April 10, 2024  The Martin County Board of Commissioners met in a Regular meeting on Wednesday, April 10, 2024, 7:00 p.m. int the Commissioners Boardroom at the Martin County Governmental Center, 305  East Main Street, Williamston, North Carolina.  ASSEMBLY  Present in the Boardroom: Chairman Dempsey Bond Jr., Vice Chair Emily Biggs, Commissioner Joe. R. Ayers, Commissioner Ronnie Smith, and Commissioner David "Skip" Gurganus, Interim County Manager Benjamin R. Eisner, Clerk to the Board Julia Rease (WEBEX), and Finance  Officer Cindy Ange.  Absent: Commissioner. Joel R. Ayers  Others Present: Mayor Charlotte Griffin of Bear Grass and SheriffTim Manning of Allegiance, and Commissioner Gurganus provided the invocation. Vice Chairman Bond Jr. extended a welcome to all in attendance.  Vice Chairman Bond Jr. called the meeting to order at 7:00 p.m. Vice-Chair Biggs led the Pledge  AGENDA APPROVAL  Chairman Bond Jr. asked for the following additions to the agenda: CAB Grant Program as #4 under Old Business Register ofDeeds Grant as #5 under New Business  Commissioner Smith made a Motion to approve the Agenda as stated, with a Second by  Commissioner Gurganus. Motion was Carried unanimously (4-0)  PUBLIC COMMENTS  1.1 Heber Coltrain - 1031 Scenic Drive, Williamston, NC - "In late summer of 2023, a very disturbing question arouse at one ofour County Board: meetings. The question was, who authorized as series of exorbitant pay raises to our then County Manager. As oft today, to my knowledge, the tax paying citizens of Martin County have not been given an answer to that question. One might assume that a pay increase for our: former County Manager would have been thoroughly discussed by our Board of Commissioners and a vote of approval would have been needed. However, two ofour County Commissioners have strongly denied being aj part of any such discussion or vote. A third Commissioner has made the statement, and I'm paraphrasing, that he remembers no such discussion having taken place in our County boardroom, this room that we're in right now. So, who authorized those pay increases, those pay raises. Isi it reasonable to assume that aj payi increase for any Martin County employee requires action by our County Finance Office? Ifs sO, it appears to me that finding out who instructed our Finance Office toi increase Bennett'ss salary would simply    require asking them for the answer. Wel have heard that our Finance Officer would soon be leaving her post. Has she already been asked that question? Ifnot, why not? Ifs so, what was her answer? The taxpaying citizens of Martin County have the right to know the answer to the question. Why isn'tt tonight a good time to share that information with us? Who authorized those pay increases? Who authorized those pay increases? Can you share that information with us? Two Commissioner's say they have no idea about it. One Commissioner says he doesn't remember it. Who authorized it? Can our Finance Director give us that information? They were the ones who would've made the change in the check. Why can't we find out that information tonight?" Chairman Bond Jr. thanked Mr. Coltrain before calling Ms. Perry to the podium.  2. Ms. Verna Perry - 2161 Jones Road, Williamston, NC -Ih have a couple things that I want to ask about. I've been to every meeting for the last four months and the last two months, nobody has said anything else about al hospital. Nothing. That word is like vittel to y'all mouth, but we still got people out here dying. Ihave a sister laying out in Greenville Hospital right now and Ir remember telling y'all that if any of my loved ones was affected by this thing, that I was going to be very, very upset, yea. She laid in Bertie Hospital needing someone to draw fluid from around her heart and Bertie was not qualified. 87 years old, worked in Martin County, paid her taxes in Martin County all of those years. I1 had to go to the hospital on Tuesday. I had to go all the way to Washington to the Urgent Care because this one was SO packed, it couldn'ttake me. Then when I got to that Urgent Care, they wanted to send me to the hospital. They wanted to drive me to the hospital rescue. Um um, Idrove myselfto the hospital. Come to find out, I had two kidney stones. Anybody ever have a kidney stone. You know how painful that is? And it's on my right side, the side that I had to drive with. But do y'all care, do y'all really care Commissioners? If you care, you have to do something to get us a hospital here, you do something to get us an Urgent, that Urgent Care is ok, it's fine, I'm not going to lie here, but it's not doing it, it's not working. We need a hospital. Our people are doing. They't 're suffering. Y'all sitting here with this little look.I know y'all just oh my gosh. But, until it be one of your loved ones, one of your loved ones, they up in the Bertie Hospital, and they can't do nothing for them, can't even find a bed for them nowhere, you going to say what in the world. You're going to know where we, the citizens of Chairman Bond Jr. thanked Ms. Perry before calling Mrs. MacDonald to the podium.  Martin County, how we: feel. Right?"  3. Mrs. Martha MacDonald- -20770 USHWY64, Williamston, NC-Formonths, Ihavecalled for clarity and transparency as it relates to this Commissioner's Board. Every month another agenda is posted without. Monthly Commissioners expenditures, updates for many conferences and or workshops attended and paid for with County dollars, and an updated travel policy that I was told they were working on, but haven'tseen: it. The Chairman is the one responsible for setting the agenda. My question to you is, what are you hiding. Ifsocial media is the metric ofmeasuring the concerns ofthis County, well this Board needs toj pay attention to the following items. Al Board member trying to reduce the tax liability of the old middle school property brought by Jeremy Collins, when it was clearly against state statute. Just another example of backroom deals.  2    Gentlemen, you approve that tonight, every one of you need to have your parents sell you their house for $1,000.00, then you go to them and we get back taxes of $1,000.00. I don't care ifit costs what. I'm going to sell my house to my daughter for $1,000.00. bucks. Ronnie I want a tax break - Chairman Bond Jr. asked Mrs. MacDonald to not call names. Mrs. MacDonald continued with her public comment - "Unexplained and undocumented raises as outlined by the last auditor. Again, who's responsible for these raises being approved. Ibelieve the voting block on this Board knows exactly who is responsible and the reasons are unknown only to the three of them and they're not sharing that information. Until this Board can work together in a transparent manner, all ofthe State County funded travel funds need to be stopped and that means no Miami trip this year guys. Ifyou can't or want work toward a transparent Board, then you do not deserve to be  reelected. I dint call a name, you know who iti is."  4. Mr. John MacDonald - 20770 US HWY 64, Williamston, NC - 4 Bottom line ofall ofthis is, we sat and watched a certain Board member get caught with his hand in the cookie jar last month. One during, a financial annual meeting on screen and then through the schools finances in taxes and I want to tell you folks that'sj just wrong, wrong Ronnie - Chairman Bond Jr. asked that no names were to be called twice - Mr. MacDonald continued with his public comment - and SO the bottom line ofit is simply this, you allowed it to happen, you need to fix the problem. You  look at me all you want sir."  5. Mr. Barry James -2480 Uniontown Road, Jamesville, NC - "Uniontown Road 1558, Creek Road 1556, have dead ends. They are horrible. Ifthe fire truck, lord we warn, would have to come down there and turn around, they are in trouble. If the rescue squad has to come down there and turn around, they are in trouble. The mail carrier, the school bus, the UPS truck, the FedEx truck, those dead end roads are horrible. They're unsafe. On Uniontown Road, it ain'taj pothole; it'sa whole that deep. Don'ttake: my word, go back there and look yourself. The reflectors, it'sr nothing back there. Ifyou going on Creek Road, you think you' re going in the Twilight Zone in 1958. That needs to have some maintenance, not now, but yesterday. It's horrible and it needs to be fixed. It needs turnarounds back there. Amen. It needs turnarounds back there. Next, item, on the new 65 Highway, they got water. Dardens and Pineywoods, we ain't got no kind of water, or Jamesville water, no kind of water. Same thing for cable. They put cable in 1876. In 1876, they put in cable on1 the new 64 and parts ofJerden Thicket. We don'thaveit. Wei need fiber, we: need County water. Also the railroad track coming out, we used to have lights on it. There's no lights. 2024, the train people could put a light when a car comes, to just blink, blink. This is immediate, its unsafe, those dead ends are unsafe for our school buses, for our fire departments, four our rescue squads. Like thel lady said, the rescue squad got to go to Washington or Chocowinity or something to a hospital. Hank you for hearing my cry. Thisi is Martin County right? You know what a fellowship is right ? A bunch of fellows in a ship. That's what a fellowship is. So, ify you come back there and want to turn around, you better know) how to back up. Amen, come back there and visit us some time." Chairman Bond Jr. thanked Mr. James for his comment and moved forward with the Consent  Agenda items.  3    CONSENT AGENDA  Commissioner Gurganus asked a question for understanding ofitem #7 under the Consent Agenda and asked by approving the Consent Agenda, what action would the Board be taking on that item. Tax Assessor Phillips was present and stated that the Board would be waiving the right to Interim County Manager added that in the last couple Board meetings, there was discussion about streamlining some of the similar items, with the Tax Assessors recommendation on the item as Motion to approve the Consent Agenda made by Commissioner Smith with a Second by 1.1 Minutes - October 11, 2023 Regular, October 25, 2023 Special, October 30, 2023 Special  discovery.  part ofthe Consent Agenda.  Commissioner Gurganus. Motion was Carried unanimously (4-0).  2. Financial Report - March 2024  3. Tax Assessor - Tax Refund Request --March 2024 4. Tax Assessor. - Tax Relief Orders -March 2024  Year Lname Levy 2023 INC. 2020 Bland 2021 Bland 2022 Bland 2023 Bland 2023 Bond Jr. Dempsey 2023 Craig 2019 Deese 2020 Deese 2021 Deese 2022 Deese 2023 Doehler John M 2023 Garrett 2023 Gibbs 2023 Gibbs 2023 Gibbs 2023 Christ 2023 Griffin  Fname  Reason  Value 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  Total 693.90 4.90 4.90 4.90 4.90 13.16 2.96 67.18 70.94 68.11 68.11 195.00 6.19 16.39 18.62 15.32 198. 