January 7, 2009
The Martin County Board of Commissioners met in Regular Session on Wednesday, January 7, 2009 at 7:00 p.m. in the Board Room of the Martin County Governmental Center, 305 East Main Street, Williamston, North Carolina.
ASSEMBLY
Chairman Ronnie Smith, Vice Chairman Elmo “Butch” Lilley, Commissioners C. Mort Hurst, Tommy W. Bowen and Derek Price, County Manager W. Russell Overman, County Attorney J. Melvin Bowen and Clerk to the Board Linda G. Hardison were present. No one was absent.
Chairman Smith called the meeting to order at 7:00 p.m. Following the Pledge of Allegiance which was led by Commissioner Price, Vice Chairman Lilley offered the Invocation.
Chairman Smith began the meeting my introducing fellow Board members, staff and elected officials.
AGENDA APPROVAL
Chairman Smith stated that he would like to remove Item 9-4, NACo Drug Card Program, from the agenda because of the length of this meeting. Commissioner Hurst made a MOTION, with a SECOND by Vice Chairman Lilley, to approve the agenda as amended. The motion was unanimously APPROVED.
PUBLIC COMMENTS
No one had signed up to address the Board.
INTRODUCTION OF NEW EMPLOYEES
Sheriff Dan Gibbs introduced Albert Roberson, Jr. and James E. Sullivan, Sr. who were employed by the Martin County Sheriff’s Department. Both of these men have served Martin County before.
CONSENT AGENDA
Vice Chairman Lilley made a MOTION, with a SECOND by Commissioner Hurst, to approve the Consent Agenda as presented. The motion was unanimously APPROVED by the Board.
The following items were approved with this motion.
1. The approval of the Minutes of the December 1, 2008 Regular and Closed Sessions and the December 19, 2008 Special Meeting.
2. The Financial Report for November, 2008.
3. The Tax Collector’s Report for November, 2008.
November, 2008 Year to Date
Property Taxes $ 956,968.55 $ 3,874,730.15
Motor Vehicles 96,394.62 547,148.62
4. Tax Relief Orders in the amount of $3,265.67
Year
Levy Name Remarks Value Total
2008 Alligood Preston Ray Jr Bill of Sale 3,470 28.98
2008 Bellflower Edward E Error in Value 3,770 31.85
2008 Lalwani Dilip Shankerdas High Mileage 1,650 26.15
2008 Padgett Barry High Mileage 4,100 34.24
2008 Keel Walter R Trust Error in Landfill Fee 162.00
2008 Bailey Harry F III Error in Landfill Fee 162.00
2008 Barber Timmy Howard Error in Listing 1,985 781.25
2008 Baynard Ellen M Etals Error in Listing 8,520 71.14
2008 Hopkins Helen L Error in Landfill Fee 486.00
2008 Nichols Zenner Heirs Error in Landfill Fee 162.00
2008 O’Neal Heather Dysart Error in Listing 17,753 148.24
2008 United Full Gospel
Revival Center Error in Landfill Fee 162.00
2008 United Organics Corp Clerk Error 128,639 1,009.82
5. Tax Refund Request – Zenner Nichols Heirs: According to a memo from the Tax Collector, Annie Daniels and Shirley Cordon, representatives for the property listed to Zenner Nichols Heirs, are requesting a refund of the Solid Waste Availability Fee for the years 2003, 2004, 2005, 2006 and 2007 for the property at 2800 West Island Road. The dwelling that once existed on said property was transferred and billed to another tax payer since 1997. The Tax Assessor has verified these statements and agrees that these fees were billed in error. Therefore, it is the recommendation of the Tax Collector that the taxes paid in error be refunded in accordance with NC GS 105-381.
6. Refund Request for Solid Waste Fee: According to a memo from the Tax Assessor, a letter has been received from United Full Gospel Revival Center requesting a refund for Landfill Fees. Tax Assessor Hilton Edmondson stated that he has researched the request and verified that the property was vacant; however, he emphasized that the Tax Office had not been notified that the mobile had been destroyed. Assessor Edmondson recommended a refund of $150.00
7. Resolution Honoring the Life and Service of Mrs. Lara Knight Perkins: The following resolution was presented to the family of Mrs. Perkins.
