February 1, 2011 - Laserfiche WebLink

Home Browse Search

HALL COUNTY BOARD OF EQUALIZATION MEETING FEBRUARY 1, 2011 Lancaster made a motion and Quandt seconded t� go into a Board of Equalization meeting. ROLL CALL VOTE — Present on roil call vote were Scott Arnold, Bud Jeffries, Pamela Lancaster, Daniel Purdy, Gary Quandt, Steve Schuppan and David Ziola. Also present was County Attorney Jack Zitterkopf and Board Assistant Stacey Ruzicka. NOTICE OF OPEN MEETING LAW —Chairman Jeffries read the notice of the open meeting law. MINUTES — Quandt made a motian and Lancaster seconded ta place on file the minutes of the January 4, 2011 meeting. Chairman Jeffries called for discussion and no one responded. Arnold, Jeffries, Purdy, Lancaster, Quandt, Schuppan and Ziola all voted yes and none voted no. Motion carried. PUBLIC PARTICIPATION -- Chairman Jeffries called for public participation and no ane responded. COUNTY ATTORNEY - a. LEGAL OPINION DISCUSSION AND ACTIONON APPEAL FOR REAL ESTATE TAX �XEMPTION FOR THE AP05TOLIC ASSEMBLY OF THE FAITH IN CHRIST JESUS CHURCH - Chief Deputy Attorney Jack Zitterkopf stated that the Apostolic Assembly Church purchased a new building January 29, 2009 and that purchase would require filing a new exemptian application form on or before July 15t. No exemption was filed. He read the state statute noting that there is an extension in the event that it is not filed by December 3155 they have until June 30th to file and the County Board can approve it if there is goad cause but there could be a penalty of$1Q0.00 a month. There was not a filing by December 31St and there was not a filing by June 30cn so there was no exemption granted. So in his opinion there are exceptions buy they were missed and a waiver is not in order at this paint. Arnold noted that this property is tax exempt and no one has protested the value of the property and they wauld not do this because of the exemption so in this case they are caught. Jeffries and Lancaster agreed. Zitterkopf stated that if the County Board rules against the taxpayer the County Clerk sends notice in 7 days. He does nat recommend disregarding the State Statutes. L.ancaster stated that the County Board generally does not disregard state statutes but the board knows the circumstances and she suggested that the baard try it. Mr. Zitterkapf stated that there is more information to complicate the matter and that is that the assessar and treasurer have record that the taxes have been paid. Schuppan stated that it is important to have local peaple take care of the local taxes they are more aware of the process. b. LEGAL OPINION DISCUSSION AND ACTION ON APPEAL FOR PERSONAL PROPERTY TAX �XEMPTION FOR THE YMCA—This equipment was purchase by the YMCA from Snap Fitness and it was not owned by January 1, 2009 so it would not be taxable for 2009 but the 201 p taxes would be owed. The YMCA filed the personal 1