13.65  Bear Grass Fire Rescue Victoria Lynne Victoria Lynne Victoria Lynne Victoria Lynne Stuart Natasha Kay Natasha Kay Natasha Kay Natasha Kay Margo Bennett Nicole  BOCC App. Compromise 0.00  Timothy James and Sold Vehicle Timothy James and Sold Vehicle Timothy James and Sold Vehicle Timothy James and Sold Vehicle  OMV Error w/ Plate Exp. 0.00 Error in Listing Double Listed Double Listed Double Listed Double Listed No Utilities at property 0.00 Error in Listing  Dan Warren, Caroline DMV STARS Error Dan Warren, Amy Modlin OMV STARS Error Dan Warren, Amy Modlin DMV STARS Error  Goddard Hill Church of Kimberly Jean  BOCC App. Compromise 0.00 DMV STARS Error  4    2023 Hardison James Walter 2019 Leggett David Earl 2020 Leggett David Earl 2022 Leggett David Earl 2023 Leggett David Earl 2023 Leggett Tonya Coltrain 2023 Parker 2022 Inc.  OMV STARS Error OMV STARS Error Listed in Pitt County- Res 0.00 Sold Trail. Out ofCounty 0.00 Sold Trail. Out of County 0.00 OMV STARS Error  0.00 0.00  19.39 4.82 4.82 4.82 4.82 7.05 17.68 579.77 49.01 19.01 48.11 $2,226.43 $55.67 505.01 125.63 260.17 $946.48 $576.36  0.00 0.00 0.00 0.00 0.00  Norris Darell, Regina DMV STARS Error  Rodgers Stokes and Congleton  Sold Bus. To Superi. Plus 0.00 Sold Mobile Home Sold Mobile Home Sold Mobile Home  2017 Thomas Patrick Bryan 2018 Thomas Patrick Bryan 2019 Thomas Patrick Bryan 2024 Leggett Kennedy Lane 2024 Leggett Benjamin Joseph 2024 Armstead Shana Bowser Total Tax ReliefOrders  Total Real & Personal Releases BOCC Approv. Adjustm. 81.34 BOCC Approv. Adjustm. 980.01 BOCC Approv. Adjusm. 221.26 BOCC Approv. Adjustm. 504.30 Total VTS Refunds  2024  IPG Incorporated  5. Tax Collector's Report - March 2024  Category 20 25 30  March $7,276.99 $343.57 $7,620.56 $0.00 $0.00 $7,620.56  3-21 - Y-T-D $31,669.61 $6,216.25 $37,885.86 $67.56 $67.56 $37,953.42  Real Property Personal Property Total Motor Vehicle Total MV All Total  6.B Board Appointments/Reappointments - None  7.Tax Assessor's Office - Request for Compromise of] Discovery Bill - Parcel #0901594 According to Tax Assessor Melissa Phillips, ownership requirements were discovered to be unmet fora a property, during a compliance review. The property owner would like a compromise Bya approving this, The Board would be compromising the entire discovery bill for $25,427.10  for the discovery bill issued ini regards to the matter.  5    This item was Approved as part oft the Consent Agenda. 8. .Tax Assessor's Office - Late Application for Exemption  Seven late applications were received by the Tax Assessors Office for exemption for Jamesville Community Volunteer Fire Department Inc. for motor vehicles with permanent tags. The vehicles were used for public safety and qualify for an exemption under 105-278.6 (Real and There were three late applications for exemption for. Jamesville Community EMS & Rescue Inc for motor vehicles with permanent tags. The vehicles were used for public safety and qualify for an exemption under 105-278.6 (Real and personal property used for charitable purpose. Upon approval of the consent agenda the Board would be approving the late applications for  personal property used for charitable purpose.  exemptions for these organizations.  This item was Approved as part of the Consent Agenda.  9. Department of Social Services - YoungWilliams Child Support Contract  Child Support Services were contracted out to YoungWiliams Company who have been reportedly doing well with managing the services. The contract with YoungWilliams was for 5 years and was renewed in 2023, but missing one: signature page. Ifapproved, the: service contract  dates will not be altered.  This item was Approved as part ofthe Consent Agenda.  10. Department of Social Services - Vanguard Staffing Contract  The Department of Social Services has had some staffing issues within the Child Protective Services Unit. Vanguard is a state agency that provides staffing services. The Department of Social Services request approval of the Board to contract with Vanguard to provide staffing.  This item was Approved as part of the Consent Agenda.  11. Declaration of Corporal Mike Harrell's Service Weapon as Surplus  Corporal Michael Harrell reportedly retired from full time service with the Martin County Sheriff's Office effective March 3Ist, 2024. Corporal Harrell was qualified to retire with full benefits due to his age and career total years in full time law enforcement. SheriffTim Manning requested that the Board of County Commissioners surplus Corporal Harrell's issued pistol and  6    badge in accordance with NC General Statute 17F-20 (attached), SO that Corporal Harrell may take these items with him for his years of dedicated service to the Citizens ofMartin County.  This item was Approved as part oft the Consent Agenda.  12. Clerk Report  INTRODUCTION OF NEW EMPLOYEE(S) = Moved to Next Month  PRESENTATION (S)  1.Trillium Health Resources Annual Report - Regional Vice President Bobbi Lowe Ms. Bobbi Lowe, Trillium Health Resources Regional Vice President gave updates fort the Trillium annual report. It was reported that in Fiscal Year (FY)22-23, Trillium served 43,571 individuals with severe behavioral needs with the following demographics:  32,929 For Mental Health 12,526 For Substance Abuse  7,456 For Intellectual Developmental Disability  The total amount spent for the services provided was reported to be $653,498,469.  In discussing Medicaid Transformation, it was stated that the original date ofi implementation of the Tailored Plan was July 1,2022. It was noted that the Tailored Plan had been delayed over the past 2 years. The NC General Assembly took steps to help ensure Tailored Plans could go live and  be successful by taking making the following changes:  Changed the number of Tailored Plans from 6 to 4 or 5 ( there were initially 6 Local Gave the Secretary ofHealth and Human Services authority to make changes to LME/MCO The newi implementation or "go live" date was reported tol be. July 1,2024  Management Entity/ Managed Care Organization- LME/MCOs) Increased Minimum Population to 1.5 Million structure to ensure Tailored Plans Go Live  With the changes listed above, it was reportedly required that Trillium'ss structure changed as well through consolidation. Trillium Health Resources Regional Vice President Bobbi Lowe gave a 11/01/23: NC DHHS Secretarial Directive issued consolidation of Eastpointe and Sandhills 11/17/23: Consolidation Plans were due tol North Carolina Department ofHealth and Human 12/15/23: Consolidation Agreement approved by Trillium & Eastpointe 12/18/23: Consolidation Agreement approved by NC: DHHS Secretary Kinsley 01/01/24 Consolidation Effective Date for operations 02/01/24 Consolidation Effective Date for Members & Providers  timeline oft the consolidation as stated:  Services  7    Trillium Health Resources Vice President Lowe gave information on the five regions covered by the Trillium's services. Within those five regions, 46 Counties were serviced with 3.1 million individuals were serviced. Ofthat population; 51,000 were Tailored Plan Members, 163,000 were Since 2015, Trillium has had a regional structure. There were three regions and Martin County was stated to be in the Northern Region. With the consolidation, Trillium Health Resources changed the three region structure to a 5 region makeup. Martin County remains in the Northern Each region was stated tol have a Regional Advisory Board, with each County in the region having two appointees. One of these appointees was stated to be a Commissioners seat and a Non Commissioner seat, wherein Commissioner Ronnie Smith and Kimberly Clark (Health Department) served. Each oft the regions were reported to have a Consumer and Family Advisory Council that wasi made up ofpeople whoreceived: services ora a loved one that received the services. Regional Vice President Lowe gave a refresher of Tailored Plans. Standard Plans were implemented in. July of2021. This meant that insurance companies AmeriHealth Caritas NC, Blue Cross Blue Shield ofNC, United Healthcare ofNC, and Wellcare ofNC) were totally managing Medicaid for most individuals and those with moderate behavioral health needs with mental health, physical health care, and pharmacy needs. For individuals who have severe behavioral health, Substance Use Disorder, and or melectua/Dvelopmena. Disabilities, the insurance companies Regional Vice President Lowe discussed changes in care management to prepare for the  Medicaid Direct Members, and 287,000 were Uninsured Members.  Region that now included Warren County.  Each of those Regional Boards appoints individuals to a Governing Board.  would begin to manage all services on July 1, 2024.  implementation of the tailored plans. Such changes were stated to be:  Plan based care management provided internal staff toj provide care management.  Expanded a network of provider based case management  Developed new specialized teams:  TStar: Trillium Support Transition and Re-Entry - program that works with prisons and inmates that are leaving prisons to provide and ensure that they have services when  released to prevent a re-entry cycle. Rapid Access Care Coordination DSS Foster Care Management Focus on Whole Person Care Population Health  Next, Trillium Health Resources Regional Vice President Lowe listed programs and or groups associated with Trillium and provided a few updates for some oft the programs.  Substance Abuse Prevention in Schools  Naloxone Kits Summits  8    Value Based Purchasing Re-Entry Simulations Family Solutions One Community CHESS Health Back at Home North Carolina Oxford Houses  Trillium was reported tol have distribute naloxone kitsa and Martin County received some each year. This year, there was enough toj provide to the Community Colleges in Trillium's catchment area. One Community reportedly conducted community outreach and the group conducted about 30 different pop up events in Martin County to pass out information about mental health, health Commissioner Gurganus asked where the naloxone kits were made available in Martin County. Regional Vice President Lowe stated that the Sheriff's Office and Community College was given some kits last year. Commissioner Gurganus asked if the kits had to be purchased and ifs so how much. Regional Vice President Lowe responded that the kits were purchased ifthere was funding available for them and she did not know the exact cost at the time. Commissioner Gurganus stated that in his understanding, which the kits were used to resuscitate individuals who overdosed and Regional Vice President Lowe agreed. Commissioner Gurganus discussed the issues wherein law enforcement and or EMS did not have enough kits. Regional Vice President Lowe stated that the drugs reportedly got stronger and caused more kits to be used at a time. Commissioner Gurganus stated that ift the kits could be provided to individuals with substance abuse issues for free, which he understood, but it didn't seem right to him that people who served the community on a daily basis had to use taxpayer money to purchase the same kits. Commissioner Gurganus asked if Regional Vice President Lowe could inform him of the how to get more kits. Regional Vice President Lowe stated that she was sure that what was provided was not enough. Regional Vice President Lowe continued to give updates on the listed programs stating that an app was configured to provide recovery resources to individuals with substance abuse called CHESS Health. Funding was received from HUDD for the Back @ Home North Carolina Program to assist unsheltered individuals with access to sustainable and affordable housing. Oxford Houses, a similar program, were recovery oriented peer operated homes for individuals in: recovery to have asafe place to live. Trillium was reportedly working on expanding the Oxford Houses. Inl Martin County, Trillium Health Resources reportedly served 806 individuals with the following  equity, and how to access care.  demographics:  Mental Health 1-624 Substance Use-182  Intellectual Developmental Disability (I/DD)-136  9    The total was stated to be unduplicated, since a single individual may receive services in more than one category. Regional Vice President Bobbi Lowe asked ift there were any questions and  there were none.  