Resolution Honoring the Life and Service
Of
Mrs. Lara Knight Perkins
Whereas, the members of the Martin County Board of Commissioners are saddened to have just learned of the recent passing of Mrs. Lara Knight Perkins; and
Whereas, in the year of our Lord 1906 on the 2nd day of June, Lara James was born to the parents of Charlie and Bettie James in Martin County; and
Whereas, in the year of our Lord 1926 Lara Lee James and Eddie Knight were joined together in holy matrimony; and
Whereas, the Lord in his infinite wisdom blessed this union with twelve children; and
Whereas, Mrs. Lara Knight Perkins was a loving daughter, faithful wife, a dedicated mother and farm worker; and
Whereas, Mrs. Lara Knight Perkins reached the age of 102 earlier this year, two years since the Martin County Board of Commissioners honored her with a resolution honoring her for reaching the milestone of her centennial birthday.
Now, Therefore Be It Resolved, by the Martin County Board of Commissioners that they pay tribute to the passing of Mrs. Lara Knight Perkins and wish to thank her and her family members for the service she provided to Martin County and its citizens; and
Now, Therefore Be It Further Resolved, that the Martin County Board of Commissioners expresses its deepest sympathy to the family and that this resolution be read at the memorial service for Mrs. Perkins by the Chairman of this Board and also be spread upon the official minutes of this Board.
8. Airport Commission Appointments: John Gurganus and Keith Copeland were both reappointed to four-year terms on the Martin County Airport Commission. These terms will expire January 31, 2013.
9. Clerk’s Report was included in the packet for informational purposes.
RESOLUTION – WHS FOOTBALL TEAM
Chairman Smith explained that Commissioner Hurst had requested that this resolution be prepared and that the 2008 WHS Football Team and coaches be invited to the meeting. Commissioner Hurst congratulated the team and coaches and emphasized that life lessons were learned during their journey to the State 1A Championship game. He then asked Clerk to the Board Linda Hardison to read the Resolution into the minutes.
RESOLUTION OF CONGRATULATIONS
2008 WILLIAMSTON HIGH SCHOOL FOOTBALL TEAM
WHEREAS, the Martin County Board of Commissioners has learned with great pride of the accomplishments of the 2008 Williamston High School Football Team; and
WHEREAS, the 2008 Williamston High School Football Team beat Jones Senior to win the Eastern Regional Championship and the right to play Mount Airy for the State 1A Championship; and
WHEREAS, the success of the 2008 Williamston High School Football team can be attributed to their individual talents and dedication as a team; and
WHEREAS, the 2008 Williamston High School Football Team throughout this successful season displayed the exemplary skill, character and determination necessary to qualify them for a championship game; and
WHEREAS, the players, coaches, families and fans of the 2008 Williamston High School Football Team deserve congratulations for the time, effort and resources that were required to take a team to the State Championship game;
NOW, THEREFORE, BE IT RESOLVED that the Martin County Board of Commissioners hereby recognizes the outstanding achievements of the 2008 Williamston High School Football Team which earned a place in the State 1A Championship game;
AND BE IT FURTHER RESOLVED by the Martin County Board of Commissioners that each of the players and coaches be congratulated for each personal contribution and for bringing this honor to Williamston High School and the County of Martin.
Commissioner Hurst made a MOTION, with a SECOND by Vice Chairman Lilley, to approve the Resolution of Congratulations for the 2008 WHS Football Team as read. The motion was unanimously APPROVED by the Board.
Each of the team members and coaches introduced themselves to the Board and audience. Then, each Commissioner offered their comments and congratulations to the team.
AUDIT PRESENTATION
Mr. Chris Burton of Pittard, Perry & Crone appeared before the Board to discuss the highlights of the June 30, 2008 audit. Mr. Burton stated that Martin County received an unqualified opinion which is the best opinion possible.
Ms. Cindy Ange, Finance Officer, had prepared the following information for the Commissioners to go along with Mr. Burton’s comments.
