTO JENNIFER LAUREN 2011-569510 P
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SUPERIOR INDUSTRIAL MAINTENANC 2011
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ATTACHMENTSProject DescriptionG-1Pa
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Grant Number 2011-047-19GRANT AGREE
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ADULT CARE HOME COMMUNITY ADVISORY
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Adult Care Home Community Advisory
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ATTACHMENTSRosterApplications on Fi
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NURSING HOME COMMUNITY ADVISORY COM
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Dashboard Report for Cabarrus Count
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30 Director's salary as of July 1,
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100 Grand Total Circulation: Branch
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152 Public Service Hours Per Year15
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Table of Contents1. Introduction ..
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Review of Major Milestones for theC
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The themes generated from this exer
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Soft skills needed )nternal Assessm
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VisioningNext, participants were in
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3. Recreational4. Policy revisions
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Mission StatementThe CSLE separated
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1 MinuteSUBMITTED BY:Kay Honeycutt,
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some or all of that spending from o
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Office Use OnlyDATE RECEIVED:Applic
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