1 00:05:33,710 --> 00:06:03,690 Okay, let's go ahead and get started. This is the tax road correction board. Thursday, August the 27th. Call the meeting to order, roll call please. Here, here, here, here, we have a quorum. Okay. Notice that the meeting was properly posted on August 25th. Item number one is discussion possible action to approve the minutes from the regular meeting held on July 27th. 2 00:06:03,690 --> 00:06:04,990 by the 30th, 3 00:06:07,280 --> 00:06:09,500 motion and second. 4 00:06:09,920 --> 00:06:10,580 Roll call please. 5 00:06:11,140 --> 00:06:11,520 Grissom. 6 00:06:11,980 --> 00:06:12,140 Yes. 7 00:06:12,580 --> 00:06:12,960 Thompson. 8 00:06:13,180 --> 00:06:13,340 Yes. 9 00:06:13,820 --> 00:06:14,300 Corp. 10 00:06:14,400 --> 00:06:14,680 Yes. 11 00:06:14,980 --> 00:06:15,540 Mission carries. 12 00:06:16,500 --> 00:06:16,740 Okay. 13 00:06:16,780 --> 00:06:18,140 Next up is public comment. 14 00:06:18,620 --> 00:06:19,460 No one signed up. 15 00:06:19,780 --> 00:06:19,900 Okay. 16 00:06:21,520 --> 00:06:27,740 Item number two is discussion possible action regarding the notice of schedule of our regular 17 00:06:27,740 --> 00:06:31,300 meetings of the Cleveland County tax roll correction. 18 00:06:32,260 --> 00:06:35,600 That'll be held during the 27 calendar year. 19 00:06:35,600 --> 00:06:36,560 Okay, 20 00:06:39,550 --> 00:06:42,710 now second that motion and a second, Rokall. 21 00:06:42,930 --> 00:06:45,070 Chris Tomson. 22 00:06:45,130 --> 00:06:45,250 Yes. 23 00:06:45,490 --> 00:06:45,670 Yes. 24 00:06:46,050 --> 00:06:47,130 Mission carried. 25 00:06:47,670 --> 00:06:54,210 Item number three, discussion possible action regarding complaint, erroneous assessment, 26 00:06:55,030 --> 00:06:56,510 amputation for correction. 27 00:06:59,170 --> 00:06:59,530 Okay. 28 00:06:59,790 --> 00:07:08,710 I'd like to, the petition submitted, I would like to strike two petitions from the agenda. 29 00:07:08,710 --> 00:07:18,050 that would be petition number 4 0 0 3 2 and 4 0 0 3 3 I'd like to those were 30 00:07:18,050 --> 00:07:24,330 submitted in air from my office I'd like to make a motion to strike those from 31 00:07:24,330 --> 00:07:34,570 today's meeting. With a motion to strike I'll make a motion to strike 4 0 0 3 2 and 32 00:07:34,570 --> 00:07:35,830 was 0, 0, 3, 3, 3. 33 00:07:36,330 --> 00:07:36,630 OK. 34 00:07:37,090 --> 00:07:37,790 Got a motion. 35 00:07:38,190 --> 00:07:38,670 Roco. 36 00:07:40,370 --> 00:07:40,850 Christmas. 37 00:07:41,230 --> 00:07:41,430 Yes. 38 00:07:41,830 --> 00:07:42,290 Thompson. 39 00:07:42,490 --> 00:07:42,690 Yes. 40 00:07:43,030 --> 00:07:43,230 War. 41 00:07:43,550 --> 00:07:43,790 Yes. 42 00:07:44,030 --> 00:07:44,510 Mission carried. 43 00:07:46,030 --> 00:07:46,510 OK. 44 00:07:47,230 --> 00:07:47,550 OK. 45 00:07:47,990 --> 00:07:54,810 Following the other petitions from petition 4, 0, 0, 3, 1, 46 00:07:56,150 --> 00:07:58,910 skipping 3, 2, and 3, 3, then going forward 47 00:07:58,910 --> 00:08:01,490 to the rest of the petitions all the way 48 00:08:01,490 --> 00:08:03,790 to 4, 0, 0, 5, 0. 49 00:08:03,790 --> 00:08:07,950 So, I'd like to make a motion to pass 50 00:08:10,030 --> 00:08:13,250 those as submitted, to prove those as submitted. 51 00:08:14,350 --> 00:08:14,790 Can you do? 52 00:08:15,530 --> 00:08:20,350 Is there anybody here who's talking about that we have no one sign up? 53 00:08:20,910 --> 00:08:25,110 Is there a little bit of a story behind the more urban, urban, urban, urban, urban, urban? 54 00:08:26,870 --> 00:08:33,530 Yeah, they buy, by the time they buy lots in this one area, it's an addition in Norman, 55 00:08:33,530 --> 00:08:37,630 or in more where it hadn't developed and the city, 56 00:08:38,070 --> 00:08:42,670 more urban renewals trying to kind of take all the lots back to review something with it. 57 00:08:43,110 --> 00:08:47,210 And a lot of time when they buy it, they don't come forward and let us, 58 00:08:47,370 --> 00:08:52,590 we don't know or et cetera, so they end up getting taxed, but they actually shouldn't be taxed. 