THE VIRGINIAN-PILOT
Copyright (c) 1995, Landmark Communications, Inc.
DATE: Tuesday, February 21, 1995 TAG: 9502210291
SECTION: LOCAL PAGE: B1 EDITION: NORTH CAROLINA
SOURCE: BY ANNE SAITA, STAFF WRITER
DATELINE: CURRITUCK LENGTH: Medium: 58 lines
Currituck County property owners weren't charged more to make up for tax exemptions on common lands in their subdivisions, said the man who last assessed each county parcel.
``No, I didn't add anything to the lot values,'' said Luther Ford, when questioned at a tax appeal hearing Monday evening.
Currituck County officials hired Ford to assess county properties for a 1989 re-evaluation. Those assessments are being challenged by a group of Corolla Light property owners. They are represented by David Holton, former general manager of the resort community.
A decision on tax relief for these property owners had not been reached by early Monday evening.
The tax appeal includes about 60 Corolla Light property owners. Most live in another state or country, and collectively they own 96 parcels. Since the appeal was filed in December, more than 30 others have asked to be added to the list, Holton said.
Holton, 47, of Kitty Hawk was general manager of Corolla Light for 2 1/2 years. His investigation into the Corolla Light tax exemptions began shortly after he left in June 1994.
Operating as Tax Resolutions Ltd., Holton is asking the county to refund $1,086 for each property.
Holton also is asking the county to reduce the 1995 assessments on the lots and homes by nearly $15,000 each.
County officials have acknowledged the recreational lands and open space should have been taxed if they were privately owned, but they maintain that other taxpayers did not pick up the tab.
Corolla Light developer Outer Banks Ventures Inc. asked for a tax waiver in 1989 for areas, including tennis courts and a recreation center, that it said belonged to the Corolla Light Community Association.
Until recently, however, the developers - not the homeowners' association - still held the deeds for those parcels.
Currituck County Tax Assessor W.C. Dozier said last week that his department did not research ownership when the Corolla Light properties were granted tax exemptions.
Holton, who is unemployed, said he initially approached Currituck County Attorney Bill Romm and County Manager Bill Richardson last fall, believing he had found undiscovered taxes and was entitled to a finder's fee.
Holton had asked for 25 percent of $377,000 he believed the county could recover in back taxes, penalties and interest.
When that request was rejected, Holton said he delved into county records, including May 1989 minutes of the Board of Equalization and Review.
Holton expressed frustration with the way Romm and members of the Board of Commissioners handled the hearing. After the sometimes tense meeting, Holton said, ``Obviously, we have the opportunity to take this to Superior Court - where we will have a full hearing.'' by CNB