Martin County
Revenues by Source
General Fund
6/30/2008 6/30/2007
Ad valorem taxes 44.89% 11,668,642 44.89% 12,086,146 46.41%
Local option sales taxes 21.01% 5,460,400 21.01% 5,100,922 19.59%
Other taxes 1.55% 402,956 1.55% 328,465 1.26%
Intergovernmental 21.21% 5,513,627 21.21% 5,370,963 20.62%
Licenses and fees 0.72% 186,813 0.72% 241,598 0.93%
Sales and services 8.74% 2,271,402 8.74% 2,332,940 8.96%
Investment earnings 1.35% 351,866 1.35% 423,761 1.63%
Miscellaneous 0.53% 138,520 0.53% 157,975 0.61%
25,994,226 100.00% 26,042,770 100.00%
Martin County
Percentage of Change in Ad Valorem Taxes Revenue
Year Ended 06-30-08
Amount Percentage Tax
Year Collected Increase Rate
1998 9,502,460 -0.41% 0.770
1999 9,597,881 1.00% 0.770
2000 10,098,011 5.21% 0.770
2001 10,185,450 0.87% 0.770
2002* 11,668,521 14.56% 0.770
2003 12,203,732 4.59% 0.785
2004 12,188,052 -0.13% 0.785
2005 12,316,564 1.05% 0.785
2006 12,451,545 1.10% 0.785
2007 12,086,146 -2.93% 0.785
2008 11,668,642 -3.45% 0.785
* Increase mainly due to revaluation
Martin County
Growth in Sales Tax Revenue
Year Ended 06-30-08
Sales Tax % of
Year Revenue Growth
1998 3,447,411 2.75%
1999 3,625,310 5.16%
2000 3,839,887 5.92%
2001 3,797,738 -1.10%
2002 3,463,500 -8.80%
2003* 3,859,365 11.43%
2004^ 4,761,902 23.39%
2005 4,665,609 -2.02%
2006 4,709,182 0.93%
2007 5,100,922 8.32%
2008 5,460,400 7.05%
* First year Article 44
^ First Full year Article 44
Martin County
Growth in Sales Tax Revenue
Article 39 - 1%
Year Ended 06-30-08
Article 39 - 1% % of
Year Revenue Growth
1998 1,310,712 -0.40%
1999 1,373,735 4.81%
2000 1,501,965 9.33%
2001 1,420,432 -5.43%
2002 1,327,358 -6.55%
2003 1,400,456 5.51%
2004 1,651,585 17.93%
2005 1,753,085 6.15%
2006 1,535,801 -12.39%
2007 1,669,738 8.72%
2008 1,903,652 14.01%
Martin County
Growth in Sales Tax Revenue
Article 40 - 1/2%
Year Ended 06-30-08
Article 40 - 1/2% % of
Year Revenue Growth
1998 1,073,058 4.85%
1999 1,130,272 5.33%
2000 1,173,794 3.85%
2001 1,193,738 1.70%
2002 1,072,870 -10.13%
2003 1,034,658 -3.56%
2004 1,073,462 3.75%
2005 1,015,333 -5.42%
2006 1,159,540 14.20%
2007 1,258,514 8.54%
2008 1,250,398 -0.64%
Martin County
Growth in Sales Tax Revenue
Article 42 - 1/2%
Year Ended 06-30-08
Article 42 - 1/2% % of
Year Revenue Growth
1998 1,063,641 4.73%
1999 1,121,303 5.42%
2000 1,164,128 3.82%
2001 1,183,568 1.67%
2002 1,063,272 -10.16%
2003 1,026,938 -3.42%
2004 1,065,518 3.76%
2005 1,009,000 -5.30%
2006 1,153,496 14.32%
2007 1,250,774 8.43%
2008 1,241,786 -0.72%
Martin County
Growth in Sales Tax Revenue
Article 44 - 1/2%
Year Ended 06-30-08
Article 44 - 1/2% % of
Year Revenue Growth
2003 397,313
2004 971,358 144.48%
2005 888,191 -8.56%
2006 860,345 -3.14%
2007 921,896 7.15%
2008 945182 2.53%
Martin County
Growth in Sales Tax Revenue
Article 46 - 1/4%
Year Ended 06-30-08
Article 46 - 1/4% % of
Year Revenue Growth
2008 119,381
Martin County
Expenditures by Function
General Fund
6/30/2008 6/30/2007
Human Services 8,639,064 31.62% 8,634,319 32.65%
Education 7,905,158 28.94% 7,498,942 28.36%
Public Safety 4,092,185 14.98% 3,641,325 13.77%
General Government 2,777,644 10.17% 2,761,582 10.44%
Environmental Protection 1,868,927 6.84% 1,893,848 7.16%
Economic & Phy. Development 863,816 3.16% 961,389 3.64%
Transportation 684,575 2.51% 600,327 2.27%
Debt Service 343,277 1.26% 310,458 1.17%
Culture and Recreation 144,367 0.53% 139,365 0.53%
27,319,013 100.00% 26,441,555 100.00%
Martin County
