HomeMy WebLinkAbout1953-01-23 An adjourned meeting of the Board of County Supervisors was held in the County Office Building!!
at 7:30 P.M. on January 23, 1953, with the following members present: Messrs. C. Purcell Mc6ue, E. H.
Bain, H. Ashby Harris, Edward L. Smith, J. W. Williams, and W. W. Wood.
Officers present: County Executive and Commonwealth's Attorney.
The meeting opened with the Lord's Prayer led by Mr. E. H. Bain.
The assessment policy for 1953 was discussed at length and the Commonwealth's Attorney recom-
mended that mmvestock, farm machinery and tools be put in a separate category for tax purposes and that
household furniture be placed in the same category with automobiles with a levy laid on each classifi-
cation. Upon motion, made by Mr. Bain and seconded by Mr. Wood the following resolution was unanimous!
adopted:
BE IT RESOLVED by the Board. of County Eupervisors of Albemarle County,
Virginia, that the following be the pSlicy for the assessment of taxable property
for the year 1953:
1. Real Esta. t~ - Same as the previous year - 25% of fair market value based on
1942 values.
2. Public Service Corporat$o_~ - State Corporation Commission Assessments.
3. Machiner~ and Tools used in a~manufacturinE or mining business -25% of fair
market value computed in same manner as that on farm machinery and tools.
4~. Merchants CaRi~_ta~l - No assessment.
5. TanEib._le Personal Pr_o~r_~ - including automobiles and household and kitchen
furnishings except for farm machinery and tools and livestock:
(a~ Automobiles - Average cash value (75% of fair market value) as shown
by the National Used Car Blue Book.
(b) Household and kitchen furniture - 75% of fair market value.
(c) All other tangible personal property - 75% of fair market value.
6. Fa~ Machinery and Tools and Livestock:
(a)
Farm machinery and tools - 25% of fair market value to be computed on
cost less depreciation; depreciation not to exceed 60% of cost which
will mean assessment values as follows:
(1) New - 25% of cost.
(2) One year old - 22.5% of cost.
(3) Two years old - 20% of cost.
(4) Three years old - 17.5% of cost.
(5) Four years old - 15% of cost.
(6) Five years old - 12.5% of cost.
(7) Six years and older - all machinery still maintained in a usabl~
condition - 10% of cost.
(b) Livestock - 25% ~f fair market value using the following yardstick
Cattl~ ~: Over 2 Years Under 2 Years
Grade ---~~ $17.50
Registered 50.00 25.00
Steers - Grade and Registered 37.50 17.50
Bulls (Fancy, registered, herd bu~ls) - to be based on 25% of
individual value.
Sh_~- Average - $4.00.
Ho_~.- Average - $9.00.
~Hrs~e~:
Work horses and mules $ 7.50
Riding and Jumping 18.75
Brood Mares 75.00
Thoroughbred, fancy, race horses et~. - to be based on 25% of fair
market value of individual
stables.
(c) Chickens and Turkeys - 25% of fair market value computed as follows:
Chickens:
Broilers (1 day to 12 weeks) - 5~ to 20~ per head.
Layers - 25~ to 30~ p~ head.
Bronze - $2.00
Whites - 1.00
BE IT FURTHER RESOLVED that the recommendation of the Commonwealth's
Attorney to lay a separate levy on each category of personal property also be
followed.
Nr. Williams ~stated that he felt that taxpayers should be notified in cases where assessments
are changed in the Department of Finance.
Upon motion, made by Nr. Williams and seconded by Nr. mood, ~.r. Harris, Nr. Bain, Nr. Robinson
and Nr. Downing Smith were appointed as a committee to discuss the County's assessment policy with Nr.
To Jo Nichie, Attorney for ~Nr. Robert Crile.
~. Williams stated tB~t he had no further recommendations to make regarding fire protection
in the County other than the recommendations which he had previously made. Nr. Wood stated that he did
not feel that the County is in a position to go into fire p~otection on Mr. William's proposed basis.
Mr. Bain stated that he felt consideration ~ould be given to the location of a fire uuit on the distri-
bution highway, near Route 29 or near the Central High School and also suggested a fire tax levy for the
Charlottesville District. Nr. Robinson stated that he did not feel the matter should be dropped.
Upon motion, made by Nr. Harris and seconded by Nfo Bain, this matter was continued.
Upon motion, made by Nr. Williams and seconded by Nr. Smith, a request of Mr. Robinson to
increase Mrs. McClanahan and Niss Hicks of the Department of Finance, and Niss Gibson of the Welfare
Department~ to $150.00 per month each was approved.
Upon motion, made by Nr. Bain and seconded by Nr. Williams, the rate of pay of personal
property assessors was increased from $1.10 per hour to $1.25 per hour.
Upon motion, made by Mr. Bain and seconded by ~r. Williams, the following resolution was
unanimously adopted:
BE IT RESOLVEB. by the Board of County Supervisors of Albemarle County,
Virginia, that the salary of the Commonwealth's Attorney, Mr. Downing L. Smith,
be increased to SL~O0.O0 per annum.
BE IT FURTHER RESOLVED that the State Compensation Board be and is here~y
requested to participate in its proportionate share of this increase.
N~?~obineon reported that the Game Warden Committee met with Mr. Quinn regarding the work
of Nr. N. G. Elliott and stated that Nrl Quinn was aware that Nr. Elliott was not performing his duties
as in the past. He stated that ~.. Quinn expected to discus~ this matter with Nr. Elliett ~d would
contact the Board regarding this matter. Mr. Harris asked that Nr. Robinson fellow-up on this matter.
Nr. Robinson suggested that the territories of the Game Wardens be changed.
Nr. Bain advised that Nr. Roy NcClanahan had contacted him regarding the condition of South
29 and requested the the Board forward a resolution to the Highway Commission requesting improvement of
same. Upon motion, made by Nr. Wood and seconded b~ ~r. Harris, Mr. Downing Smith, Nr. Bain ~nd Nr.
Robinson were requested to draft a resolution to the Highway Commission and follow-up with a delegation
to the Commission.
Upon motion, the meeting adjourned°
Chairman