Board members thanked her for her time and presentation. 2. A Special Delivery - SheriffTim Manning  SheriffN Manning spoke on the many duties that the Sheriff's Office responded to such as domestic violence situations, providing narcan to individuals, delivering warrants, assisting EMS with certain medical emergency, and other situations that came about. SheriffTim Manning stated that officers worked long shifts and officers never knew what they would encounter in a day. On. January 14, 2024 at 8:11 a.m., Communications received a call regarding a baby actively being born on Highway 64 near Tar Landing Road. Sheriff Manning reported that Deputy Denise, Deputy Murphy, and State Trooper Stone arrived at the scene to assist the family with the birth. Deputy Murphy reported complications witht the birth to State Trooper Stone whom was previously EMS certified. The mother was advised to push one more time and the baby was birthed. Deputy Denise began giving rescue breaths to the baby until Trooper Stone felt a heartbeat. The baby was reportedly still gasping for air and Deputies continued rescue breaths until Jamesville Rescue arrived to transport the family to Beaufort County hospital. The baby and mother were reported to Sheriff Manning honored Deputy Stone, Deputy Murphy, and Deputy Denise for their assistance and pinned the Deputies on their uniforms with pins. SheriffN Manning used this occurrence as an example oft the need to work together and how agencies worked together to provide assistance to  be healthy.  those in need. OLD BUSINESS  Commissioner Gurganus stated that he wanted to speak on something before moving forward to Old Business. Commissioner Gurganus reported that the hospital was discussed at the last meeting and that the situation was being worked on, extremely hard. Commissioner Gurganus stated that he could promise that. Commissioner Gurganus added that there had been al lot ofquietness due to providers that may or may not be interested did not want other providers to know about their intentions. There were other things that he did not understand at the time, but the process was very competitive. Commissioner Gurganus stated that the legal team was working very hard. Commissioner Gurganus stated that he believed at some point, healthcare would be restored back in Martin County and the Board would not quit trying until it happened. In the meantime, people weres suffering and that it was not being taken lightly. Commissioner Gurganus promised everyone in the room and in the County that the situation was being worked on to the absolute best ability and he was not aware of how much of a tangle hospital business was. Commissioner Gurganus stated that he was glad that there were people assisting that had the medical and legal knowledge.  10    1.Property Value Appeal - Parcel # 0503977  Interim County Manager Eisner reported that this agenda item was a carry-over from the last monthly Board meeting, wherein counsel attended on behalf of the taxpayer. Interim County Manager Eisner stated that this was a quasi-judicial setting rather than al legislative one and counsel Blackacre LLC. Attorney Clay Turner introduced himself and his relationship to the taxpayer in "I like to first respond, just very briefly to citizen Mrs. MacDonald, who made some allegations that Mr. Collins, who's the principal of Black Acre, has engaged in some sort ofa deal, I can tell you that's flatly untrue. I was here last month, inj public, asking for a common sense solution and basic fairness on an unreasonable tax bill. I'm here again today to do the exact same thing. Ijust wanted to note that for the record first. Our ask is, is pretty simple. We went over this a little bit last month, Black Acre purchased this property back in July of 2022 and was sent, well in fact I should say was not sent a tax bill, was assessed a tax bill for the year 2022.Now, in general, we buy a, house prorate it, you know, in your closing and commercial real estate, sO the seller would pay their portion of, the tax bill, but, sO you sort of get this surprise tax bill. Compounding that, that tax bill was sent to the, in fact I have it here with me to not say it wrong, was sent to the Martin County Board of Education and not to the taxpayer and I raised that because procedurally Iwant to tell you what our ask is here tonight. Our ask is that the appraisal value be adjusted to $120,000.00 starting in 2022. There is a question of whether 2022 was timely filed, I think that's been raised at the last meeting and I want to know that here the taxpayer didn't have notice ofthe bill, what wouldn't have been sO there was no assessment or there was I guess the property was still owned by the Board of Education at the beginning of the year. But the usual appeal frame, time frame, had already passed, and then, no tax bill was sent to the taxpayer SO, in the beginning of2023, my client did appeal and ask for aj reappraisal, and did the informal process and now has done the formal process, which has brought us before this Board, and again we're here after tabling Iwant to go over just a couple things additionally and these, and these are the appraisal problems, and now ,we've heard some talk at last month's meeting and public comments tonight that somehow it is statutorily impermissible to use a basis of a purchase price in an assessment, but that's flatly untrue. It'snoti impermissible in fact sO a lot of these hearings go before the Board of Equalization. The guidance, and there are lots of things that are impermissible, but the guidance on when it should not be used as that actual sale price as a number or a private appraisal where there is evidence of a different value, such as that supported by verified sales of comparable properties. Okay? We don't have that here. I've looked for some comps and I'm going to go into the next about things It think are vaguely comparable. But obviously, this is a fairly almost unique property Ir mean there are some other schools and other areas that have gotten sold. But there aren't gonna be al loto ofcomps, but certainly the Tax Office didn't have comps they were they were basing this off ofi in order to ignore the sale price. So Ijust want to clear that up first, it would not be  would make more ofal legal argument.  this matter. Attorney Turner stated the following:  it last month.  impermissible for you to actually. just go off the sale price.  11    Secondly. Iv will go into a little bit of comps I found and I'm sorry myi i was trying to rush down here my printer at my house stop working, but Ido have a couple print outs I'm happy tol hand out, There was a School sold *Mr. Turner asked an audience member to stop talking* There isa as school sold, Thank you (Speaking to audience member) in Lenoir County after six months ofb bidding, just recently and it actually got bid up, but was sold for $319, 000.00 and I can hand it up sO you can have your comps. You can look up the news stories if you like to, you know, just on your phone. That property, was in, and you can blow up the pictures, was in much better shape, and sO the other comp that Ihave, it did not sell, but down in Trenton and there was a, there is a, the old Jones County Middle School, has not been sold to my knowledge, but has been put up for auction in the same process that second time, or maybe the third time around. I don't know the history here, but I know the middle school had been attempted to be sold before that, here. They put it up with the reserve bed of$125, 000, and that's on 21 acres. Okay, now, I mean that's an area where acreage prices are probably less, it's much smaller town, I get that, but that's in Eastern North Carolina, al historic school on 21 acres and they can't sell it at a 125 ($125,000.00). Right and SO when you're looking at the market here, there is not a $4,000,000.00 market for these types of properties. We all know that. And so, Ijust want to, just two more things, and then I'm happy to answer any questions or, or respond to anything from the Tax Office. One is we heard last time, there was some confusion about the acreage weatheri it wasi fifteenoral little under eight. Itisunder, a little under eight. I have been assured that it was not that the appraisal value for the land was only for the correct acreage ofamount, olmstw.aniaw anywhere verifying that. But I believe that, but I think there's a, there is a fundamental problem and whether this appraisal, as y'all know the school isi ina a residential neighborhood zoned R10, and SO when you're looking ati if, ifyouj just look at the unit price for land. Right, that might make some sense, ifwe're just thinking common sense here. If the use of this property were to Subdivided up in third acre lots, right, and sell them as lots, then yea, maybe that's what that acreage is worth. But that's not the use of the property and ifit were, the use of the property mean you pay a bunch of money to tear down the existing buildings right? Ir mean, obviously not what we want to do, but my point is Um, and secondly, Iwant to say, Ithink we heard from the Tax Assessor. Correct mei ifI'm wrong, that it was discounted in the informal process, and this was only for year 2023. Um the buildings because of the damage ,and there's extensive damage, down 80 % and, and if you look at the tax record, I believe that's only down 50 % which makes sense right? It goes from a $4 million and change to a $2 million and change assessment. Um, SO again, our, our ask tonight will be going back to 2022 ands setting that at 120 ($ 120,000.00),if,1 ifany commissioners would like, I'ml happy tol hand up the copies I have of these two comps if you want to look them up or, happy to send, make some copies and get them to you later if you want to not make a decision tonight, but, but] I do think we have the information here tonight, It think there's a basis, and I think this Board can rely on the purchase price in when there's a lack oft better evidence as contemplated by the statue. Right andj justt toi include,Iwould say look the situation where somebody sells theirl kinfolk al house for $1 or $1,000, yes, that's the reason that guidance exists, it's not what happened here. Right? Wel know it's not what happened here. This is aj property that went up for auction couldn't gets sold. My client came in with an upset bid that was the highest bid, ultimately, that secured this property  hand up what Ic did get printed out.  it's not a sensible way to calculate an average price.  