59 00:08:52,850 --> 00:08:59,070 So basically, these corrections are removing their back taxes they have that they shouldn't have. 60 00:08:59,070 --> 00:09:00,070 So so 61 00:09:01,470 --> 00:09:09,190 petition 4 0 0 3 1 and then beginning at 4 0 0 3 4 3 and including 4 0 0 5 62 00:09:11,710 --> 00:09:14,960 I'll second that I have motion a second broke off 63 00:09:15,570 --> 00:09:20,130 Grisa. Yes, Thompson. Yes more. Yes, I should carry 64 00:09:22,610 --> 00:09:23,110 Okay, 65 00:09:25,870 --> 00:09:31,310 new business unfinished business. Do we have any new business? We have an end to report. Okay 66 00:09:31,310 --> 00:09:54,130 Okay, unfinished business, item number four, discussion possible action regarding the following complaint of the Ronious Assessment and order correction that was postponed during the meeting held June the 30th, item number one, that is item 39, 9, 9, 9, 5, dash, 33, 222. 67 00:09:54,130 --> 00:09:54,990 and these 68 00:09:58,860 --> 00:09:59,960 are all of this... 69 00:10:03,070 --> 00:10:13,830 I think that we ought to take those separately. Okay. That's what you recommend, wasn't it? Yeah, it's a separate case. There's different discussion on any of the. 70 00:10:18,200 --> 00:10:22,060 So, Doug, which which one is item number one, 71 00:10:26,160 --> 00:10:27,180 the Greenland? 72 00:10:27,180 --> 00:10:33,200 I get one last thing, 222, 222, 232. 73 00:10:33,340 --> 00:10:34,240 Okay, that's this one. 74 00:10:34,440 --> 00:10:35,780 So that's number 19. 75 00:10:40,420 --> 00:10:41,320 399-Mod. 76 00:10:45,660 --> 00:10:47,100 399-Mod. 77 00:10:47,100 --> 00:10:48,180 396-Mod. 78 00:10:56,560 --> 00:11:00,900 So, number two is 323. 79 00:11:00,980 --> 00:11:01,380 Okay. 80 00:11:04,100 --> 00:11:04,900 Okay, 81 00:11:38,360 --> 00:11:39,420 so item number one, 82 00:11:47,330 --> 00:11:49,570 That is the pink law. 83 00:11:50,550 --> 00:11:51,310 Doug, is that? 84 00:11:52,630 --> 00:11:57,730 Is that law only service the noun for parking? 85 00:11:58,550 --> 00:12:01,910 That one's pretty much blocked off our system, the noun parking. 86 00:12:02,350 --> 00:12:03,390 That's what it states. 87 00:12:04,010 --> 00:12:05,650 Does anybody else use that for parking? 88 00:12:06,390 --> 00:12:07,770 Does the church ever use that? 89 00:12:08,030 --> 00:12:09,850 Not to my knowledge on that law. 90 00:12:09,850 --> 00:12:19,070 No, but it's kind of fenced off separate than the others, okay, but yeah, to get it to that log 91 00:12:19,070 --> 00:12:27,090 You have to come in through the now. Yeah, there's a passage what he comes through here and then it comes out so 92 00:12:27,090 --> 00:12:30,430 Right, so you know when there's a church 93 00:12:31,010 --> 00:12:39,570 If a person wanted to they there's no there's no blockade. There's no gate. There's no nothing keeping that so they could come 94 00:12:39,570 --> 00:12:53,870 down this drive in the parking. So what's your name? I'll call the second. Is she going to talk on this? 95 00:12:55,770 --> 00:12:57,730 Did you have any comments today at all? 96 00:12:57,730 --> 00:13:16,370 As to item number one, yes, I do, and my comments really are addressed to each item as a whole rather than one at a time, so I'm sure you're taking them one at a time. 97 00:13:17,530 --> 00:13:19,270 Excuse me. Can I get your name full name? 98 00:13:19,270 --> 00:13:28,870 Thank you 99 00:13:31,530 --> 00:13:34,230 so we're on item number one now 100 00:13:38,080 --> 00:13:43,660 If you look at page two of the handout I just gave you 101 00:13:43,660 --> 00:13:50,500 That's a copy of the assessor's map that was distributed last month during your meeting 102 00:13:50,500 --> 00:14:01,140 I simply recopy it. I believe item number one addresses area and pink. Correct. It is a 103 00:14:01,140 --> 00:14:11,120 part of property the church leases to the noun hotel. Now the county looks at 104 00:14:11,120 --> 00:14:16,200 these as separate parcels. The church, of course, does not. The only place we've 105 00:14:16,200 --> 00:14:21,980 seen the the division into these separate parcels is through the assessors 106 00:14:21,980 --> 00:14:29,480 notifications so there is one lease between the mountain hotel and the church 107 00:14:29,480 --> 00:14:37,000 and the pink area on your map is a part of that lease it is used for parking 108 00:14:37,000 --> 00:14:44,940 and if you look at the third page of the handout I just gave you it references that 109 00:14:44,940 --> 00:14:48,180 that as one of the three areas covered by that lease. 110 00:14:49,540 --> 00:14:52,920 That law is primarily used by the noun. 111 00:14:53,840 --> 00:14:55,920 There are provisions in our lease 112 00:14:55,920 --> 00:14:59,960 that when we need the parking for a particular... 