THE VIRGINIAN-PILOT
Copyright (c) 1995, Landmark Communications, Inc.
DATE: Wednesday, February 22, 1995 TAG: 9502220419
SECTION: LOCAL PAGE: B1 EDITION: NORTH CAROLINA
SOURCE: BY ANNE SAITA, STAFF WRITER
DATELINE: CURRITUCK LENGTH: Short : 49 lines
A Kitty Hawk man said Tuesday he will continue to pursue tax relief for Corolla Light property owners that he contends were overcharged to pay for tax-exempt areas in their subdivision.
``We will investigate all avenues of appeal,'' Dave Holton said, following county commissioner's denial of his appeal at a Monday evening hearing at the Currituck County courthouse.
The Board of Commissioners voted unanimously to reject Holton's request for tax refunds and lower assessments for about 60 land owners in the Outer Banks resort community.
There was no discussion among the commissioners before they voted.
``I didn't expect to win at this level because this is complicated and takes some looking into before it will really sink in,'' Holton said Tuesday. His agreement with the property owners calls for him to get 45 percent of anything they recover.
County officials have admitted they made a mistake when the Board of Equalization and Review granted Outer Banks Ventures, Inc., developers of Corolla Light, tax exemption on some common properties.
The county in 1989 gave tax breaks on several parcels and amenities, such as tennis courts and a sports complex, after being told the properties belonged to a homeowners' association.
The Corolla Light Community Association had use of the facilities, but the developers held the title to the properties until recently.
Tom White, an attorney for Outer Banks Ventures President Richard Brindley, told commissioners the homeowners' association controlled the properties, regardless of who held the deed.
``The value of the amenities is not in the ownership,'' he said. ``The value is in the right to use.''
Holton maintains that Corolla Light property owners foot the bill for the taxes the county would have collected on recreational lands. He is asking for a $1,086 refund and a $15,000 reduction on 1995 assessments for each of the property owners he represents.
Most land owners involved in Monday's hearing live in another state or country, some as far as Switzerland.
Holton said he is consulting with an attorney to determine the next step in his appeal. by CNB