12    right, after years. This is not a situation where you had some insider dealing, where my client purchased this at a steep. I, I've looked around the state likeIsaid, there's, there's a, there'sas school right now in Trenton that can't get sold. Right? These are hard properties to deal with. So, thank y  all, thank you for your time, I'm happy to answer any questions.  Commissioner Smith: Ihave a question Attorney Clay Turner: Yes, sir. Attorney Clay Turner: Yes  Commissioner Smith: Could you go into explaining to us? How this property is being used. If Commissioner Smith: Is property being used for some aspect of nonprofit, community type Attorney Clay Turner: Right Thank you, Commissioner. Um, and, and as I said that, that's a important point I think I made at the last meeting but, Black Acre is allowing this property to be used by Providence Omnistructure for nonprofit community purposes um and after its redevelopment, hopes to have uh classrooms for uh, jobs training, technology, uh, classes, computing classes, computer lab um, as well as a renovated gym, and hopefully get the kitchen back up and, and have uh. commercial kitchen, uh, where folks can, uh, come in, uh, and have uh, uh, business out of a commercial kitchen, if they wanted to or community members would have access to a commercial kitchen, um, Providence is also as you may know, uh, going to be rolling out, uh, high speed Internet, uh and uh, from, uh, radios coming off the, uh, Williamston water tower, uh, in the near future, uh and is looking to do that, uh, for folks regardless oftheir ability to pay. Down to $0, when people really don't have anything they can pay, sO looking to provide Internet access captive $50, uh, but cheaper for that for, on as sliding scale for folks who can't pay. Uh, you know, I-I-I know there have been a number of events on the gyms, uh, in fairly decent working order that have taken place on campus community events from, uh, folks over, all over Eastern North Carolina, not just Martin County, but also from some Martin County groups, Idon't have a full list oft that but, uh, I'm sure Mr. Collins, uh, ifhe were here, he could tell you a little bit  the owner this property is trying toj partner with the County?  support?  more. Yes, sir. Thank you,  Chairman Bond Jr: All right, are there any more questions?  Commissioner Gurganus: Yes, sir. So the, uh, the benefits to the citizens of the County, or as Commissioner Smith puti it, partnership, I guess, with the County, that's! how he referred to: it. Um,  this is the first I've heard.  Attorney Clay Turner: I-I I'm not quite sure what your question is.  Commissioner Gurganus: The question is, is it some partnership that you working on with the County? It was what you referred to, why would that be something you don't! know about? Attorney Clay Turner: I am not, I-I don't know that word, partner, like some sort of formal agreement, Id don't believe any such agreement exists for something. Iknow that my client has, for  instance made offers, uh, offers such as, I think In mentioned this last time,  Commissioner Gurganus: To who?  13    Attorney Clay Turner: To using the space Commissioner Gurganus: To who?  Attorney Clay Turner: for Emergency Services, um, Ib believe made those offers to the, uh, I guess, now: former County Manager. I'm not sure, don't, don'tquote me on that, Ijust know those Commissioner Gurganus: I guess, you're providing internet, to al lot of people in the County? Is Attorney Clay Turner: So, that is part of Providence' mission Yes, is is, you know, and so, not with the County, but we do have an agreement, uh, to lease space on the Town of Williamston water tower, as you may know, um, which is going to be where our first radio will be providing  offers have been, been made. that what I'm hearing?  internet in Williamston.  Commissioner Gurganus: Ihave question for Melissa. Chairman Bond Jr.: Is there any more questions?  County Attorney Eisner: Let's make sure we got it clear, he presents first, Tax Assessor goes  second.  Commissioner Gurganus: Alright I'm sorry, Ijumped the gun. ofaj judicial setting, than our typical legislative session, sO, time. Any, any further questions, Commissioners? Chairman Bond Jr: No, Idon't have no questions. Attorney Clay Turner: Thank you, sir, I appreciate your time.  County Attorney Eisner: Again we're sitting in a more ofa a judicial, kind of picture it as a more Attorney Clay' Turner: and I'm happy to get back up and answeri more questions at the appropriate  Tax Assessor Melissa Phillips: So um, I'm gonna address the issue about the tax notices as well um, So in 105-348, it pretty much talks about all property owners that own real personal property. They are, pretty much, if you own property, you know you got to pay taxes and that notice shall be there whether or not you receive an actual notice, sO we are not required by statute to actually send a tax bill out to taxpayers. We do that for a courtesy to notify them of their amount, but the statute say, whether or not you get a tax bill, you still responsible for paying your taxes. Also in his deed there was a mention that 22 [2022] taxes would be subject to be paid SO he would be  aware that he owed 22 [2022] taxes in regard to that.  14    So, in regards to the property by yourself, I mean, 105 -283 pretty much stays in a non revalv revaluation), we cannot look at a sales price to justify change of value. We do that during a revaluation year, because at that point, we. look at sales data, wel look at current market, that's what we're gonna do, and that's what we're getting ready to for 2025, Um sO that's why we don't look at that and that's also why the State Auditor's Office was in our office due to citizen complaints of property values being changed to the sale of the property, um, done in prior years, um, SO that's why we do not do that, um, in regards to the appeal. Every year real estate appeals are to be done, they start in January with the informal appeal process to our office. Once the Board ofENR comes into session, we are no longer authorized to change the value without their approval. Once they adjourn for the year, real estate appeals have ended, unless we have some type of error that we're gonna bring before them or to y'all to have it changed, um. The reason for that is, you have a budget to approve every year to know what kind of money you need tol have in, so you can't take, spend out, SO that's the whole point of these deadlines. So you've already allocated 22 [2022] values, 23 [2023] values for your budget based ofofthat, those property values at the time. So he isu untimely for 22 [2022] appeal and 23 [2023] appeal. Um, per Chris McClaugklin at the School of Government, once that window, once that Board adjourns for the year, the Board of Commissioners does not have any justification or jurisdiction to change value for any of those prior years. So when you make a appeal, it's for the current year only. He brought this in, ini the current year, 24 [2024], which means he can appeal his 2024 value. He cannot go back to prior years. I've given you all the statues in there, which is 105-325 which is the powers of the Board ofCounty Commissioners and value appeals is not in there once the Board of ENR is in session. So right now, what I'm saying is they are not timely appeals for 22 [2022] or 23 [2023].Um of course, to be fair and equitable, if you have other people that are coming to appeal their values, would you give them the same situation to appeal their value for prior years, knowing that you've already allocated these funds for those prior years? Because then you're gonna open the door for every other taxpayer to come in and do the same thing and they would be untimely and, ofcourse, So you have two options, of course, mine is, since you' ve already hear this as well, just go ahead and make a decision. It was untimely file. We'll send a decision for that, and of course, the Board of ENR is in session if you would like to go back to them and have them hear it, you have that option too, but right now it's already been before you twice. Um if you would like to make a recommendation, The School ofGovernment does say you have the ability to do so, but just know  against statues for y'all to prove any type of value change.  that these are untimely files for valuation appeals. Chairman Bond Jr.: Go ahead with your question. Commissioner Gurganus: It think she already answered it. Chairman Bond Jr.: Are there any other question?  County Attorney Eisner: Wait, let me just, um, any, any more questions for the Tax Assessor?  Board members disagreed for more questions.  15    Ok, Um, so youj just kind of weigh in a little bit, then we. kind of go into deliberation because it's in, we're in a more of a quasi -judicial setting, we've got to deliberate here in, in, in the open meeting and the decision has to be rendered sO decision is to um to process to the Board of ENR SO they are gonna make sense of writing delivered to the taxpayer which triggers their right to appeal. Ir mean from a legal standpoint, and there's two questions for the Board to consider: One of the jurisdictional question. Which, is kind of whether or not the Board can hear this, this this appeal for 22 [2022] and 23 [2023], ifnot, where does that go. So isit a Board of] ENR issue The second, if the Board finds that it does have jurisdiction, the second would be, is there competent material and substantial evidence in the record was presented at this meeting and the last meeting because we held open the last meeting for additional evidence. We got kind of two thresholds to meet there um, the Board would need to consider. The front door: issue is this uh, one the Board has jurisdiction over, and the second would be, was the standard met by the, in this case, the appellant in their presentation. Happy to answer any kind oflegal questions, um, that Ir may be Tax Assessor Phillips: So you probably also need to ask ifit's timely or untimely because there are decisions for both oft those too that we would send out when the decision is made. County Attorney Eisner: Any kind of deliber, any kind ofdeliberations got to appear in the open Chairman Bond Jr.: Do we: need to, does any have any questions for the Attorney that presented? Commissioner Smith: I-I got a question from Melissa. You know, we often go to UNC School of Government, which I have a lot ofc confidence in, the school and their expertise. I noticed you have here, that per Chris McClaughton, that he made a statement that ,uh, talked about the statute authority and Ihave great respect for him, and Ihave great respect for this school. Um, but also, I'm looking at it from the point of view, that it must be some legal gratification ,um, argument if we're in here today. Um, ifnot, um, Ithink that, like Isaid] I got respect for him. Idon't know him personally. What is the. What is the, other than the general statue that I'm looking at right now, what did the North Carolina Tax Assessor, Tax Office say? What did they, did you talk with them?  ofouri issue, orj just then, dead. Have a non-issue altogether.  