04201961468
1024. Vallie K/ Harrington
1025. Claster Williams
1026. M D Lanier, Postmaster
1027. Lena Mae Weaver Overby
1028. D P Ray, Jr. Tax collector
1029. R L Pate, Coroner
Work in Clerk Recorders Court
office
0]e aning at welfare Dept. .
Postage for Sheriffs office
General Assistance
Jury tickets
Refund for inquest of Steve Brooks
MINUTES OF BOARD OF EQUALIZATION & REVIEW FOR YEAR 1961.
32.00
6.06
20.00
35.0Q
80.00
15.00
The County Board f Commissioners convened and s t as a County Board of Equaliza-
tion and Review for their first meeting of 1961 on Monday, March 20, 1961, at 10 :00
A. M. in the courthouse at Lillington, N.C. All Commissioners and County Attorney
were present. The meeting was called to order by Chairman, L. A. Tart,- Before
entering upon their duties all members of the Board subscribed to the following oath
and filed with the clerk of the Board of County Commissiaers.
"I do solemnly swear that I will faithfully discharge my duties
as a member of the Board of Equalization and Review of Harnett County, North Carolina
and that I will not allow my actions as a member of said Board to be influenced by a
personal political friendship or obligation.
Thb the 20th day of March, 1961.
March 20, 1961
The following townships were given an opportunity to come in before the Egdalizati.n
Board and be heard: Only taxpayers who had their real estate values effected or dis-
turbed as much as $100. during the year 1960 were entitled to appear before the Equal
ization Board: Averasboro, Duke, Grove, Neil's Creek, Hector's Creek and Buckhorn.
Clarence Barefoot, Averasboro Twp. appeared before the Board in regard to value
placed on his residence. On recommendation of the Tax Supervisor and County wide
appraisers the value on said residence was reduced from $4,500.00 to $ . 000.00?
The Equalization- Board recessed after ample time was given for taxpayers whose values
had been disturbed to appear before the Board.
APRIL 20, 1961
The County Board of Commissions convened as aBoard of Equalization and Review
for their aecond meeting for 1961, All Commissioners except Commissioner Byrd were
present. The following townships were given the priviledge of appearing before the
Equalization Board: Stewart's Creek, Anderson Creek, Lillington, Upper Little River,
Barbecue, Johnsonville and Black River,
Mr. J. R. Byrd, Dunn, N C, # 4 and Mr. A. R. Dorman, Dunn, N. C. # 4 appeared
before the Board in regard to cleared land located in Johnsonville township having
been seeded in pines four or five years ago. These taxpayers felt that since said la'd
had been changed from cultivated land to land planted in trees that the olassificatio
should be changed . on the tax books to wooded land. The Tax Supervisor stated to the
Bard that it was his understanding, according to the law, that this change was not
permissible and that he would make a thorough check on this matter with the State Boa d
of Assessment and report back to the Board at a later date, This investigation was m de
by the Tax Supervisor and the State Board of Assessment's ruling was that the Tax
Supervisor was correct., in that the classification of such property could not be charged.
A. L. 'Turner and Garland Avery from Grove Twp. appeared before the Board in regard
to values placed on improvements on their property. No change was allowed in said
values.
Roberta McLean, Col. Upper Little River Twp. came before the Board concerning
improvements on her property. _Sone of these improvements had been made as-far back
as six years ago. They were after listed by the Tax Supervisor's Department and brouht
up to date. The Board of Equalization and Review did not see fit to grant any relief
to said taxpayer.
Mr. B. B. Hudson of Duke Twp, appeared before the Board in behalf of Erwin Mills,
Inca on property leased by Carl Lucas. Mr. Hudson stated to the Board that Erwin
Mills, Inc, did not make the improvements and that he felt that since they were not
receiving any additional rent from said propprty that no increase in the valuation of
the property should be charged to Erwin Mills, Inc. The Tax Supervisor made it clear
to theBoard that the improvements had been made on said property and that the law
required that the assessment must be made to the owner of the props rty. Vhe Board
did not see fit to give Erwin Mills, Inc. any relief on the added assessment.
The Board of Equalization and Review adjourned for its final meeting for the
year 1961,.
Berles C. Johnson
Clerk