PRESENT: ROBERT
L. BAILEY, PRESIDENT
NANCY
CARTMILL, COMMISSIONER
W.
SCOTT BIAS, COMMISSIONER
SHARON
ROSS, ASSISTANT
FOR
BILLABLES AND PAYABLES
Robert L. Bailey, President,
called the Board of Equalization and Review to order at
Kay Day, Assessor’s Chief Deputy, stated the Assessor’s Real, Personal and Business Property books were available for the board to review, if needed.
REAL, PERSONAL AND BUSINESS
PROPERTY
W. Scott Bias, Commissioner, moved to approve the corrections of appraisal or assessments on real, personal and business property, as provided by the Assessor. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.
20 ACRES KUHN CREEK,
DISTRICT-GRANT, MAP-10,
PARCEL-0012 0002, CLASS-3
2004 APPRAISED VALUE-$9,400
2005 APPRAISED VALUE-$13,200
VALUE IN MR. HARRIS’S
OPINION-$11,000
Mr. Harris stated he understood the sales comparison method used by the Assessor’s Office, however, the property in question was vacant and on a dirt road. Mr. Harris informed the Board of the cost of his neighbor’s property in 2001. Mr. Harris also thanked Brent Williams, from the Assessor’s Office, for being so helpful.
President Bailey asked Mr. Harris if you could build on the property and Mr. Harris replied he could.
Robert L. Bailey, President, informed Mr. Harris that he would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved
to approve lowering the appraised value of the property on Kuhn Creek,
PAGE TWO
Robert L. Bailey, President,
recessed the meeting at
PRESENT: ROBERT L. BAILEY, PRESIDENT
NANCY CARTMILL, COMMISSIONER
W. SCOTT BIAS, COMMISSIONER
SHARON ROSS, ASSISTANT
FOR BILLABLES AND PAYABLES
Robert L. Bailey, President, reconvened the meeting of the
Board of Equalization and Review at
APPROVE: CORRECTIONS
OF APPRAISAL OR ASSESSMENTS ON REAL,
PERSONAL, AND PROPERTY
Nancy Cartmill, Commissioner, moved to approve the corrections of appraisal or assessments on real, personal and business property, as provided by the Assessor. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
DISTRICT-GIDEON,
MAP-46, PARCEL-21, CLASS-4
2004 APPRAISED VALUE-$12,300
2005 APPRAISED VALUE-$24,400
VALUE IN Ms. MORGAN’S OPINION
Ms. Morgan stated that she had upgraded her property in hopes of selling, however, due to the location she had been unable to sell her property. Ms. Morgan further stated the house next to hers had sold for $14,000.00.
Brian Daniels, Cabell County Assessor’s Office, stated the higher appraisal was due to the improvements Ms. Morgan had made to her property. Mr. Daniels further stated the properties in the area were very mixed as to their selling price.
PAGE THREE
Robert L. Bailey, President, informed Ms. Morgan she would receive the Board’s decision by mail.
Nancy Cartmill, Commissioner, moved to approve leaving the 2005 appraised value of $24,400, for the property at 1035 Minton Street Gideon District, Map 46, Parcel 21, Class 4. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
Robert L. Bailey, President, recessed the meeting at 10:20 a.m., until Tuesday, February 8, 2004 at 10:00 a.m.
TUESDAY, FEBRUARY 8, 2005
PRESENT: ROBERT L. BAILEY, PRESIDENT
NANCY CARTMILL, COMMISSIONER
W. SCOTT BIAS, COMMISSIONER
SHARON ROSS, ASSISTANT COUNTY
MANAGER
FOR BILLABLES AND PAYABLES
Robert L. Bailey, President, reconvened the meeting of the Board of Equalization and Review at 10:00 a.m.
APPROVE: CORRECTIONS OF APPRAISAL OR
ASSESSMENTS ON REAL,
PERSONAL AND BUSINESS PROPERTY
Nancy Cartmill, Commissioner, moved to approve the corrections of appraisal or assessments on real, personal and business property, as provided by the Assessor. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
10:00 A.M. WILLIAM F. AND BETTY TOPPING,
APPEARING
10 SUNNY DRIVE, ONA WV
DISTRICT-GRANT, MAP-12, PARCEL-57
0004, CLASS 2HE
2004 APPRAISED VALUE-$140,000
{LOWERED 2004 BOARD OF
EQUALIZATION}
2005 APPRAISED VALUE-$180,400
VALUE IN THE TOPPING’S OPINION
Brent Williams, Assessor’s Office, stated there was not an increase in the Topping’s 2005 appraisal, as it went back to the 2004 original appraisal that had been lowered by the Board.
