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MINUTES OF BOARD OF EQUALIZATION & REVIEW FOR 1948
In accordance with section 1105 (GS 105 327) of the Machinery Act, the Board of
Harnett County Commissioners sat for their initial sitting as a Board of Equalization
and Review on March 15, 1948. Berles C. Johnson, Tax Supervisor, acted as clerk to
the Board.
Very few complaints came before the Equalization Board, no changes in the values
were made except in cases of justified corrections, due to errors in descriptions
or calculations. The Board recessed as an Equalization Board until Monday, March
22, 1948.
The members of the Board of Harnett County Commissioners met on March 22, 1948 for
their second meeting as a Board of Equalization and Review. The complaints were
similiar in nature to the one heard at the first meeting, however, some of the large
owners in the western part of the County possession parcels of cut over land and some
parcels with timber appeared before the board stating that their values were too
bight During the morning meeting the Commissioners decided to go to the western
part of the County and personally view some of the parcels brought to the attention
of the Board. After the parcels had been viewed by the Commissioners, the Board
ordered that the values remain unchanged as placed on said parcels by the Township
Appraisers and the County wide Apprisers. The Board recessed to reconvene as a
Board of ! qualization and Review on Tuesday March 23, 1948.
The Board of Harnett County Commissiohers met as a Board of Equalization and
Review on Tuesday, March 23, 1948 for their third meeting. A few real property
owners appeared before the Board during the day. Some changes were made in values
in making justified correction. The Board recessed to reonvene on March 26, 1948.
On Friday March 26, 1948 and on Tuesday March 30, 1948 the Board of County
Commissioners sat as a Board of Equalization and Review for their fourth and fifth
meetings. A few complaints were hearidand some parcels in Averasboro Township were
ordered by the Board to be reviewed by the County wide appraisers, the Averasboro
Township appraisers, Mr. L. A. Tart, County Commissioner and member of Board of
Equalization and Review, and Berles C. Johnson, Tax Supervisor. Some minor changes
in value were made due to the location and size of parcel. The Board recessed to
reconvene on Friday, April 2, 1948 for its final sitting as a Board of Equalization
and Review for the year 1948.
On Friday, April 2, 1948, the Board of Harnett County Commissioners sat as a
Board of Equalization and Review for the final meeting for the year 1948. The
Board heard the few complaints that came before them. The total value of timber of the
A A McCormick, Heirs was ordered to be placed at two million feet, valued at $9.00
per thousand. The Board closed in order as a Board of Equalization and review for
the year 1948.
The Commissioners sitting as the Harnett County Board of Equalization:and Review
in final session, by unanimous vote, ordered that all the respective property values
of real estate for purposes of taxation-1 by the assessors of the 1948 equadrenial
assessment except as modified by the Board, be determined and fixed as reported by
the several assessors.
Berles C. Johnson Clerk