able to answer.  part ofthe meeting, um, but I'm happy to answer any questions.  Tax Assessor Phillips: The Department of Revenue?  Commissioner Smith: Um hum  Tax Assessor Phillips: I've also talked to them as well, who pretty much backed what Chris said. We actually had a phone conversation and in person meeting when they actually came here to charge our Board OfENR to get, tell them what their duties and powers were um and. Alsoj provided them with the information that, when you're making an appeal its' got to be timely, um, and there are time frames for them to look at which is the current year um sO, I don't have an email from them, but they also agree with Chris, there're timely, um, timeframes where you do your appeals  16    um, sO Board ENR when they hear something in this situation that we're saying it's untimely have to make a decision, ifit was a timely file, or not, and then it's timely then they would go in and  determine valuation.  Commissioner Smith: ENR looked at this before?  Tax Assessor Phillips: Not, our Board of ENR has not looked at this yet. They never appealed last year during their window of appeal, once they got their notice of value in 23 [2023], they had 30 days to appeal that decision. There was never an appeal filed within that 30 days, which in that  letter pretty much, you got the 30 days. So when they never appealed.  Commissioner Smith: Okay, Okay,  Tax Assessor Phillips: And even in December, they never appealed anything, sO now we're in 24 Commissioner Smith: Okay, the reason why we have ENR, is for them to look at these things  [2024],  before coming to us Tax Assessor Phillips: Correct  Commissioner Smith: So, Mr. Chair, my recommendation would that it go through the process.  Chairman Bond Jr.: Let it go through the process?  Commissioner Smith: The process is in ENR looks at things before we discuss it.  Chairman Bond Jr: Is that a motion?  Commissioner Smith: I'm not gonna make ai motion until people finish this making comments. County Attorney Eisner: Imean, it's noti really necessarilyamotion, because this Board is sitting as a decision maker right now, sO you kind of vote for a decision. Then the Board's got to reduce that to a writing, which includes the basis for the Board's decision to submit to the taxpayers. So Commissioner Gurganus: Before you do, ifIn may Mr. Chairman, I got two more questions. At thej present assessed value, what ist the liability, what's the tax liability, and ist that something that's Tax Assessor Phillips: Ih have tol look at what their tax billi is. Idon'thave that information in front oft me. Um, I mean, we did drop their value to over $2,000,000.00, sO we're dropping it, SO what  just, want to make sure clear what the procedure is, it'sal little different.  private information or is that something you can divulge?  they're talking about, you't re talking about a substantial value for the County,  Commissioner Gurganus: What is it as assessed?  17    Attorney Clay Turner: SoIdon't! have the exact figure, but it's, Commissioner Gurganus: So you don'tknow?  Attorney Clay Turner: 36 and it's gone down to 18 for 2024  Tax Assessor Phillips: for 23 [2023], we ain'ts sent 24 [2024 tax bill] out yet.  Attorney Clay Turner: Ok, for 23 [2023], you'r re right, for 23 [2023]. And II,Iwould note that, uh, Blackacre did SO on the notices, and as Isaid the first one didn'tgo to Blackacre, it went to the Board of Education for 22 [2022]. Um, the first step of the appeals process, uh, is actually an informal appeal with the Tax Assessor's Office, uh, and you heard about last time about them going out and looking at the floor ofthel building. That did happen, right, and, SO, SO this timeliness argument and, and, and instead ofbeingi in the Board of Equalization now, we go before you. You havej jurisdiction, uh, concurrently with the Board of Equalization when they' re not in session, as  they' rei not, or weren't the last time we: met. Tax Assessor Phillips: They are now. Yea since it'si in the city limits? Is this, does that also,  Commissioner Gurganus: And do we. know what the tax liability to the Town of Williamston is, Tax Assessor Phillips: So, I mean, Depending on what you drop the value to, I mean ifi it's at $36,000.00 now, Ir mean, and you dropping it down to what their asking for, $100.Imean you' re looking at a really substantial amount. I mean, it probably would drop it over what, $20,000.00 probably if not more and the tax value, that's notj just the Town, that's the County's hit to, Imean, the County is going to get hit with close to what they' 're being to be hit with as well. Whether or  not,  Commissioner Gurganus: That's allIneed  Tax Assessor Phillips: Whether or not he filed an informal appeal timely, that's fine, but he has to appeal our decision before a Board ifl he disagrees with it cause when we did that, the Board of ENR was coming into session SO it would've had to go back before the Board of ENR and he Commissioner Smith: Mr. Chair, uh, Mrs. Phillips, lets look at it this way. Everybody has toj pay their taxes, there's no doubt about that, That building sat there for how many years?  would've had to have done it within 30 days  Tax Assessor Phillips: I'm not familiar with that  Commissioner Smith: Anybody have any idea how long that building sat there? Uh, I haven't been in that building recently. I was int that building probably eight years ago, maybe. Um, It think we used that building for something dealing with disaster. Uh, Chair can you remember? We  18    worked out of Red Cross and everything, we worked out, we used the gym, but I knew the classrooms and I'm not a Tax Assessor, but I do understand property. Classrooms upstairs, were Tax Assessor Phillips: According to the property owner, there was a lot of, I mean, animal feces and I think dead rodents and in order to go up there, they were, you know, requesting to wear hazmat suits. Um, sO we did not have that ability that day we went in there, but we notated, we got pictures ofit. When we're looking at value for the 22 [2022] and 23 [2023] year, it's based offof your 2017 schedule of values that you approved and that was based off of market in 2017 and that's why we don't look at sales until 2025. Um, but, like Isaid, I mean, the agreement here that I'm telling you is not time, sO you I think you have to determine whether his appeal to a Board, whether the Board of ENR or the Board of Commissioners sitting as the Board of ENR, was it a timely appeal. If you can honestly say it was and you want to change a value, then that would be a decision, but that's a question you got to make. I'm telling you he didn'tappeal to the Board of ENR after his 30 days of his change of value notice from our Office and he waited until 24 [2024] Commissioner Smith: Lets just look at, lets look at the value, not the appeal, just the value. Tax Assessor Phillips: We can look at it for 24, we' ve already provided them thei informal appeal information, Ift they want us to look at it again for 24 [2024], it will go before our Board of ENR to have them address the value change. I can't touch a value for 24 [2024] at this moment. The Boards in session SO we can'to do anything except for provide a recommendation ift they appeal the property value and thenofcourse! in 2025 we willl be looking at the sales data toj justify what market should be on these school buildings at that pint and if we doing have anything locally we can reach  uh, in, in bad shape, um at that time. Idon'tknow what it is know.  outside oft the calendar year what he was applying for.  outside the County and find quality sales toj justify these values.  County Attorney Eisner: Board deliberation ori if there are further questions  Commissioner Smith: Ig got one more question, when it was assessed at $4 million, what made Tax Assessor Phillips: The condition of the building sO when we went out there, we walked into all of the little double wide's that were out there, mobile units that were out there, we looked all around the inside of the first units, we looked into the stairways going upstairs to see all ofthat  you change it from $4 million to $ 2 million?  and took pictures, the Condition of the building warranted that Commissioner Smith: So your first assessment was based on paper? Tax Assessor Phillips: No we went and did a site visit that was our visits  Commissioner Smith: No you did a site, no; your first visit or your first assessment was $  4milliion. I'm asking,  19    Tax Assessor Phillips: That would've been from the 2017 schedule of values with the reval that would've pout it at $4 million, that wasn'tanything that we did recently. That was based offy your 2017 schedule and what the value was. Weonly change it recently due tot the condition ofthe value in 23 because that's when it was appealed and giving the fact that it was a government owned building nobody is every going to appeal a value ofthat when they are exempt from taxes. So once it goes taxable, you know most people do appeal it at that point and time. And of course during that site visit we did directly talk to the property owner, advised him ofhis appeal process, made him aware ofa all of that what we could and could not do and given the fact that the Board was getting ready to come into session that evening, wet told him after that we couldn'tchange: anything else, so ifl he disagreed with that he would've had to take it to the Board of ENR. We didn't hear  anything out oft the taxpayer. Commissioner Smith: Thank you  Chairman Bond Jr: Board, It think we need to send this back to the Equalization Board.  Commissioner Smith: What do you think Ben?  