Ms. Topping stated that no improvements had been made to their property except general maintenance and she did not believe her taxes should be raised. Mrs. Topping also showed the Board pictures of existing property around her house.
PAGE FOUR
Robert L. Bailey, President, informed Mr. & Mrs. Topping that they would be notified by mail of the Board’s decision.
Nancy Cartmill, Commissioner, moved to approve lowering the appraised value of the property at 10 Sunny Drive, Grant District, May 12, Parcel 57 0004, Class 2HE from $180,400 to $150,000. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
Robert L. Bailey, President,
recessed the meeting at 10:12 a.m., until Thursday, February 10, 2005, at 12:00
p.m.
BOARD OF EQUALIZATION AND
REVIEW
THURSDAY FEBRUARY 10, 2005
PRESENT: ROBERT L. BAILEY, PRESIDENT
NANCY CARTMILL, COMMISSIONER
W. SCOTT BIAS, COMMISSIONER
SHARON ROSS, ASSISTANT COUNTY
MANAGER
FOR
BILLABLES AND PAYABLES
Robert L. Bailey, President, reconvened the meeting of the Board of Equalization and Review at 11:51 a.m.
APPROVE: CORRECTIONS OF APPRAISAL OR
ASSESSMENTS ON REAL,
PERSONAL AND BUSINESS PROPERTY
Nancy Cartmill, Commissioner, moved to approve corrections of appraisals or assessments on real, personal and business property, as provided by the Assessor. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
12:00 Noon A. V. TOMKIES, APPEARING
1225 10TH AVENUE,
HUNTINGTON
DISTRICT-GIDEON, MAP-45,
PARCEL-202, CLASS 4
2004 APPRAISED VALUE-$76,400
2005 APPRAISED VALUE-$84,700
VALUE IN MS. TOMKIES’
OPINION-$76,400
1223 10TH AVENUE,
HUNTINGTON
DISTRICT-GIDEON, MAP-45,
PARCEL-201, CLASS 2HE
2004 APPRAISED VALUE-$70,700
2005 APPRAISED VALUE-$78,400
VALUE IN MS. TOMKIES’
OPINION-$70,700
THURSDAY, FEBRUARY 10, 2005
PAGE FIVE
1220 10TH AVENUE,
HUNTINGTON
DISTRICT-GIDEON, MAP-45,
PARCEL-85, CLASS 4
2004 APPRAISED VALUE-$39,700
2005 APPRAISED VALUE-$43,800
VALUE IN MS. TOMKIES’
OPINION-$35,000
8TH STREET ROAD-.25 AC
ADJ KENNEDY HTS
DISTRICT-GUYANDOTTE, MAP-10,
PARCEL 19 0009, CLASS-3
2004 APPRAISED VALUE-$2,300
2005 APPRAISED VALUE-$2,300
VALUE IN MS. TOMKIES’
OPINION-$100
3206 8TH AVENUE,
HUNTINGTON
DISTRICT-GIDEON, MAP-22, PARCEL
135, CLASS-4
2004 APPRAISED VALUE-$700
2005 APPRAISED VALUE-$700
VALUE IN MS. TOMKIES’
OPINION-$100
3207 8TH AVENUE,
HUNTINGTON
DISTRICT-GIDEON, MAP-22, PARCEL
142, CLASS-4
2004 APPRAISED VALUE-$2,800
2005 APPRAISED VALUE-$2,800
VALUE IN MS. TOMKIES’
OPINION-$100
3210 8TH AVENUE,
HUNTINGTON
DISTRICT-GIDEON, MAP-22, PARCEL
137, CLASS-4
2004 APPRAISED VALUE-$600
2005 APPRAISED VALUE-$600
VALUE IN MS. TOMKIES’
OPINION-$100
8TH AVENUE & 22ND
STREET, HUNTINGTON
DISTRICT-GIDEON, MAP-22,
PARCEL-136, CLASS 4
2004 APPRAISED VALUE-$600
2005 APPRAISED VALUE-$600
VALUE IN MS. TOMKIES’
OPINION-$100
Mrs. Tomkies stated she believed the appraised value was too high for her properties, located at 1225 10th Avenue, 1223 10th Avenue and 1220 10th Avenue. Mrs. Tomkies showed the Board pictures of several different properties in the area which she believed lower the value of her properties.
Mrs. Tomkies stated that the property located on 8th Street Road, adjacent to Kennedy Heights, was land-locked.
