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MINUTES OF THE MID -MONTH MEETING OF DECEMBER 15, 1975
MID -MONTH MEETING The mid - month - meeting of the Board of County Commissioners was
held on December 15, 1975. Chairman Etheridge called the meet-
ing to order at 7:30 P.M., with the following members present:
M. H. Brock, Jesse Alphin, W. J. Cotton, Jr., and Lloyd Stewart.
Also in attendance was Clerk H. D. Carson, Jr., and Edward
McCormick, County Attorney.
DON BUIE
Co. Coordinator
Chairman Etheridge recognized Don Buie, Harnett County Represent-
ative of Continuing Education from CCTI. He spoke to him
regarding the emergency budget for Adult Education in the county
as to utility costs. The Chairman informed Mr. Buie that it
appeared that there would be $1,000. available for the contin-
uance of the program and that the stated amount could be trans-
ferred to the School fund for administration.
Mrs: Reva L. Butler
NCAE Chapter Mrs. Reva L. Butler, President of the Harnett County Chapter of
NCAE presented a resolution to the Board and it is hereby made
a part of the minutes:
RESOLUTION FROM HARNETT COUNTY NCAE
WHEREAS, the 1975 Session of the Legislature failed to grant
the public school educators an increase in salary needed to
compensate for the rising cost of living, and
WHEREAS, several of the surrounding county and city admin-
istrative units do grant their educators a supplement of $300
or more as show on the attached page, and
WHEREAS, the educators of Harnett County desire the ap-
probation and tangible support of the Harnett County Board of
Education and the Harnett County Board of Commissioners, and
WHEREAS, the payment of a supplement by Harnett County
to its educators would enhance their professional image;
THEREFORE, BE IT RESOLVED That the Harnett County unit of
the North Carolina Association of Educators requests that the
Harnett County Board of Education and the Harnett County Board
of Commissioners make a supplement of at least $100 for all
education top priority for the 1976 -1977 school term.
Respectfully submitted,
Reva L. Butler, Pres. Harnett County
NCAE
Iris L. Cotton, Pres. Harnett County
ACT
Vara Lee Thornton, Resolutions
Committee
PEGGY SMITH spoke in favor of the resolution in that it'would mean that the
people of the county supported educational efforts.
ROBERT SMITH
spoke in favor of the resolution, saying that the supplement
was not a major issue but the adoption of such a system would
indicate tangible support of the teaching profession and an
appreciation for the work of educators.
DAVA GAGE, KATHRYN MOORE AND GENEVA MARTIN
all stood to speak in favor of the resolution and each voiced
appreciation for the move toward educational improvements in the
facilities of the county.
ALTON GRAY
Superintendent Alton Gray was in attendance and expressed app-
reciation to the Board for the courtesy extended to the Local
Chapter of NCAE and also for the positive steps being taken
toward education in the county. The Chairman thanked those in
attendance for the resolution and informed them that the request
would be placed along with other budget requests.
MINUTES READ The Chairman called for the reading of the minutes and they
were accepted as read.
THOMAS ALLEN Thomas Allen, Tax Supervisor, appeared before the Board re-
garding several matters.
1. Lindsay B. Tart, Route 3, Dunn, NC, Grove Township, refund
of real estate tax in the amount of $19.17, and in the amount of
$.75, reason being that he was charged for being in the Grove
Fire District, when in fact, his property was not located in
RELEASE -Mrs.
J.R. Turlington
the district. Commissioner Alphin moved to approve the refund,
Commissioner Cotton seconded and the issue passed.
2. Refund requested for Shirley T. and Edmond Massad, Box 374,
Benson, Averasboro School District, amount of $5.90 and $1.57
for the year of 1974.
Refund requested for Billy W. Mauldin, Route 11, Box 609, San-
ford, NC., refund by reason of error in recording property on
tax abstract, amount $16.75.
Commissioner Cotton moved to approve the two foregoing refunds,
Commissioner Alphin seconded and the issue passed.
3. Request for refund for H. E. & Ida Ruth Bowen, Route 1,
Box 34 F, Bunnlevel, NC., refund request that penalty for late
listing of property due to court litigation be lifted, amount
of $16.57. Commissioner Stewart moved to refund the penalty on
the real property, Commissioner Brock seconded and the issue
carried.
