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July 23, 1974
<br />
<br />74-287
<br />
<br /> The following report was submitted by City Assessor J. C. Wallace:
<br />
<br /> "With reference to "why there are erroneous assessments and why it takes three (3)
<br />years before the error is discovered?"
<br />
<br /> be an exact
<br />
<br /> The apFraisal i.e. assessment of Real Estate is not and never will
<br />science.
<br />
<br /> We
<br />surveys.
<br />
<br />can inherit errors via coFied deeds, poor
<br /> This office is not respensible for surveying property, or title
<br />
<br />legal descriptions, and even inaccurate
<br /> insurance.
<br />
<br />As to the three years required to discover an error, it would appear that there is
<br />
<br />a misunderstanding. When we request refunds based on three years, this does not mean
<br />that we discovered an error three years ago and have waited until the currer~year to
<br />correct this error. Rather we are adhering to the law that allows for collection or re-
<br />funding on the basis of current year plus three back.
<br />
<br /> During fiscal 1973-74, this office requested refunds for property owners on six
<br />(6) occasions for a total dollar value of $403.31. This represents .00019% of the to~al
<br />parcels or .00000458% of the ~otal revenue from real estate taxes.
<br />It is apparent that I should change my initial paragraph in my requests. In order
<br />to simplify that I consider a minute problem I have stated "through an error chargeable
<br />to this office, etc.", when in reality, last year of the six requests, only two were
<br />the responsibility of my office, the others were as follows:
<br />
<br /> Removed two useless buildings after paying the taxes in advance.
<br />
<br /> A ~218 valued stable removed several years ago. reflecting decrease in taxes of
<br />$4.95/year.
<br />
<br /> Charged for attic floor and stairs when in reality, owner had stairs only. A $90
<br />value re.flects taxes of $2.19/year.
<br />
<br /> I would be the first to admit that such requests must seem ridiculous to the council:
<br />however, if this office exercises the authority of adding via supplemental taxes, then
<br />one must show the same consideration to the citizen who has over-paid, even through his
<br />own carelessness.
<br />
<br /> It has ~a~en this office the better part of fourteen years to edit, audit, and re-
<br />audit ownerships etc. after inheriting the original office plus two annexations in the
<br />ensuing years. Hopefully, we can keep our ~quest to a minimum; however, I would be
<br />'indeed surprised if we ever become so good that we do not make or admit a mistake.
<br />
<br /> As a suggestion, to eliminate the time consumed by council, I would like to suggest
<br />that you and Council consider that a separate budget accoUnt be set up to handle the
<br />problem of monies paid to the City that can only be refunded by councilmatic action.
<br />Brekerage firms use a "Errors Account" and even financial institutions have an account
<br />'Loss other assets charged".
<br />
<br /> As to how to eliminate erroneous deeds or surveys, I am at a loss unless the City
<br /> would care to undertake a City-wide survey and/or title search."
<br />
<br /> 74-246 On motion of Mr. Hol&ey and seconded by Mr~ Elliott, the following re-
<br /> solution was adopted, and by the following vGte:
<br />
<br />"A RESOLUTION APPCINTING VIEWERS FOR CLOSING AN UNNAMED ALLEY 10 FEET IN
<br />WIDTH ON THE PLAT OF THE CRAFORD PLACE CORPORATION.
<br />
<br /> WHEREAS, Holt W. and Gale H. Butt and Caroline MacKenzie have made application to
<br />vacate and close the hereinafter described portion of a certain street, and it appearing
<br />that notice of the application and request for the appointment of viewers was duly posted
<br />on the bulletin board of the Circuit Court of the City of Portsmouth, and in two other
<br />public places in said City, at least 10 days prior to July 23, 1974.
<br />
<br /> NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Portsmouth, Virginia,
<br />that Frank N. Bilisoly, Zalmon I. Blackman, Raymond Tweed, R. Irvine Smith and James L.
<br />Choate, be appointed viewers to view the hereinafter described portion of such street
<br />and report to this Council in writing whether in their opinion, any, and if any, what
<br />inconvenience would result from vacating and closing the following:
<br />
<br /> An unnamed:~illey
<br />of the Craford Place Corporation, recorded in the Clerk's Office of the
<br />Circuit Court of the City of Portsmouth in Map Book 1, Page 35, extending
<br />north from the north line of Craford Place to the northern line of the
<br />property shown on said plat, the eastern line of said alley being ninety
<br />(90) feet west of the western side of Washington Street and said alley
<br />adjoins parcels 43, 44, 45 and 46, Map 16, as shown on the Tax Maps of
<br />the City of Portsmouth."
<br />
<br />ten (!0) feet in width showm on the plat of the property
<br />
<br />Ayes: Early, Elliott, Hotley, Oast, Davis
<br />Nays: None
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