Law vs. rules
January 08, 2011
I have just finished reading the article, “County to seek legal opinion on assessing farmland taxes” by Christine Smith. I am amazed that not one time in the entire article was the actual law mentioned. Several times the article refers to the N.C. Department of Revenue Manual. In one instance is stated the following, “Both Jones and Jenkins said they follow the state’s procedural manual.” Doesn’t the tax office need to follow the law over and above a manual from the NCDOR?
The law states that it is “irrelevant whether the property owner received income or rent from the farm operator.” As it stands, if a farm meets the sound management program qualification, and does not own the livestock it is irrelevant.
Knowing that the N.C. law supersedes the NCDOR manual/guidelines, this should be open and shut, period. Furthermore, property in production is defined as “land that is part of a farm unit that is actively engaged in the commercial production or growing of crops, plants, or animals under a sound management program.”
This statement is acknowledgement that a farm is a commercial activity, and farming as a commercial activity qualifies for land use taxation in every assessment of the actual farmland.
The price Mr. McCoy paid for his property has absolutely nothing to do with any of the subject matter.
Tyker Gonzales
Cove City, NC
http://www.newbernsj.com/articles/reading-93831-rules-article.html
Lynn's Notes: Ms. Gonzales has worked tiredlessly to help farmers like Mr. McCoy who have received unfair, unlawful property tax assements--along with our own Hal James, Watchdog Chairman of CCTA. I applaud them both for what they are doing!
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