Fund Balance Calculation
Year Ended 06-30-08
Cash and Investments, 06-30-08 5,577,903
Less:
Liabilities (266,241)
Deferred Revenues
arising from cash (103,189)
Fund Balance available for appropriation 5,208,473
2007 Actual Expenditures 27,319,013
Transfers to other funds 163,964
Total expenditures and transfers out 27,482,977
Available fund balance as % of
expenditures and transfers out 18.95%
Martin County
Tax Revenues by Year
1999 2000 2001 2002 2003
Current year 9,069,755 9,312,783 9,507,723 10,696,466 10,982,052
Prior years 396,346 617,070 518,493 763,781 929,247
Tax penalties and interest 124,488 160,655 151,636 200,252 284,304
Tax Commission 7,292 7,503 7,598 8,022 8,129
Total 9,597,881 10,098,011 10,185,450 11,668,521 12,203,732
2004 2005 2006 2007 2008
Current year 10,996,026 11,094,475 11,308,910 11,192,781 10,903,880
Prior years 904,172 953,619 898,057 712,972 605,310
Tax penalties and interest 279,295 259,177 226,337 170,181 149,111
Tax Commission 8,559 9,293 18,241 10,212 10,341
Total 12,188,052 12,316,564 12,451,545 12,086,146 11,668,642
Martin County
Tax Collection Rates
Current Year Tax
Year Ended 6-30 2001 2002 2003 2004 2005 2006 2007 2008
Ad Valorem 95.89 94.67 94.29 94.62 95.32 96.16 96.4 95.22
Motor Vehicle 79.21 78.75 76.61 78.94 83.88 85.71 83.8 83.94
Combined 93.99 93.01 92.49 93.00 94.13 94.87 95 93.89
Martin County
Medicaid
Fiscal Year Medicaid Dollars % Increase
1998 1,231,416 5.00%
1999 1,292,322 4.95%
2000 1,530,218 18.41%
2001 1,697,485 10.93%
2002 1,956,534 15.26%
2003 1,993,005 1.86%
2004 2,002,361 0.47%
2005 2,195,738 9.66%
2006 2,247,665 2.36%
2007* 2,466,749 9.75%
2008 2,124,246 -13.88%
TOTAL 20,737,739
Increase in 2007 from 1998 1,035,333 84.08%
2007 amount is net of $425,317 cap received.
Commissioner Hurst questioned the Finance Officer about funds that were shifted several years ago into the Water Fund. He wanted to know if these funds had been repaid. Ms. Ange stated that these funds have been paid back. The Board also discussed way to help the Water Districts to become self-sustaining.
PHYSICAL ACTIVITY & NUTRITION COALITION
Mr. John Fulk introduced himself as the new health educator for MTW District Health Department. He stated that he is in the process of assessing the health concerns of the community. He invited everyone in attendance to a meeting scheduled for the following night to organize the Martin County Local Physical Activity and Nutrition Coalition.
OLD BUSINESS
Albemarle Mental Health: Manager Overman explained in a memo to the Board that Commissioner Hurst had requested that this item be placed on the agenda as a follow-up to the last meeting. Specifically there were two questions or issues.
- The status of funds owed to Martin Enterprises.
- Possible exploration of other possibilities for the delivery of mental health services for the citizens of Martin County.
Vice Chairman Lilley reported that the mental health board had met the night before. Much was accomplished as a result of this meeting. At the last meeting, Vice Chairman Lilley, who is one of Martin County’s representatives on the mental health board, explained that most of the mental health board meeting had been in Closed Session and he was not at liberty to discuss what occurred in that meeting. The issues that were discussed in Closed Session at the last meeting were acted on at last night’s meeting and he could now give a report to the Commissioners.