County to pursue land transfer tax again

By Lisa Majors-Duff

By a unanimous vote, commissioners approved a resolution asking the N.C. General Assembly to allow Jackson County to impose a land transfer tax. Such a move, Chairman Jay Denton said, could generate on average about $2.2 million a year.

Commissioners first discussed this revenue-generating measure in early 1999. As was the plan then, board members are asking to levy a 1 percent tax on all real estate transactions within the county. The tax on a piece of property that sold for $100,000 would be $1,000. Or, taking into consideration the recent sale of the 4,400-acre Sugar Loaf for $9.5 million, the tax would have been $95,000.

When it was originally proposed, the land transfer tax was vehemently opposed by area Realtors, who said such a move would hurt their industry as well as building contractors in the area. The tax would impose an undue hardship on people attempting to purchase their first home, as well as senior citizens selling a major financial investment, one Realtor said. Six North Carolina counties have a land transfer tax, Denton told the board. Expanding its scope to other counties has been identified as a priority by the N.C. Association of County Commissioners, he said.

The resolution, which points how additional funds could be used to address the county's many needs, will be forwarded to the Legislature, which will reconvene in January. That body rejected Jackson County's original request, which never made its way out of committee.

In other business to come before the board, Denton presented for review an interlocal agreement designed to establish the Jackson County Greenway Commission. The agreement, which outlines the purpose and objectives of the commission, must be approved by the county and its four towns prior to taking effect.

The greenway system is intended to enhance the quality of life in Jackson County by encouraging citizen wellness and maintaining environments that promote recreational activities; by promoting appreciation for the county's natural, historic and cultural resources; by providing safe and efficient links between recreational sites, open spaces, residential areas, employment centers, and educational and cultural facilities; and by protecting environmental assets and retaining beneficial ecological habitats.

The Greenway Commission, which will be made up of 15 voting members, will be responsible in part for studying the needs of Jackson County and coordinating the system of greenways; making recommendations and assisting governing bodies with greenway development; investigating and applying for funding sources; pursuing and promoting public/private partnerships in developing, constructing and maintaining the greenways; and preparing a master plan.

The commission will not, however, be authorized to bind participating governments; to own property; to employ personnel; to obtain easements or construct greenways; or to incur any financial liabilities exceeding the amount of its funding and awarded grants without permission of the participating units.

Also according to the agreement, funding for the commission will be made at the discretion of the participating governments. Jackson County will serve as the fiscal agent for the commission and house any staff. AmeriCorps volunteer Mary Yount has been named to a part-time position with the project.

Commissioners took no action on the document, agreeing to bring it up at their next meeting.

Also last week, school Superintendent Frank Burrell asked Jackson County to consider applying for federal Qualified Zone Academy Bonds in the amount of $2 million to be used at Smoky Mountain High School for technology upgrades. The high school should qualify for the bonds, Burrell said, because of the New Century Scholars program and its links to the business community.

The bonds would fit nicely into plans already approved for Smoky Mountain, Burrell said. As part of a larger renovation project at the school, some $900,000 has been designated to renovate the school's cafeteria into a technology center. The remaining $1.1 million could then be used for other infrastructure needs, he said.

Commissioners asked Burrell for more details on how the money would be spent. They also asked finance officer Darlene Fox to determine if the county could incur additional debt at this time.

In his report to the board, tax assessor Cecil Dills said the Board of Equalization and Review has completed its duties by hearing the complaints of property owners unsatisfied with their revalued property figures. Notices will be sent to all who appeared before the board this week, he said, at which time they will have 30 days to appeal the board's decision.

About 10 property owners have already appealed the decision of the board to the state Property Tax Commission, he said. Should hearings be warranted, the county's law firm ­ Hunter, Large and Sherrill ­ will most likely defend the county's position in Raleigh.

A recent change in the revalution schedule from an eight- to four-year cycle has made it possible to retain the personnel hired for this year's revaluation, Dills said. Those employees are scheduled to receive additional training and certification as property assessors, he said. The down side to the additional staff, he said, is the limited office space available for his expanded department.

Commissioners appointed Myrtle Youngbird of Cherokee to the Council on Aging board. They also agreed to readvertise the ordinance control officer's position within the building inspection's department.

Board members made two schedule changes and set a public hearing. The date of the next Smart Growth meeting has been changed from Tuesday, Nov. 14, to Monday, Nov. 13, at 7 p.m. at the Cashiers Community Building. The Smart Growth meeting date was changed to avoid a conflict with a Nov. 14 TWSA meeting, also in Cashiers, called to take public comment on expansion plans for the Cashiers sewer plant.

Also, the date of the next regular commissioners' board meeting has been changed from Thursday, Nov. 16, to Wednesday, Nov. 29. That meeting will begin at 5 p.m. with a work session, to be followed at 6 p.m. by a public hearing on proposed changes to the manufactured home park ordinance.

Back to Archive: 11/09/00.