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Supervisors set Dec. 17 public hearing on athletic‑association tax‑exemption request
Summary
The board authorized a public hearing Dec. 17 to consider a real‑and personal‑property tax exemption application from the Capering Durable Athletic Association, and asked staff and legal to clarify whether state code 'shall' requires collection of advertising/hearing costs.
The Southampton County Board of Supervisors authorized a public hearing to consider a property tax exemption application by the 'Capering Durable Athletic Association' and scheduled the hearing for the board's Dec. 17 meeting.
Chairman Edwards and other supervisors discussed whether the locality may require applicants to pay the cost of the legally required public hearing advertisement. The chair said he had researched a 1995 court interpretation that 'shall' can be read as 'may' in the statute and questioned requiring an applicant to pay advertisement costs to receive a small exemption. County staff cautioned that the state code indicates the locality "shall" collect advertising costs; staff said they would review training materials and consult legal to clarify the requirement.
The board voted to advertise and hold the hearing; staff will provide legal clarification before the hearing. The transcript contains the applicant name as given in the meeting record; staff should confirm the precise legal name and any required filing materials prior to the Dec. 17 hearing.