A request was then presented for release of penalty charged to
Mrs. J. R. Turlington, aged lady from Erwin Route, who found it
impossible to list her property and had relied upon the aid of
others in years past. A letter from a member of her family was
presented also indicating her state of health. Commissioner
Brock moved that Mrs. J. R. Turlington be relieved from the
penalty Charged against her tax receipt, Commissioner Alphin
seconded the motion and it carried.
PRESENT LAND USE
VALUE SCHEDULE Upon a presentation of Present Land Use Values by the Tax Sup-
ervisor, Thomas Allen, the following action took place:
PRESENT USE PLAN
"Notice is hereby given, pursuant to N.C.G.S. 105 -317 (c), that
the following order was entered by the Board of Commissioners of
Harnett County, at a regular meeting held on December 15, 1975:
The Board of Commissioners of Harnett County order that
the schedule, standards and rules dated December 15, 1975, re-
lating to use value of land to be used in assessing farm, hort-
icultural and forest land for 1976, be and the same is hereby
adopted and that a copy of this order be published as by law
required."
The schedule, standards and rules are pen to examination by
any property owner of the county, at the office of the Tax
Supervisor, for a period of ten (10) days from the date of this
publication.
This the 15th day of December, 1975.
Board of Commissioners of Harnett County
/s/ B. R. Etheridge, Chairman
Attest:
/s/ H. D. Carson, Jr.
Clerk to the Board
1976 FARM LAND PRESENT USE VALUE SCHEDULE
The 1973 General Assembly Enacted legislation giving selected classes
of real property, namely agricultural, horticultural and timberland prefer-
ential treatment for tax purposes provided the ownership and property meet
all requirement. In accordance witht he provisions G.S. 105 -277.6 (c) and
105 -317 (c) (1 $ 2) Harnett County is required to prepare a use value
schedule of values which must be adopted by the County Commissioners. This
schedule is to be reflective of Market Value as of January 1, 1976, based
on the value of the property as it is being used assuming that it is being
operated under a sound management program. This schedule was prepared
using proper appraisal principles and theories. Both the market and income
approach were used in compiling this schedule.
Numerous sales were analyzed to determine what each part of the
property contributed to the total sales, Tobacco allotment, timberland,
timber and buildings were analyzed and a value placed on each that re-
flected the current market value of each at the time of sale. This
appraisal was subtracted from the sale price and the number of cult-
ivated acres divided into the remainder to indicate the per acre price
of open land. See schedule #11 for a further explanation of this ap-
praisal and several sales that were analyzed.
Further analyzing local conditions indicates that the average pro-
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duction of corn would be approximately 65 bu. per acre and that $2.55
per bu. based on the 1975 average prices for the year and would yield
$165.75 per acre gross income. Net income is estimated to be $30.60.
A 6% capitalization rate which was provided in a state wide study
compiled by the North Carolina Department of Revenue in 1973.
Land Classification
Class #1 Land $470. Tobacco $1.50 per pound
Class #2 Land $420.
Class #3 Land $370.
Class #1 Woodland $250.
Class #2 Woodland $175.
Wasteland $ 50.
Building site and ponds are to be appraised using the 1972 schedule.
Sale #1
70.402 Acres
Sold in 1975 for $42,500.
1 Acre home site $ 1,500.
Improvements $ 5,700.
37 4/10 acres of woodland $ timber
@ $300. per acre $11,220.
Tobacco poundage 3,975 lbs. @ $1.50 per lb.
5,962.0-
$24,382.
$42,500. less$24,382. leaves $18,118. for the 32 acres open land or %566.
per acre. $30.60 divided by $566. indicates a capitalization rate of .054.
Sale #2
26 acres
Sold in 1975 for $26,000
1 Acre home site $ 700.
Improvements 4,250.
12 Acres of woodland 8, Timber @ $450. per acre 5,400.
Tobacco poundage 5,664 lbs @$1.50 per lb. 8,496.
$18,846.