113 00:15:01,450 --> 00:15:09,810 We can make arrangements with them for use of it, but I acknowledge that it is primarily used by the NAMP. 114 00:15:12,710 --> 00:15:29,890 So you have to access that, because there's metal ballards down there on the, that would be the east end of that parking. You have to go through that. 115 00:15:31,090 --> 00:15:34,550 like the entry way to the noun. Is that correct? 116 00:15:35,710 --> 00:15:39,970 Yes, except that those posts that you're referring to are removable. 117 00:15:40,690 --> 00:15:46,430 It's not the only way but that's the way most commonly accessed is through the nouns driveway. 118 00:15:47,430 --> 00:15:57,390 So how much can you tell me how much that the church has used that since you leased it to the noun? 119 00:15:58,430 --> 00:16:04,930 No, I don't know the, I think you're asking me for a number of days or a number of events and I don't have that information, I'm sorry. 120 00:16:05,130 --> 00:16:12,630 So if the President Chair and Chair said, okay, we, this is, we own all this parking and we let somebody else use it occasionally, but we want that. 121 00:16:13,290 --> 00:16:14,210 We own, yes. 122 00:16:14,990 --> 00:16:15,790 We have not stolen it. 123 00:16:15,810 --> 00:16:23,290 Yeah, and we're, and we want to, the church, for whatever reason wants to park there, then you would let the Namno and they would remove those ballads. 124 00:16:23,290 --> 00:16:31,250 They're removable and then that would be open easy passage for any from the same entry way that we enter the big blue area 125 00:16:31,250 --> 00:16:32,510 So talk about layer 126 00:16:33,290 --> 00:16:34,610 Yes, and 127 00:16:36,980 --> 00:16:37,660 I've provided 128 00:16:37,660 --> 00:16:43,940 In the third page of the handout I've provided information about what we've 129 00:16:43,940 --> 00:16:45,500 Received in terms of 130 00:16:45,500 --> 00:16:49,560 Income from the noun and what we've taken at all taxes 131 00:16:50,480 --> 00:16:53,300 I did not break the first two down 132 00:16:53,300 --> 00:17:10,480 by individual number although the tax statements are a part of this handout, so you could see the specifics of each person in terms of the assessed value in the taxes paid. 133 00:17:11,200 --> 00:17:17,160 But again, the lease is one lease that covers everything the noun, the lease. 134 00:17:17,160 --> 00:17:23,580 Yeah, so they're probably separate because you probably purchase those at different times. 135 00:17:24,080 --> 00:17:28,580 Well, I did a little bit of research and you couldn't really identify one of their separate, 136 00:17:28,940 --> 00:17:34,000 but you may be right, it occurred many years ago apparently and so, you know, 137 00:17:34,080 --> 00:17:35,240 the history is a little murky there. 138 00:17:35,360 --> 00:17:39,640 Yeah, so I think that's why they've been taking in different parcels. 139 00:17:39,780 --> 00:17:40,200 Am I right? 140 00:17:40,420 --> 00:17:46,940 Yeah, sometimes people buy things at different times, sometimes it might go from one side 141 00:17:46,940 --> 00:17:49,340 of division to another, sometimes they're platted, 142 00:17:49,600 --> 00:17:51,420 like locked locks, sometimes they're unplatted. 143 00:17:52,000 --> 00:17:53,700 So as they're acquired and less the owner, 144 00:17:53,840 --> 00:17:55,980 those properties come forward and tries to combine them, 145 00:17:56,360 --> 00:17:58,160 we just have an individual account. 146 00:17:58,620 --> 00:18:01,320 Sometimes you can't combine them 147 00:18:01,320 --> 00:18:03,800 because at the time they buy a new parcel, 148 00:18:03,800 --> 00:18:05,020 they have a mortgage on it, 149 00:18:05,040 --> 00:18:07,080 it can't be attached to an existing property. 150 00:18:07,320 --> 00:18:08,400 There's a lot of different reasons, 151 00:18:08,760 --> 00:18:11,840 but the main thing is ownership of the property, 152 00:18:11,920 --> 00:18:14,080 which we agree the church owns them 153 00:18:14,080 --> 00:18:19,520 and how they're split up, probably not affected what we're looking at today. 154 00:18:21,240 --> 00:18:24,480 Okay, so I think we should take them one at a time. 155 00:18:25,280 --> 00:18:29,220 Because I do think this from my own, like one opinion, one vote here, 156 00:18:29,620 --> 00:18:31,900 I do think how they're divided does make a difference. 