County Attorney Eisner: YeaI I mean uh, Iv would, uh, based on you know the information we gathered from the School of Government, my recommendation would be the minimum send it back before the Board of ENR, I think there is an open question as to whether the Board has to whether the Board has jurisdiction hear. There is probably an equal open question as tol like um; I asked about the timely appeals, it puts this Board in a difficult position based upon the record and how it was presented. There's not a whole lot to go on, sO that's that's kind of my concern form a legal standpoint. I don't know that it's clear that the Board has jurisdiction one way or another. I don't know that it was clear that it was timely, I'm not sure ifit was clear that it was competent material in the record, but that's a Board decision, but those are the concerns that I would raise. Attorney Clay Tuner: I think the County Attorney made an important point here, that there isa equal question about whether the appeal was timely file, yall's jurisdiction is the same as the Boards right now as were sitting, sO kicking it to them doesn't change those facts, they are going to make the same decision y'all would make or a different one because it's a different body, but their faced with the same question. Um, I think, there's been an allegation that this appeal was untimely fil, that allegation for 2023, I,I realized that that was made for 2022 at the last meeting, uh, but it wasn'tr made for 2023. I'm not particularly prepared to come in and argue about that Id be happy to brief the Board if you'd like to hold it open it again. And I'd ask that you'd retain jurisdiction. Ify you don't want to decide that issue today, but nobody said when the deadline was, nobody, nobody gave us the facts of! how this was untimely filed right? There's been this general allegation that it was untimely filed and there was no evidence that it was in fact untimely filed. There is a uh some indication that folks thought that it was timely last time around as of2023. As to the School of Government, I respect deeply, the School of Government actually my sister teaches there, Idon'tk know ifI know a lot of times when, when uh, cause I worked with County Governments before, when folds, judges ask for an answer, sometimes you can do it on telephone call, sometimes you can do it in an email. Idon'th believe that the School of Government if given all oft the facts, we didn't get any facts about untimeliness, would've made the decision that this  20    was untimely. So I'm sort of at a lost here because all of a sudden it's untimely for 2023. I was making the equable argument for 2022, but all ofsudden it's untimely but no one is saying how or why it is untimely. Right? Uh, uh, the Board of] Equalization, uh, I was told by the Tax Assessor today, that 2024 would be untimely as of the 15th of April. Well, this tax bill on 2022 didn't,you know, W didn't have the property in 2022 back in April, right? And, and, 2023, the informal appeal,I,I think ifI understood her incorrectly, the, the, implication the time was up right then to appeal, well if you have an appeal, you're first step is to do this informal thing, then you have to have some deadline after that for appealing uh, that decision, but that's the $2million decision. My understanding, and I'm happy to try to make y'all a timeline, but we didn't get a timeline saying its untimely here tonight. My understanding is that's why we're here in front of this Board last month. Right? We were on the agenda for 2023 that was the email we have received, um, sO these untimeliness allegations, I don't know. I know the specter has been raised, I don't know the basis for that and I would ask that you not go offt that specter here tonight, but ifyou want to let's getto the bottom ofit and not kick the can to another body whose going to be faced with, Ithink as your attorney very correctly pointed out, the exact same jurisdictional questions. Right? Yall's Tax Assessor Phillips: So, I provided in last month's s agenda packet and I can pass this around. When we changed the value and talked about the appeals in the letter and it states that property owners can appeal their real estate value beginning January 1st fevery year. The deadline for appealing is the day the Board of Equalization and Review adjourns, which is usually the first part of April. So it does tell you in here, when that is and I specifically told that property owner that day when that Board came ins session, when they were going to end, andi it also, youl know, provides them with that information. So they were made aware of the Board of ENR coming into session and when they were going to adjourn. Now there are 105-322, talks about all the Board of ENR stuff, notice of minutes, notice of adjournment. We've got toj publish them to make people aware oft the Board ofE ENR coming into session, when they're going to adjourn, to make sure people are aware of their deadline to appeal. Their informal appeal letter has the dates on it as well. We provide them that information in person when we talk to them, over the phone, however it means, letters when we change a values. When we change a value you, we tell them in there that they've got 30 days, we did change this letter. They have 30 days to appeal before or that value becomes final. Um, this was something that was done, you know last year, um, we' ve done changed that. But he was made aware of the deadline in person and in writing and we push these notices in the newspaper every year notifying taxpayers of their adjournment date to know when that's the last date to make real estate appeals. So, they were notified whether they say they did or not, oncel I said once they come in, you read that, we cannot change the value and there's quite a bit in the statute that our hands are tied on changing a value, that's why it goes before the Board of ENR to hear those and that's why if anybody disagrees the value we change it to, they have the ability to go before that, that's real estate appeals only, because personal property has 30 days before from the date of notice of their value and that's a tax bill. Real estate is completely different, that's where the Board ofl ENR comes in, that's your adjournment date and that's the last date to appeal County Attorney Eisner: Let me make one suggestion, I think the issues have been sufficiently narrowed,Imean ift the Board wants to essentially continue this for another oft time, you can'ttake  jurisdiction is concurrently the same. Thank you".  your real estate values. They were given proper notice, two different ways.  21    any more evidence outside of the proceeding, but you may allow almost a briefing period. My concern really is, is that, ifa decision is made by this Board it's going to be hyper scrutinized, uh, regardless of what it is, and SO it may give Mr. Turner and Ms. Phillips an opportunity to almost like submit briefs tol help flesh out the record here, the Board can make the decision on there. Um, making a decision on the fly while we're getting boos and hisses and everything else from the crowd is probably not the best stance for the Board to make a decision, SO Ithink that it's fair for Mr. Turner to look at the jurisdiction issues and timeliness issues and the County to respond just  tol kind of weigh it off. Commissioner Smith: I,I Iagree  County Attorney Eisner: My specific recommendation is to allow a narrow opportunity, Chairman Bond Jr.: I appreciate it, but I'm looking ati it as we only got four Board members and one absent and this needs to be a full Board decision and I think we. just need to send it back. Commissioner Smith: No, It's keep it here, don't send it back, it would give him the opportunity to contact the School of Government and basically, probably to have some dialogue with them, I County Attorney Eisner: To be clear what we'll do with the hearing, the hearing will not be closed, it will be continued sO to be able to accept evidence for the next time. Just keep the hearing open to continue it from time to time. You know, frankly, since the Board is the Board sitting as ajudge, for better or worse, this happens a lot in court and a lot oftimes the judge will say, Id like to have some briefs on it, It think this is a helpful opportunity, it's not, you know, we'v ve got a lot more to cover on the agenda tonight sO it also gives everyone a chance to kind ofmake sure their Attorney Clay Turner: Ijust have one follow up with a question and I hope that you being able to brief. It's the Board's recommendation uh, briefing solely on the issue of timeliness and  essentially, a briefing period or to have the questions to be answered.  don'tknow.  arguments are concise in that way.  jurisdiction or on, uh, appraisal value as well as timeliness Commissioner Smith: I,Ithink appraisal value is very important  County Attorney Eisner: My recommendation then would be address three issues ofjurisdiction, timeliness, and what kind of competent material evidence is] presented in the record for the Board Commissioner Gurganus: That is what you alluded to several times, was timeliness and she's alluded in opposition to timeliness. Somebody's right and somebody's wrong. I would think that Attorney Clay Turner: That's totally acceptable to me, can we have some sort of schedule for the next meeting for briefing : inaudible"..LikelsaidIdon'thave anything to respond to, Ican  to make a decision ify you get down the decision tree.  as well as the revaluation and,  22    try to get my ducks in a row: for my client, uh, but my understanding from coming in here for last month' 'si meeting, was there was no question about timeliness for the 2023 bill appeal, now there are and I don'tknow: about the dates, how long we were out oftime allegedly, any ofthat stuffand County Attorney: I don't know that the Board can take briefs before the next meeting SO I think you'da almost have to exchange it between each other or through myself, you know, two weeks that would all have to be back before the agenda packet on May 3rd, the next Board meeting is on May the gth, sO you know ifyou're looking at a schedule I would say the end of next week, following  soI I'm waiting to see that."inaudible* on that issue at least.  week.  Tax Assessor Phillips: Well I'm going out at a class next week so,  County Attorney: By the 24th, and then to try by the 30th, we can have it in the agenda packet by Tax Assessor Phillips: And I want to add too, I've also advised them to make sure that if they want to appeal their 24 value to do the informal process, or the formal process with the letters just in case, however the Board decides on the 22-23, at least he does have a timely 24, that we can look at. Um, you know, I think that once the timeliness comes in, ifits timely and they change a value that's one thing, but just in case it does not go in his favor, he has been provided the information to make sure that he is timely for 24, that way we won'thave to argue timeliness again for 241 timeframe and they were sent that in an email as well with an appeal form, since it's going to bet tabled and not heard, you know, this month and the Board ofl ENR goes out ofsession on the 15th SO as long as they get it in by 5:00 on the 15th it will be timely and we will be glad to take a look ati it again for 24 and ifthere are any recommendations that we can give the Board of! ENR at Attorney Clay Turner: I'm happy to do another appeal, Ithink that puts a little burden on us, but either we' 'rel here for 22,23, or 24 we heard 24 maybe and not 22 or 23, but apparently none ofc can be appealed again for 24, SO little confusing to me but I'm happy to fill out another appeal and id like to take up 23 and 22 with y'all next month ifeverything is scheduled. Ireally appreciate you  the third.  