1952-01-17 An adjourned meeting of-the Board of County Supervisors of Albemarle County, Virginia, was
held at the Office Building of said County at 7:30 P.E. on the 17th day of January, 1952.
Present: Nessrs. C. Purcell NcCue, Henry Chiles, H. Ashby Harris, Edward L. Smith, J. W.
Williams and W. W. Wood.
Officers present: County Executive and CommonweaIth's Attorney.
The Chairman asked Nr. Robinson to outline to the Board a personal property assessment policy
and stated that the Board would either approve or make suggestions regarding same. Nr. Robinson ~d-
vised that the Commonwealth's Attorney had requested an opinion of the Attorney General on sheep assess-
ments and that the Attorney General had advised in person that the law speaks only of fair market value
and does not provide for a percentage to be used ~for assessment purposes. ~r. Robinson stated that in
view of the foregoing statement of the Attorney General, he could recommend no other basis than the fair
market value for use in assessing. After considerable discussion of this matter, the following basis
for assessment of livestock and poultry was adopted:
Chickens - $0.~0 each.
Turkeys - $~o00 each.
Sheep - $15.00 each.
Cattle - Grade up to 2 yrs. - $35.00.
Grade over 2 yrs. - 50.00.
Purebred up to 2 yrs. - $40.00.
Purebred over 2 yrs. - 75.00.
The following basis was also adopted for other personal property.
(1) Automobiles are to be assessed on the basis of the N.A.DoA. Book.
(2) Trucks are to be assessed on the basis of the N.A,D.A. Book.
(3) F~rm machinery and other tools and equipment is to be at one-fourth of the
depreciated cost allowing depreciation at the rate of 10% Der annum up to
six years, after which time no further depreciation is to be allowed so long
as the equipment is maintained in a msable condition.
Nr. Chiles advised the Board that Niller School was practically broke so far as operating
expehses are concerned and will not be able to open next year without financial assistance. He further
advised that the School was requesting a contribution of $15,500.00 a year for two years from the City
and County. Nr. Chiles stated that the City Council had been approached regarding this request and had
agreed to contribute the $12,500.00 for two years if the County took similar action. Nr. Chiles stated
that he realized that such a contribution would have tc be subject to the approval of the Commonwealth'
Attorney. Upon motion, made by ~r. Harris and seconded by Nr. Wood, it was decided that the Board take
more time to think this matter over.
Nr. Robinson advised that Nr. Bowen wished to make several changes in the letter approved by
this Board at its last meeting addressed to Specialties, Inc. U~on motion, made by Nr. Williams and
seconded by Nr. Harris, the Airport Committee was given authority to amend this letter as they see fit.
(NOTE: Thin, letter which is spread in the minutes of the prior meeting has been amended and approved by
the Airport Committee.~
Upon motion, made by Nr. Chiles and seconded by Nr. ~illiams, the following resolution was
uuanimously adopted:
BE IT ~SOLVED by the Board of County Supervisors of Albemarle County,
Virginia, that $50.00 be and is hereby appropriated from th~ Unappropriated Re-
serve of the General Fund to be used for signs at the County Dump.
Upon motion, the meeting adjourned.
Chairman