157 00:18:32,160 --> 00:18:39,260 Because I think my viewpoints on this are that if it's available to the, 158 00:18:39,260 --> 00:18:45,260 and I realize this is one of a number of different situations that may or may not be similar, 159 00:18:45,440 --> 00:18:50,580 but I think if it's available for the people of the church, when they need it or want it, 160 00:18:51,000 --> 00:18:56,960 then I think that that's going to draw my, like, okay, well, if it's owned by the church and the 161 00:18:56,960 --> 00:19:02,280 church can have access to whatever they want it, then I view that as being that that's church property. 162 00:19:02,280 --> 00:19:12,700 However, on this particular drawing, this parcel in green 33199, the really isn't access 163 00:19:13,460 --> 00:19:20,200 there aren't parking spaces there, and a portion of that is actually inside the courtyard 164 00:19:20,200 --> 00:19:20,820 of the name. 165 00:19:22,060 --> 00:19:29,940 And I realize that I may be jumping again, Mr. Chairman, a little bit, but my vote is... 166 00:19:29,940 --> 00:19:30,760 That's item number four. 167 00:19:30,760 --> 00:19:40,220 Yeah, so that's that's the parcel 3-3-1-9-9 and and if if you know like I said there's a courtyard 168 00:19:41,160 --> 00:19:51,480 Most of the rest of it is transportation access for these other parcels including the noun's own parcel there just to the south and so 169 00:19:52,900 --> 00:19:59,840 If the chair will allow I would like to make a motion that we take parcel 3 170 00:20:00,000 --> 00:20:29,400 Number three, one, nine, nine, and remove it from the exemption. Number four. Number four. Can we take these one through four? We can vote on them separately, but I'm going to make a motion. That would say that particular parcel, three, three, one, nine, nine, would go on the tax rolls, but the rest of the parcels would not go on the taxes. And we can do that motion. However, 171 00:20:29,400 --> 00:20:31,340 we see fit. 172 00:20:31,420 --> 00:20:32,660 I can't remember our promotions. 173 00:20:33,240 --> 00:20:37,860 Or we can, however chair prefers to do that. 174 00:20:38,620 --> 00:20:41,520 Yeah, you got anything that you want to add? 175 00:20:42,020 --> 00:20:45,180 As to partial three, three, one, nine, nine, 176 00:20:45,180 --> 00:20:48,140 the green area, which is toxic, I know, 177 00:20:48,280 --> 00:20:49,780 it's really difficult for a church member 178 00:20:49,780 --> 00:20:50,840 to park in that patio. 179 00:20:52,180 --> 00:20:57,040 I would point out to this board that when this property 180 00:20:57,040 --> 00:21:03,380 was initially assessed in 25. We did not receive the initial notices so we were not aware 181 00:21:03,380 --> 00:21:11,860 until the tax bill came. And the tax bills came for three properties not full. The fourth one did 182 00:21:11,860 --> 00:21:23,400 not come until March of 26 and it is the green parcel. It is perhaps the most obvious to you, Mr. Thompson, 183 00:21:23,400 --> 00:21:25,780 of what should be taxed. 184 00:21:26,000 --> 00:21:29,040 I would call your attention to the tax statement. 185 00:21:29,500 --> 00:21:32,340 It's in the packet that account number is up 186 00:21:32,340 --> 00:21:36,940 and upper left form, and I've attached the envelope, 187 00:21:36,940 --> 00:21:40,340 which shows that we didn't get mail until March. 188 00:21:41,540 --> 00:21:48,420 So it's puzzling to us that somehow it 189 00:21:48,420 --> 00:21:52,500 wasn't considered taxable until March of this year. 190 00:21:54,460 --> 00:22:02,240 long after the initial notices would have gone out, which we did not receive, and long after 191 00:22:02,240 --> 00:22:07,940 the tax bills went. When we paid in December half of the taxes were paid on three properties, 192 00:22:09,180 --> 00:22:16,340 not this one. And then in March, we were confronted with this fourth bill for taxes. It has been 193 00:22:16,340 --> 00:22:30,740 It was paid in March, but there's no understanding or explanation to the church as to why it was added and why it was added when it was. 194 00:22:33,020 --> 00:22:37,020 So that's a piece of the mystery on this project. 195 00:22:37,160 --> 00:22:42,560 So your saying there's been a continuing dialogue between you and your colleagues at the church and the assessor's office. 196 00:22:42,780 --> 00:22:44,620 This isn't a conversation that's been going on. 197 00:22:44,620 --> 00:22:54,080 I met with Mr. War in February after we had been denied our petition for informal review 198 00:22:54,080 --> 00:23:00,120 by the assessor and the request to have the Aprilization Board review, both of those 199 00:23:00,120 --> 00:23:07,160 have been denied as well as the Nile of our initial payments in December under protest, 200 00:23:07,640 --> 00:23:08,780 they denied the protest. 