that time we will do sO at that time.  all's time.  *Out of Quasi - Judicial setting.* 2.1 Budget Schedule Update  Interim County Manager Eisner updated the Board on the budget schedule wherein the Martin County School Board contacted the County Manager's Office to schedule a joint meeting. The Board of Education proposed aj joint Board meeting to discuss their budget on May 6, 2024 at 6:30 p.m. at the Innovation Campus. Board members from both Boards were contacted about the date, location, and time ofthe meeting and all were in agreeance that they were available.  23    3. Veteran's Office Budget  Veterans' Services Officer Thurman Savage reported that he was not able to attend the departmental budget meetings due to a certification class. Interim County Manager/County Attorney Eisner and Finance Officer Cindy Ange were consulted by Veteran's Services Officer Savage about the Veteran's Affairs budget. Veterans Services Officer Savage mentioned in this discussion that there was interest in National Certification and Interim County Manager/County Attorney Eisner asked him to do research on this. Veterans' Services Officer reported that research was conducted, but he was awaiting aj packet ofi information. Future goals were reported with one goal was reached, wherein a partnership with Martin Community College was attained toj present The Battlefield Documentary on May 15, 2024 at 9:00 a.m. at Martin Community College. Veterans' Services Officer Savage invited everyone to attend. Lastly, it was reported that no Commissioner Smith talked about The Battlefield Documentary being presented by the North Carolina Association of County Commissioners (NCACC) and stated that the documentary won award for one oft the best films this year. Commissioner Smith: made comments about the greatness Commissioner Gurganus thanked Veterans Services Officer Savage for everything that he did. Veterans; Services Officer Savage added information about a little known fact and talked about  increases were requested for the department's budget.  ofthe film and its impact on everyone.  the amount oft tax free money that Veteran's1 brought into counties. Board members thanked Mr. Savage for his services. 4.C Completing Access to Broadband Update  Interim County Manager Eisner stated the Board approved a County commitment form of $400,000.00 using American Rescue Plan Act (ARPA) funds received by the County that would be go into a formula for the scope of work. The Scope of work would be sent out and providers would submit potentially projects forj potential County broadband projects. In speaking with North Carolina Department of Information Technology (NCDIT), Interim County Manger Eisner stated that the minimum County contribution was $400,000.00, but the County could approve of an "up toa amount". This needed to be completed this week because scopes of work were becoming final for NCDIT to post for providers to submit projects for the County and for NCDIT to review. Interim County Manager Eisner asked ift the Board wanted to raise the amount from $400, 000.00 up to a certain amount. It was stated that ift the Board approved of an up to amount, the County would not be committed. The upi to amount was stated to only represent a consideration ofa certain amount of funds to go towards broadband projects. Interim County Manager Eisner passed out a handout wherein he asked NCDIT: forai range ofup to amount and how much those amounts would return to the County in projects. Interim County Manager gave an example that if the County approved an up to amount of $750,000.00, would result in a $7.5 million potential maximum  project cost.  24    Commissioner Gurganus listed the different broadband grants were inj process or being processed at no cost to the County, asked questions for clarification von the up to amount effect on potential broadband projects. Interim County Manager Eisner explained the process of the up to amounts Commissioner Smith reiterated Commissioner Gurganus' comment regarding the amount of grant funding received from the state level. Commissioner Smith commented on the projects not happening at the same time in Martin County, with his area being one of the last to receive the results of these projects. Commissioner Smith stated that Martin County would be covered eventually with broadband projects that would provide majority of the County with broadband services. Commissioner Smith stated that more territory could be covered with a higher up to Interim County Manager Eisner and Commissioner Smith discussed the difference in the grants being provided. Commissioner Gurganus discussed the Boards inability to choose which provider and which areas that were needed for the County, but the CAB grant gave the Board that ability. Commissioner Gurganus stated there was an opportunity to some degree direct where the services Commissioner Gurganus made the Motion to Approve ofa an up to amount of $800,000.00 towards An audience member, Mr. Heber Coltrain, asked Commissioner Gurganus who would be responsible with the maintenance of the products after installed. Commissioner Gurganus stated that the internet providers would be responsible as it was their property and the providers would also have to pay the taxes. Mr. Coltrain asked if he was misunderstanding that taxpayer money would be contributed to private entities. Commissioner Gurganus stated that this was something that the State set up and allowed. Mr. Coltrain stated that he asked these questions to avoid getting into another trap like the water system. Commissioner Gurganus understood and stated that it all boiled down to trusting someone in a once in a lifetime opportunity. Interim County Manager Eisner added that the County could not provide its own fiber. Interim County Manager Eisner reported that he lived in Wilson, which was one oft the two Counties that did provide its own fiber and the chances of that happening again were. zero. Mr. Coltrain stated that he asked the questions and made statements because there were times in the past that monies were received from the state, things were put in place, only to be left with the plague of having to deal with the maintenance, upkeep, and staffing ofthe product. Commissioner Gurganus stated the Board did not have control oft that, but in this case the providers have to do something to get awarded grant monies, turn in Commissioner Gurganus made the Motion to. Approve of an up to amount of $800,000.00 towards the CAB Grant, with a Second by Commissioner Smith. Motion was Carried unanimously. (4-0).  and how it affected projects.  amount.  were applied and who applied these services with the CAB grant. the CAB Grant, with a Second by Commissioner Smith.  documents, and then receive the money.  NEW BUSINESS  25    1. Martin County Board of Elections - Budget for 2nd Primary  Interim County Manager Eisner stated that the Board of Elections Director informed him of an unexpected. second primary election being needed. Witht that, thel Board ofElections budget needed to be change to prepare for the second primary election. The amount proposed was reportedly Finance Officer Ange stated that there was a corresponding budget amendment in the agenda  $22,990.04 and budgets sheets were passed out to Board members.  packet to be voted on during budget amendments. 2. Sheriff's Office Pay Scale Amendment  Sheriff Tim Manning reported that clarification was needed about raises that were received in the Sheriff's Office last year. Sheriff Manning stated that his assumption was that the starting salaries were going to increase as well to compensate for the funding. Sheriff Manning stated that the Sheriff's Office was shorthanded and the salaries needed to be competitive with the surrounding counties. In addition, Sheriff Manning reported that the funding was already appropriated and he just wanted to make sure that the starting salaries went along with those allocations. Commissioner Smith asked if Sheriff Manning wanted the Board to agree on the scale that was in  the agenda packet and Sheriff Manning agreed.  HIRING RATE 44,401 47,523 50,930 56.638 63,151 70,583  GRADE 691 711 721 751 781 811  MINIMUM 47,401 50,523 53,930 59,638 66,151 73.583  MIDA POINT 55.817 59,641 62,740 70,807 79,085 87,890  MAXIMUM 66,102 70,785 74,605 84,457 94,227 105,375  GRADE 691 Deputy 711 Corp. /Detective 721 Sqt 751 L 771 Chief 811 Shentf  Commissioner Smith Motioned to Approve oft the Sheriff's Office Pay Scale as presented, with a Second by Commissioner Gurganus. The Motion was Carried unanimously (4-0).  3.American Rescue Plan Act (ARPA)/ Coronavirus State and Local Fiscal Recovery Funds Interim County Manager Eisner reported creating an Internal Control Policy with the help of the Finance Officer for American Rescue Plan Act (ARPA) / Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and was required to be approved before spending any oft the funding.  (CSLFRF) Award Adoption of Internal Control Policy  The County planned to utilize some oft the funding for broadband projects.  26    Commissioner Smith stated that he was able to review the policy that was in the agenda packet Commissioner Smith made the Motion to Adopt the Internal Control Policy in Regards to the American Rescue Plan Act (ARPA)/ Coronavirus State and Local Fiscal Recovery Funds, with a Second by Commissioner Gurganus. The Motion was Carried unanimously (4-0).  and he felt that the policy was well put together by the Finance Officer.  