PAGE SIX
Mrs. Tomkies requested a reduction on the remaining properties because she believed they were not worth the appraised value.
Brian Daniels, Assessor’s Office, stated the sale of property was up in the area of the 10th Avenue properties, with property selling for as low as $83,000 and as high as a $100,000.
Jon Wheeler, Assessor’s Office, stated if Mrs. Tomkies would provide information on the 8th Street Road property being land-locked, the Assessor could adjust the appraised value of that property.
Jack Barker, Assessor’s Office, stated he would recommend reducing the appraised value of the properties located at 3206 8th Avenue and 3207 8th Avenue, to $600 each.
Robert L. Bailey, President, informed Ms. Tomkies she would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to leave the 2005 appraised value for the property located at 1225 10th Avenue, Gideon District, Map 45, Parcel 202, Class 4 at $84,700; the 2005 appraised value for the property at 1223 10th Avenue, Gideon District, Map 45, Parcel 201, Class 2HE at $78,400; the 2005 appraised value for the property at 1220 10th Avenue, Gideon District, Map 45, Parcel 85, Class 4 at $43,800; the 2005 appraised value for the property located at 8th Street Road, Guyandotte District, Map 10, Parcel 19 0009, Class 3 at $2,300; 2005 appraised value for the property at 3210 8th Avenue, Gideon District, Map 22, Parcel 137, Class 4 at $600; 2005 appraised value for the property 8th Avenue and 22nd Street, Gideon District, Map 22, Parcel 136, Class 4 at $600. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.
Robert L. Bailey, President, recessed the meeting at 12:20 p.m., until the next meeting on Monday, February 14, 2005 at 10:00 a.m.
MONDAY, FEBRUARY 14, 2005
PRESENT: ROBERT L. BAILEY, PRESIDENT
NANCY CARTMILL, COMMISSIONER
W. SCOTT BIAS, COMMISSIONER
SHARON ROSS, ASSISTANT COUNTY
MANAGER
FOR BILLABLES AND PAYABLES
Robert L. Bailey, President, reconvened the Board of Equalization and Review at 10:00 a.m.
MONDAY, FEBRUARY 14, 2005
PAGE SEVEN
APPROVE:
Nancy Cartmill, Commissioner, moved
to approve the corrections of appraisal or assessments on real, personal and
business property as provided by the Assessor.
W. Scott Bias, Commissioner, seconded the motion and the vote was
unanimous.
10:00 A.M. B. G. BOSTER, APPEARING
OIL/GAS-ROYALTIES
ACCOUNT #06-08-9999-7980-000
Mr. B. G. Boster stated he received notice of an increase in taxes on two properties that he owned, of which Brady Resources had the royalties. Mr. Boster further stated that Brady Resources had informed the Tax Department they had paid Mr. Boster $556.00, however, his 1099 showed $68.56 on one piece of property and $68.60 on the other.
Sharon Ross, Assistant Manager for Billables and Payables, tried to get Mr. Hebbs, Tax and Revenue Manager, on a conference call but Mr. Hebb was unavailable.
Mrs. Ross stated that when she spoke with Mr. Hebb last week, he informed her he had been in contact with Brady Resources regarding the discrepancies with Mr. Boster’s oil and gas accounts and they were checking into the matter.
W. Scott Bias, Commissioner, moved to take this under advisement until Mrs. Ross could speak further with Mr. Hebb on this matter. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.
Robert L. Bailey, President, recessed the meeting at 10:15 a.m., until the next meeting on Thursday, February 17, 2005, at 10:00 a.m.
BOARD OF EQUALIZATION AND REVIEW
THURSDAY, FEBRUARY 17, 2005
PRESENT: ROBERT
L. BAILEY, PRESIDENT
NANCY
CARTMILL, COMMISSIONER
W.
SCOTT BIAS, COMMISSIONER
SHARON
ROSS, ASSISTANT COUNTY MANAGER
FOR
BILLABLES AND PAYABLES
Robert L. Bailey, President, reconvened the Board of Equalization and Review at 10:00 a.m.