201 00:23:08,780 --> 00:23:15,680 So, in February, and this is not an area of the law I had ever dealt with. 202 00:23:15,920 --> 00:23:16,000 Sure. 203 00:23:16,400 --> 00:23:21,260 So, I went to George's office and said, you know, this is kind of crazy. 204 00:23:21,480 --> 00:23:23,340 What can we do here? 205 00:23:24,020 --> 00:23:25,760 And he told me about your board. 206 00:23:26,440 --> 00:23:31,420 It was kind enough to share the arms with me that bring petitions before your board. 207 00:23:31,900 --> 00:23:36,080 And at that time, we had discussions about three pieces of property, 208 00:23:36,080 --> 00:23:41,080 the three that we had been assessed and that we paid half of that up to that one. 209 00:23:44,280 --> 00:23:47,780 Never in that discussion was there a court team's discussed. 210 00:23:49,080 --> 00:23:58,080 So yes, I've had three discussions on that occasion with Mr. Warp, but not ongoing discussions 211 00:23:58,080 --> 00:23:58,700 after that. 212 00:23:59,460 --> 00:24:02,900 Doug, do you want anything to make it? 213 00:24:02,900 --> 00:24:05,000 Yeah, I don't agree with that statement. 214 00:24:05,000 --> 00:24:07,100 but we send out notices each year, 215 00:24:07,640 --> 00:24:10,960 and by law we send them to the last known address 216 00:24:10,960 --> 00:24:13,460 that we know of that person that owns that property. 217 00:24:14,060 --> 00:24:17,000 So yeah, we have sent notices when you did come to my office, 218 00:24:17,260 --> 00:24:20,760 I explained that to you and told you missed out to protest. 219 00:24:21,160 --> 00:24:22,760 You have a certain time fine by law 220 00:24:22,760 --> 00:24:24,920 when you can protest a value each year. 221 00:24:25,400 --> 00:24:26,660 You missed that for 25, 222 00:24:27,220 --> 00:24:28,740 and I told you about this avenue 223 00:24:28,740 --> 00:24:30,640 that you can go for this board 224 00:24:30,640 --> 00:24:32,160 where the board agrees with you're not. 225 00:24:32,420 --> 00:24:33,860 It's after this three-member board. 226 00:24:33,860 --> 00:24:37,540 so I don't agree with that, but probably the owner was notified. 227 00:24:38,480 --> 00:24:39,880 Does it abide by mail? 228 00:24:40,480 --> 00:24:41,740 Yes, my regular mail. 229 00:24:42,040 --> 00:24:42,800 Certified mail? 230 00:24:43,220 --> 00:24:44,020 No, regular mail. 231 00:24:44,700 --> 00:24:48,480 By statute, it then requires them to certify things like that. 232 00:24:49,060 --> 00:24:56,220 So it was mailed from your office, but you don't have any knowledge or way to know that it was received or that it got through certain times? 233 00:24:56,540 --> 00:24:59,960 Yes, if it comes back, we try to... 234 00:25:09,490 --> 00:25:30,410 We have a lot of people here, but just individuals say they never received it, etc., and that's been tried and courted and stuff like that. So, I do have a few other statements. One income doesn't have anything about this. It doesn't matter if the church or anybody else makes income off of it. That's nothing to do with that. 235 00:25:30,410 --> 00:25:36,150 with it. It's basically based on use, the church signed leases with the nouns. They've changed 236 00:25:36,150 --> 00:25:42,410 it from exempt to a commercial use. And that's why we put it on this taxable. So I still 237 00:25:42,410 --> 00:25:45,770 think all four parts of the arson should be taxable. 238 00:25:49,700 --> 00:25:51,880 It's pretty simple for us. House of 239 00:25:51,880 --> 00:25:58,480 being used. They've got signs of things of QR codes. You park there, you got to pay. It's 240 00:25:58,480 --> 00:25:59,100 pretty simple. 241 00:26:01,350 --> 00:26:07,690 Okay, should have you get anything that you want to add about partial number 242 00:26:07,690 --> 00:26:17,590 one, the paints. Jews, 99% by the noun, you know, the 400 billet out says is it is exclusively 243 00:26:17,590 --> 00:26:25,210 for religious purpose now that if they only had the hotel park there once, once or twice, 244 00:26:25,210 --> 00:26:31,750 Well, you know, we wouldn't change it, but I'm like on a discretionary use, but here they've got a 245 00:26:32,490 --> 00:26:34,850 Sign lease agreement on all four of these 246 00:26:35,950 --> 00:26:39,990 Not only I'm going to get to the blue and the bigger ones. It's not only used by the 247 00:26:39,990 --> 00:26:47,290 It's got some you could have some now parking there, but a lot of it's designated the students are parking there right now 248 00:26:47,870 --> 00:26:54,990 So since since we're looking at all these together. I'd rather take these one at a time. The orange 249 00:26:55,210 --> 00:27:05,370 area. Is that all in the access area you can drive in? There's a little booth where I went by the other day. 250 00:27:05,550 --> 00:27:08,690 The booth was a language yesterday. It's got somebody in the booth. 