Board of Supervisors: April 12, 2006

April 12, 2006

April 12, 2006

Virginia:

AT AN ADJOURNED MEETING of the Nelson County Board of Supervisors (from April 11, 2006) at 6:00 p.m. in the Board Room located in the Nelson County Courthouse.

Present:   Harry S. Harris, Chairman
Thomas H. Bruguiere, Vice-Chairman
Constance Brennan, Central District Supervisor
       Thomas D. Harvey, North District Supervisor
       Allen Hale, East District Supervisor
Stephen A. Carter, Clerk
Debra K. McCann, Director of Finance and Human Resources
Candy McGarry, Finance and Human Resources Technician
Linda Staton, Finance and Human Resources Technician

I.   Call to Order

Mr. Harris called the meeting to order at 6:10 p.m. with all members present to establish a quorum for the scheduled work session.

II.   Resolution – 2006 Personal Property Tax Relief

Following staff input and discussion by the members of the Board of Supervisors, Mr. Bruguiere moved that the resolution to establish 2006 personal property tax relief within Nelson County be approved. The motion was seconded by Ms. Brennan. Role call was unanimous (5-0) in favor of approval of the resolution, as follows:

RESOLUTION
2006 Personal Property Tax Relief

WHEREAS, the Personal Property Tax Relief Act of 1998, Va. Code § 58.1-3523 has been substantially modified by the enactment of Chapter 1 of the Acts of Assembly, 2004 Special Session I (Senate Bill 5005), and the provisions of Item 503 of Chapter 951 of the 2005 Acts of Assembly; and

WHEREAS, the Nelson County Board of Supervisors has adopted an Ordinance for Implementation of the Personal Property Tax Relief Act, Chapter 11, Article X, of the County Code of Nelson County, which specifies that the rate for allocation of relief among taxpayers be established annually by resolution as part of the adopted budget for the County.

NOW THEREFORE BE IT RESOLVED that the Nelson County Board of Supervisors does hereby authorize tax year 2006 personal property tax relief rates for qualifying vehicles as follows:

•   Qualified vehicles with an assessed value of $1,000 or less will be eligible for 100% tax relief;
•   Qualified vehicles with an assessed value of $1,001 to $20,000 will be eligible for 62% tax relief;
•   Qualified vehicles with an assessed value of $20,001 or more shall be eligible to receive 62% tax relief only on the first $20,000 of assessed value; and
•   All other vehicles which do not meet the definition of “qualifying” (business use vehicle, farm use vehicle, motor homes, etc.) will not be eligible for any form of tax relief under this program.

BE IT FURTHER RESOLVED that the “Transitional Provisions” of § 11-194 of the County Code of Nelson County shall apply to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever earlier occurs.

BE IT FINALLY RESOLVED that the personal property tax relief rates for qualifying vehicles hereby established shall be effective January 1, 2006 through December 31, 2006.

Adopted: April 12, 2006
Attest: _____________________________, Clerk

Nelson County Board of Supervisors

III.   Work Session on Fiscal Year 2006-20067 Budget

The Board of Supervisors continued work on Nelson County’s Fiscal Year 2006-2007 Budget. County staff presented a summary of revenue and expenditures changes that had been completed to address an unanticipated change in local revenues that necessitated lowering the initial real estate tax revenue projection(s) and, as a result, completion of an equivalent adjustment ($582,829) to the expenditure side of the budget. The Board also discussed reducing the period for reassessment of real estate from the present six year timeframe. And, following these discussions, the Board began the review of the expenditure side of the FY 06-07 budget.

IV.    Other Business

A.   Closed Session

Mr. Harvey moved that the Board of Supervisors conduct a closed session pursuant to Section 2.2-3711.A.1 of the Code of Virginia for the purpose of discussion of employee performance. The motion was seconded by Mr. Bruguiere. Roll call was unanimous (5-0) in support of conducting the closed session.

On motion by Mr. Harvey, seconded by Mr. Hale, the Board of Supervisors voted unanimously (5-0) by roll call vote to return to open session. Subsequently, Mr. Harvey moved that the Board of Supervisors certify the conduct of the closed meeting in accordance with the requirements of Section 2.2-3712.D of the Code of Virginia. The motion was seconded by Ms. Brennan. Roll call was unanimous (5-0) to approve the motion to certify the closed session.

B.   County Administrator Report

Mr. Carter briefed the Board of Supervisors a) his meeting on April 12, 2006 with an owner of property located adjacent to the Nelson County Courthouse to discuss the owner’s interest in selling the property to the County and, b) the status of the Schuyler Museum roof project, which County staff are assisting with. The Board took no specific action on either of these items but did agree by consensus that Mr. Carter could notify the Museum’s executive director that the Board of Supervisors would consider a fifty percent share of an estimated expense of $27,660 in support of the Museum’s roof (repair) project.

IV.    Adjournment

On motion by Mr. Harvey, seconded by Mr. Hale, the Board of Supervisors voted 4-0 (with Mr. Harvey not present for the decision) to adjourn the meeting to 6:00 p.m. on April 20, 2006 in the Boardroom located in the Nelson County Courthouse in Lovingston, Virginia.