THURSDAY, FEBRUARY 17, 2005
PAGE EIGHT
APPROVE:
Nancy Cartmill, Commissioner, moved to approve the corrections of appraisal or assessment on real, personal and business property as provided by the Assessor. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
10:00 A.M. RICHARD
HARSHBARGER
1
AC KILGORE CREEK ROAD, MILTON
DISTRICT-GRANT,
MAP-9, PARCEL-38, CLASS-3
2004
APPRAISED VALUE-$5,300
2005
APPRAISED VALUE-$6,000
40
AC KILGORE CREEK-BENEDICT ROAD, CULLODEN
DISTRICT-GRANT,
MAP-16, PARCEL-03, CLASS-3
2004
APPRAISED VALUE-$18,100
2005
APPRAISED VALUE-$33,500
76
AC LEES CREEK-BENEDICT ROAD, CULLODEN
DISTRICT-GRANT,
MAP-10, PARCEL-08, CLASS-3
2004
APPRAISED VALUE-$27,900
2005
APPRAISED VALUE-$50,200
Mr. Harshbarger stated the one-acre of land on Kilgore Creek was in the middle of his farm and was not a separate piece of property.
W. Scott Bias, Commissioner, asked Mr. Harshbarger if there were separate deeds for this parcel and his farm. Mr. Harshbarger replied there were two deeds.
Commissioner Bias informed Mr. Harshbarger that he should incorporate the land into one deed and stated he would probably need an attorney to take care of this matter.
Mr. Harshbarger stated the property with 40 acres on Kilgore Creek and the 76 acres on Lee’s Creek were vacant land.
Brent Williams, Assessor’s Office, stated that the
assessments refer to State Tax Codes and the property was appraised by the
current market sales.
Mr. Harshbarger stated that all three parcels of land adjoined one another.
Sharon Ross, Assistant County Manager for Billables and Payables, informed the Board that she would speak with the mapper in the Assessor’s Office to see if the three parcels could be put on one deed and one tax ticket.
THURSDAY, FEBRUARY 17, 2005
PAGE NINE
Robert L. Bailey, President, informed Mr. Harshbarger he would be notified by mail of the Board’s decision.
Nancy Cartmill, Commissioner, moved to leave the 2004 appraised value of $5,300 for the 1 acre on Kilgore Creek Road, Milton, Grant District, Map 9, Parcel 38 and Class 3; 2004 appraised value of $18,100 for the 40 acres on Kilgore Creek Road, Benedict Road, Culloden, Grant District, Map 16, Parcel 03, Class 3; the 2004 appraised value of $27,900 for the 76 acres Lees Creek, Benedict Road, Culloden, Grant District, Map 10, Parcel 08, Class 3. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
Sharon Ross, Assistant County Manager for Billables and Payables, stated the Board had received a recommendation from the State Tax Department, regarding B. G. Boster’s oil and gas royalties. Mrs. Ross further stated Mr. Boster had appeared at the February 14, 2005 meeting due to a discrepancy with his gas and oil accounts.
W. Scott Bias, Commission, moved to leave the assessed value as it is for now, and order the Assessor to lower the assessed value to $160.00 (based on the $68.56 royalties received) in two months (April 2005), if Brady Resources have done nothing. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.
10:30 A.M. GERALD
MCDONALD/APPEARING FOR
OUR
JOBS, OUR CHILDREN, OUR FUTURE, INC.
OHIO
RIVER ROAD (RT. 52) AT FRAZIERS LANE, LESAGE
DISTRICT-UNION,
MAP-3, PARCEL-29
2004
APPRAISED VALUE-$65,900
2005
APPRAISED VALUE-$372,150
JOHN
PERRY, APPRAISER LOWERED APPRAISED VALUE
2/16/05
TO $320,300
Gerald McDonald stated that nothing had been done to this property, owned by HADCO, and there were 19 acres that could not be developed because of an archeologist find.
Robert L. Bailey, President, asked why the appraised value was raised from $65,900.00 to $372,150.00.
Brent Williams, Assessor’s Office, stated that land was appraised by its current usage and prior to the 2005 appraised value, the property was in use as a farm. Mr. Williams explained that with the sale of the property and the potential use as an industrial park it classified the land commercial property which has higher value.
Mr. McDonald stated that at the present time the property would not be developed and was being used for farming.
THURSDAY, FEBRUARY 17, 2005
PAGE TEN
Mr. Williams informed Mr. McDonald there was a program called Farm Exemption and if the land was being used for agriculture, this exemption would reduce the value of property for tax purposes. Mr. Williams went on to say that it was too late to apply for the 2005 tax year.
Robert L. Bailey, President, informed Mr. McDonald he would be notified by mail of the Board’s decision.
Nancy Cartmill, Commissioner, moved to leave the property located on the Ohio River Road at Fraziers Lane, Lesage, Union District, Map 3 and Parcel 29 at the 2004 appraised value of $65,900. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
There being no further business before the Board of Equalization and Review, the meeting was adjourned Sine Die, at 10:45 a.m.
_________________________________________
PRESIDENT,
COUNTY COMMISSION
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