251 00:27:09,210 --> 00:27:15,970 The orange ones right there that has signs that say those are designated for now and parking specifically signs there. 252 00:27:16,390 --> 00:27:22,590 But you go into that gate and you go into the blue area and there's some of the packets we've handed out last time. 253 00:27:22,590 --> 00:27:26,290 You can't park there unless you pay. I think the church may 254 00:27:27,370 --> 00:27:31,710 Use it maybe on Sunday or something. I'm not sure about that, but 255 00:27:32,330 --> 00:27:36,890 Basically, that's if we go there right now probably most of its fullest to the park 256 00:27:37,630 --> 00:27:39,910 And if you don't pay you get a ticket are 257 00:27:41,530 --> 00:27:44,410 The parking for two and three 258 00:27:48,230 --> 00:27:57,930 and that yellow area too. Is that all one track on the yellow part? Chris, you know, on 259 00:27:57,930 --> 00:28:00,110 the yellow part? Is that part of the blue? 260 00:28:01,110 --> 00:28:06,330 The yellow is part of the blue because of the yellow area. It just don't happen that yellow. 261 00:28:20,350 --> 00:28:21,950 Yeah, so what about the orange? 262 00:28:32,390 --> 00:28:34,210 I'm pretty sure that's true now. 263 00:28:41,570 --> 00:28:45,290 So how about item number three? 264 00:28:46,130 --> 00:28:50,310 How much do you think the church uses that property? 265 00:28:50,310 --> 00:28:51,030 That 266 00:28:53,110 --> 00:29:01,410 orange section is entered through the same driveway that the blue is. 267 00:29:01,970 --> 00:29:02,070 Right. 268 00:29:02,350 --> 00:29:07,570 There's no separation of those two areas within the church parking lot. 269 00:29:07,830 --> 00:29:10,890 They are separate upon your assessor parcel numbers. 270 00:29:11,750 --> 00:29:13,530 There's a different piece of the coin. 271 00:29:14,650 --> 00:29:20,890 And so when you enter, the signage says that that orange strip, 272 00:29:20,890 --> 00:29:30,590 It's one row of parking is for the noun, and it is covered by the noun's lease between the church and the noun hotel, but it is 273 00:29:30,590 --> 00:29:42,550 It is available for use by the church, again, in working with the noun when we need it and there is no 274 00:29:44,210 --> 00:29:50,610 There's no barrier. There's no separate way to entrance. This is simply identified by signs. Yeah 275 00:29:50,890 --> 00:29:58,750 I would call your attention to the case law. 276 00:30:01,200 --> 00:30:09,500 Mr. Orr's office had pointed out last month the committee watch case, this is on the back page of the handout for me this morning. 277 00:30:13,070 --> 00:30:32,430 As Mr. Orr has said, the use of the property, not the income is the appropriate standard by which these matters are reviewed. And so, the question then becomes. 278 00:30:32,430 --> 00:30:38,470 Okay, how do we establish use exclusively for religious purposes? 279 00:30:39,750 --> 00:30:45,330 And in reviewing not only in Queen City Lodge case, but many other cases, 280 00:30:46,110 --> 00:30:51,630 these issues have come before the public court on buildings and structures, 281 00:30:52,310 --> 00:30:54,730 which is different than a parking lot. 282 00:30:55,290 --> 00:30:59,170 In that, if you rent a space in a building, 283 00:30:59,850 --> 00:31:03,030 you're not keys to it, you have the exclusive use of it. 284 00:31:03,190 --> 00:31:04,410 Nobody else can come use it. 285 00:31:05,430 --> 00:31:07,370 When you rent a space in a parking lot, 286 00:31:07,990 --> 00:31:09,870 you rent it for a matter of a few hours, 287 00:31:10,090 --> 00:31:10,930 or maybe it won't out. 288 00:31:11,930 --> 00:31:14,330 And when you're done with it, can you drive away? 289 00:31:15,110 --> 00:31:17,390 You don't have any other use of that space, 290 00:31:17,990 --> 00:31:20,670 unless you come back and rent it again. 