4. Approval of Grant Project Ordinance for the County of Martin - American Rescue Plan Interim County Manager Eisner explained that this agenda item was the second component to the previous agenda item, wherein the County was awarded al little overs $4.3million in ARPA funding and there were several required steps to be taken before utilizing those funds. Interim County Manager Eisner added that one of those required steps was to designate what the funding would Finance Officer Ange added that the County was electing to use the standard allowance or revenue replacement. Any government that received less than $10 million could use their entire funding for the standard allowance or revenue. Finance Officer Ange stated that with the election to use standard allowance or revenue compliance, there were. less compliance standards to meet. Finance Officer Ange reported that it was known that the County would have to take this direction fora couple of years and the reason that it wasi not taken until now, was due to broadband projects. The State was reportedly not clear until recently, about utilizing direct ARPA funding or using revenue replacement funding. Finance Officer Ange stated that staff did not want to tie up the money in one category and not be able to use it. The County could use the revenue replacement funding, sO this approval would reportedly set up the County for the one and only project that would bei funded with the ARP funding, which was for Law Enforcement Services from the period of April 2020- April 2022. Finance Officer Ange reported that after this agenda was approved, the ARP funding Commissioner Smith asked when the ARP funding became General Fund monies as projects appeared, the County would be able to use it based offoft those line items? Finance Officer Ange Commissioner Gurganus listed scenarios wherein the County could pull monies for the General Fund to handle them, such as EMS or hospital financial needs, and asked if this was correct. Finance Officer Ange agreed. Commissioner Gurganus asked if it was correct that this remedy gave the County the flexibility to handle things on a as needed basis in a good way versus having toi identify and put monies in certain accounts that couldn't be touched. Finance Officer Ange agreed and stated that the monies could be used for any general government expenditures. Commissioner Gurganus made the Motion to Approve of the Grant Project Ordinance for the ARPA Funding, with a Second by Vice-Chair Biggs. Motion was Carried unanimously (4-0).  Act (ARPA) of2021  be use to supplement or replace.  that the County had would become General Fund money.  agreed.  27    5. Register of Deeds - OSBM Grant Approval  Interim County Manager Eisner reported that the Register ofDeeds Director attended a conference late last week and she was informed of a potential grant from the Office of State Budget Management. Itisag grant that would require ai match, not to exceed $2,000.00. There was a letter provided from the Register of Deeds Director. Essentially, the Register of Deeds Director was requesting the Board's approval to pursue this grant. The potential use would be to scan, back up, and make repairs to any books that haven'talready been prepared, repaired, scanned, or backed up in those mentioned methods. If approved, the Register of Deeds efforts to safeguard the items mentioned from any unforeseeable issues such as flood, fire, etc. would have been successful as thei items would bej preserved in another form. This approval would give permission to pursue the Commissioner Gurganus Motioned to Approve with a Second by Commissioner Smith. Motion  grant with a County match up to $2,000.00. was Carried unanimously (4-0). Budget Amendment(s) Budgel.Amendment #46 & 47  The mobile generator for the water districts is currently not working. This generator provides backup power to the wells when the power goes out in order to continue providing water to our  customers.  BUDGET ORDINANCE AMENDMENT-46  BEITORDAINED by the Board of Commissioners ofN Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending  June 30, 2024.  Section 1. To amend Water District #1, the expenditures are to be changed as follows.  Increase $3,000  Decrease  Water Operations  This will result in an increase of $3,000 in the expenditures of Water District #1. Toj provide an increase ini the revenues for the above, the following revenues will be changed.  Water Tap Fees  $3,000  Section 2. Copies of this budget amendment shall be furnished to the Clerk to the  Governing Board and to the Finance Officer for their direction.  28    Motion by Commissioner Smith and Seconded by Commissioner Gurganus to adopt the above budget ordinance amendment this 10th day of April 2024. The Motion was Carried unanimously  (4-0).  BUDGET ORDINANCE AMENDMENT-47  BE. ITC ORDAINED by the Board of Commissioners ofl Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending  June 30, 2024.  Section 1. To amend Water District #2, the expenditures are to be changed as follows.  Increase $3,000  Decrease  Water Operations  This will result in an increase of $3,000 in the expenditures of Water District #2. Toj provide an increase in the revenues for the above, the following revenues will be changed.  Water Tap Fees  $3,000  Section 2. Copies oft this budget amendment shall be furnished to the Clerk to the  Governing Board and to the Finance Officer for their direction.  Motion by Commissioner Smith and Seconded by Commissioner Gurganus to adopt the above budget ordinance amendment this 10th day of April 2024. The Motion was Carried unanimously  (4-0).  Budget.Amendment #48  Martin County incurs the cost tol housej juveniles in youth detention facilities. This costi is included in the County's budget, not the Bertie Martin Regional Jail (BMRJ) budget. The cost of youth detention services will exceed the amount budgeted for the 2023-2024 fiscal year. $25,000 was budgeted under the "Jail" section of the County's budget. The cost to house juveniles is $150 per day, per person. According to James Ward, NC Department of Public Safety, the juvenile nowi in custody committed serious or violent felonies and could be detained for some time. The total  annual costs for youth detention ini recent years have been:  Year 2011 2012 2013 2014 2015 2016 2017  Total Costs $16,702 $1,220 $12,688 $17,080 $23,058 $146,034 $80,032  29    2018 2019 2020 2021 2022 2023  $54,900 $11,102 $24,400 $12,444 $17,202 $49,545  Budget amendment #48 appropriates an additional $40,000 to youth detention from fund balance. This amendment will cover the cost oft the juvenile currently in custody for the remainder of the fiscal year. Ifanother juvenile is required to be housed before year-end, there may be the need to  increase the budget again.  BUDGET ORDINANCE AMENDMENT-48  BEI ITC ORDAINED by the Board of Commissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending  June 30, 2024.  Section 1. To amend the General Fund, the expenditures are to be changed as follows.  Increase $40,000  Decrease  Public Safety Jail  This will result in an increase of $40,000 in the expenditures of the General Fund. To provide an increase in the revenues for the above, the following revenues will be changed.  Fund Balance  $40,000  Section 2. Copies oft this budget amendment shall be furnished to the Clerk to the  Governing Board and to the Finance Officer for their direction.  Motion by Commissioner Gurganus and Seconded by Vice-Chair) Biggs to adopt the above budget ordinance amendment this 10th day of April 2024. The Motion was Carried unanimously (4-0).  Budgel.Amerndment #49  Martin County Elections is required to hold a second primary this year. This event was not included in the 2023-2024 budget. The primary will be held on May 14, 2024 with early voting beginning on April 25, 2024. The cost ofholding the primary election is estimated to be $23,000,  BUDGET ORDINANCE AMENDMENT-49  30    BEI IT ORDAINED by the Board of Commissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending  June 30, 2024.  Section 1. To amend the General Fund, the expenditures are to be changed as follows.  Increase $23,000  Decrease  General Government Elections  This will result in an increase of $23,000 in the expenditures oft the General Fund. To provide an increase in the revenues for the above, the following revenues will be changed.  Fund Balance Appropriation  $23,000  Section 2. Copies oft this budget amendment shall be furnished to the Clerk to the  Governing Board and to the Finance Officer for their direction.  Motion by Commissioner Smith and Seconded by Commissioner Gurganus to adopt the above budget ordinance amendment this 10h day of April 2024. The Motion was Carried unanimously.  (4-0).  Budget.Amendment #50  Occupancy tax is on track tol have a recording settingyear. This amendment increases the revenue and expenditure lines for occupancy tax, sO that the funds can be remitted to the Martin County  TDA as collected.  BUDGET ORDINANCE AMENDMENT-S0  BEI ITC ORDAINED by the Board of Commissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending  June 30, 2023.  Section 1. To amend the General Fund, the expenditures are to be changed as follows.  Increase $88,000  Decrease  Economic and Physical Development  Room Occupancy  This will result in an increase of $88,000 in the expenditures oft the General Fund. Toj provide an increase in the revenues for the above, the following revenues will be changed.  31    Taxes  $88,000  Section 2. Copies ofthis budget amendment shall be furnished to the Clerk to the  Governing Board and to the Finance Officer for their direction.  Motion by Commissioner Gurganus and Seconded by Vice-Chair Biggs to adopt the above budget ordinance amendment this 10th day of April 2024. Motion was Carried unanimously (4-0). Interim County Manager/County Attorney Eisner stated that for aj point of clarification, there were Vice-Chair Biggs made the Motion, with a Second by Commissioner Gurganus to enter closed session, when an audience member, Mr. Heber Coltrain askedifsomeone would answer a question regarding the allegations of unauthorized raises. The Board moved forward to go into closed CLOSED SESSION -1.N.C.G.S. $143-318.11. (a)(3) Attorney/Client Privilege 2. N.C.G.S. Around 8:45 p.m.. Vice-Chair Biggs made al Motion to enter Closed Session for N.C.G.S. $143- 318.11. (a)(6) Personnel, with a Second from Commissioner Gurganus. The Motion Carried Around 8:55 p.m., Vice-Chair Biggs made a Motion to go out ofClosed Session N.C.G.S. $143- 318.11. (a)(6) Personnel with a Second from Vice Chairman Bond Jr. Motion Carried  no client/attorney privilege items for the closed session.  session.  $143-318.11. (a)(6) Personnel  unanimously (4-0).  unanimously (4-0). OPEN SESSION  Interim County Manager Statement - March 2024  Interim County Manager discussed his monthly financial statement for the month ofMarch 2024. The Finance Office and Human Resources audited the report. The amount of the financial statement for March was stated to be$4,972.10 for calculated work hours and $783.52i inr mileage, Commissioner Smith made the Motion to Approve of the March 2024 Monthly Financial Statement for the Interim County Manager, with a Second by Commissioner Gurganus. The  totaling to $5, 756.02.  Motion was Carried unanimously (4-0).  BOARD REPORIS/COMMISSIONERS COMMENTS- NONE  ADJOURNMENT  32    At 9:01 pm, Commissioner Smith Motioned to adjourn with a Second by Commissioner  Gurganus. The Motion was Carried unanimously (4-0).  Payay DerpseyBond. Jr., Martin County  Board Commissioners 36 of  Julia S. Rease Clerk to the Board  Oakns  33