$26,000 less $18,846. leaves $7,154. for the 13 acres open land or
$440. per acre. $30.60 divided by $550. indicates a capitalization
rate of .0556.
Sale #332.52 Acres
Sold in 1975 for $30,000
1 acre home site $ 1,000.
Improvements 6,900.
15.52 acres woodland $ Timber @ $400. per acre 6,280.
Tobacco poundage 6,311 lbs @ $1.50 per lb. 9,466.-
$23,646.
$30,000 less $23,646. leaves $6,354. for the 16 acres open land or
$397. per acre. $30.60 divided by $397. indicated a capitalization
rate of .0770.
Sale #4 32 Acres
Sold in 1975 for $20,500.
1 Acre home site $ 500.
Improvements 3,000.
14 acres woodland #, Timber @$250. per acre 3,500.
Tobaccolmundage 4,692 lbs. at $1.50 per lb. 7,038.
$14,038.
$20,500. less $14,038. leaves $6,462. for the 17 acres open land
or $380. per acre. $30.60 divided by $380. indicates a capitalization
rate of .0805.
Sale #5 38 acres
Sold in 1975 for $30,000.
1 acre home site $ 1,500.
Improvements 5,350.
15 acres woodland $ Timber @ 300. per acre 4,500.
Tobacco poundage 5,783 lbs at $1.50 per lb. 8,675.
$20,025.
$30,000 less $20,025. leaves $9,975. for the 22 acres open land or
$453. per acre. $30.60 divided by $453. indicates a capitalization
rate of .0675.
To get the average open land price for Farm Use Value
Sale #1 $566.
Sale #2 550.
Sale #3 397.
Sale #4 380.
Sale #5 453.
$2,346. divided by 5= $469.20 for average farm land.
(ACTION
F. C. HUBBARD
NCGS Chapter 929
CAPITALIZATION
$30.60 divided by $470. = .0651 Capitalization Rate.
Commissioner Brock moved to approve the Present Use Land Value
Schedule, Commissioner Cotton seconded the motion and the vote
was unanimous.
F. C. Hubbard appeared before the Board in regards to securing
funds to continue providing services for youthful offenders re:
N.C.G.S. Chapter 929. A letter was then presented addressed
to the Chairman from State Department of Human Resources, in-
forming the Board that the 1975 Session Laws had created a
Technical Advisory Committee on Delinquency Prevention and
Youth Services. The letter indicated that a letter of intent
to create a committee to study the needs of the youth in the
county was necessary to implement the program and to comply
with the law.
Commissioner Brock moved that a letter be sent to the Department
of Human Resources indicating that the Board intended to appoint
a committee to study the needs of the youth in the County.
Commissioner Cotton seconded and the issue passed.
HOME HEALTH AGENCY
SUPPORT Regarding the Home Health Agency Support, Mr. Henry Thompson,
Director of Health Department, appeared before the Board and
proposed that a Home Health Aide be employed to work out of the
Health Department instead of a Physical Therapist at the pre -
sent time. The nurse would be begun at a pay grade of 53,
which would mean some additional funds necessary to the for -
mer proposal, but would add much more in the way of services
to the Health Department and to the Department of Social Ser-
vices. Mrs. Helen Crews supported the Home Health Aide in
that it would cut Medicaid costs and allow persons to leave
the hospital earlier.
Mr. Thompson said the amount the Commissioners would be invol-
ved in would be approximately $2,577. for the remaining budget
period, and this would employ 1 PHN II, 1 Typist and 1 Home
Health Agent. He requested authority to begin the groundwork
of the project.
Commissioner Alphin moved to grant authority to Mr. Thompson
to begh the Program, Commissioner Cotton seconded and the
issue carried.
GF REPORT Chairman Etheridge informed the Board that the report of Gen -
eral Fund Expenditures was available.
PATERNITY & SUPPORT Mrs. Helen Crews, Director of Social Services reported that
the Paternity and Support Program was still unsettled and
needed attention in order to get it started before the first
of the year. The matter was tabled until the next meeting
of the Board.
ADJOURNED The meeting ajourned at 9:00 P.M.
2f 7(
Secretary
Chairman
ClerK to the Board