291 00:31:22,010 --> 00:31:25,610 So we can't really equate parking lots 292 00:31:25,610 --> 00:31:27,730 with rental spaces and buildings 293 00:31:27,730 --> 00:31:32,670 because of the nature of the temporary use of a parking lot. 294 00:31:33,390 --> 00:31:36,930 I couldn't find any cases that deal with parking lots. 295 00:31:37,690 --> 00:31:43,030 So I went looking for what else would help us in this situation. 296 00:31:46,430 --> 00:31:51,770 And if we look at the Emanuel Baptist Church versus glass case, 297 00:31:54,350 --> 00:31:56,890 that's a Oklahoma case from 1972. 298 00:31:59,990 --> 00:32:06,650 And the court said, and I quoted in the handout, the exemption authorized by the Constitution, 299 00:32:06,690 --> 00:32:11,710 this is the tax exemption, is not restricted to property used exclusively for public 300 00:32:11,710 --> 00:32:18,190 worship, but embraces all property exclusively that is primarily used for religious purposes. 301 00:32:19,810 --> 00:32:27,610 And went on to say, to say that the exclusive use should be related to the time it is used 302 00:32:27,610 --> 00:32:35,430 rather than the purpose is to distort the plain meaning of our Constitution and I 303 00:32:35,430 --> 00:32:40,750 got this example was helpful. A sanctuary of a church is used clearly for 304 00:32:40,750 --> 00:32:47,090 religious purposes but it's only used a few hours a week. Most of the time it 305 00:32:47,090 --> 00:32:54,090 sits empty and yet we all acknowledge that those properties are exempt from 306 00:32:54,090 --> 00:33:05,110 taxation. The parking lot is necessary for the church to use the church property. We can't 307 00:33:05,110 --> 00:33:12,630 attend if we don't fill up the park. And so it is incidentally necessary to the use of the 308 00:33:12,630 --> 00:33:24,880 buildings that the church owns. Now in the analysis as I understand it of the assessor, they look 309 00:33:24,880 --> 00:33:36,340 down if each of these spaces were rented out, that would give the public a huge number 310 00:33:36,340 --> 00:33:41,300 of spaces in this blue lot, which you'll get to in a minute I guess, but they're looking 311 00:33:41,300 --> 00:33:43,180 at the income that would be generated. 312 00:33:43,440 --> 00:33:50,900 I think this case talks about each used as being incidental to the uses and purposes of 313 00:33:50,900 --> 00:34:00,780 a religious organization and so I want the board to be aware that this is this is 314 00:34:00,780 --> 00:34:06,120 not something that we have a case that says here tell you do it. We have to 315 00:34:06,120 --> 00:34:12,200 interpret it from other cases that don't deal with the same facts and Queen 316 00:34:12,200 --> 00:34:16,700 Cedulage as well as other cases acknowledges that these decisions are fact 317 00:34:16,700 --> 00:34:24,300 specific. And so we're kind of struggling here with how to apply the law to these particular facts. 318 00:34:26,100 --> 00:34:31,960 I would also point out to you that this is probably going to come up repeatedly because 319 00:34:32,700 --> 00:34:38,840 Mr. Ford's office did a memo for you all last month that identified a number of properties that 320 00:34:38,840 --> 00:34:47,880 are owned by churches and I think there even one or two other newer ones that 321 00:34:47,880 --> 00:34:53,880 work on his list. There's a lot of part of a building in that area of town 322 00:34:53,880 --> 00:34:59,980 and I would point out that 323 00:35:00,400 --> 00:35:07,820 As you look at each of these parcels and make your decision, I think the information in the 324 00:35:07,820 --> 00:35:17,240 manual at this church case is illustrative of how you address, okay, this parking lot much 325 00:35:17,240 --> 00:35:25,760 of the time is empty. And we can't assume that, okay, that's a commercial purpose, because 326 00:35:25,760 --> 00:35:30,640 while the public does have a right to park there if they pay, church members 327 00:35:30,640 --> 00:35:34,960 have an even greater right to park there because it belongs to the church. 328 00:35:35,260 --> 00:35:41,920 It has been used for eons by the church and so we can't assess it as 329 00:35:41,920 --> 00:35:47,760 commercial if we're using it by the church. 330 00:35:48,640 --> 00:35:52,900 Mr. Chairman, may I make a couple of comments just about the case that 331 00:35:52,900 --> 00:35:55,520 Ms. Meadows cited to make no laugh to church versus class. 332 00:35:56,320 --> 00:35:58,100 She did provide me a copy of that, 333 00:35:58,180 --> 00:36:01,840 and I've reviewed that the quotes and the citations 334 00:36:01,840 --> 00:36:04,140 that Ms. Meadows cited, I agree with, 335 00:36:04,200 --> 00:36:04,880 those are from the case. 336 00:36:05,060 --> 00:36:06,660 I just want to bring to the board's attention 337 00:36:06,660 --> 00:36:11,060 that the property that was that issue this case, 338 00:36:11,200 --> 00:36:13,620 I believe the sanctuary was used as an example 339 00:36:13,620 --> 00:36:14,880 as you correctly pointed out, 340 00:36:14,880 --> 00:36:17,620 but this case was about whether or not a person 341 00:36:17,620 --> 00:36:20,940 should be taxed, and so I believe 342 00:36:20,940 --> 00:36:25,220 I believe that the assessor's office was trying to tax a 343 00:36:25,220 --> 00:36:29,460 personage where the minister resided a full-time 344 00:36:29,460 --> 00:36:33,060 service compensation for the church, and so the court did 345 00:36:33,060 --> 00:36:38,140 hold that the personage should be found exempt. 346 00:36:38,360 --> 00:36:43,480 So I just wanted the board to be aware that the primary issue 347 00:36:43,480 --> 00:36:45,840 on that particular case was a personage. 348 00:36:46,080 --> 00:36:49,480 And there is another section kind of towards the end of 349 00:36:49,480 --> 00:36:54,860 that case where it just it states that we are convinced that the proper interpretation 350 00:36:54,860 --> 00:36:59,680 of the words used exclusively in our constitutional provision is the use to which the property 351 00:36:59,680 --> 00:37:05,800 is dedicated and devoted. And so in that case they found that a personage was dedicated 352 00:37:05,800 --> 00:37:10,540 and devoted to religious purposes. So I just wanted to point out that language to the board 353 00:37:10,540 --> 00:37:15,280 and let you all know that the primary, I don't disagree with the comments that was made 354 00:37:15,280 --> 00:37:19,600 I just want you know the primary property being looked at that case was a 355 00:37:19,600 --> 00:37:22,840 personage. Okay. Okay. 356 00:37:23,060 --> 00:37:28,540 The question, so if if this if this they were to come, so let's say that the 357 00:37:28,540 --> 00:37:34,420 nouns then whatever they're doing, the President's Church says this is the 358 00:37:34,420 --> 00:37:38,400 funeral, the wedding, whatever that circumstances. And under this lease 359 00:37:38,400 --> 00:37:43,380 agreement, if you church members went to the noun and said okay well this is a 360 00:37:43,380 --> 00:37:46,720 the big event and we're going to need all this parking. Does the noun have the 361 00:37:46,720 --> 00:37:49,940 authority to decline or deny you that request? 362 00:37:51,660 --> 00:37:55,320 We've never run into that situation because we've had a very 363 00:37:55,320 --> 00:37:58,460 formal relationship with them. 364 00:38:01,140 --> 00:38:05,160 Because my understanding from the, and I'm trying to really think about this a lot. 365 00:38:05,820 --> 00:38:09,620 And, and that, because I do know that this is like the thread in your sweater, 366 00:38:09,620 --> 00:38:13,660 if you pull that one thread, your sweater can come unraveled. 367 00:38:13,720 --> 00:38:14,140 And so- 368 00:38:14,140 --> 00:38:16,180 You have to have a whole bunch of these items actually. 369 00:38:16,180 --> 00:38:19,580 Exactly. And so I, my mental test, 370 00:38:19,820 --> 00:38:22,760 and I'm not a lawyer, I'll say that out loud to begin with, 371 00:38:22,840 --> 00:38:26,720 is that, is that I'm aware, just having these conversations, 372 00:38:27,180 --> 00:38:30,980 that there are churches that allow weddings in their church. 373 00:38:31,160 --> 00:38:33,180 And sometimes the church will say, well, 374 00:38:33,440 --> 00:38:34,980 if you want to have your wedding here, 375 00:38:35,180 --> 00:38:37,500 well then we'd like to have this kind of a donation 376 00:38:37,500 --> 00:38:43,180 to the church or whatever. There's some financial changing of money that happens in some of 377 00:38:43,180 --> 00:38:47,700 those instances of around our community. And so the fact that somebody's having a wedding 378 00:38:47,700 --> 00:38:53,500 in a church, they may or may not be a member there, that doesn't really matter. We as the 379 00:38:53,500 --> 00:38:57,560 society of community, we don't move back and say, oh well, you know, you're having these events 380 00:38:57,560 --> 00:39:03,320 in your church and you may be profiting from that. The money goes into the church's treasury, 381 00:39:03,320 --> 00:39:07,260 which is tax exempt under, you know, state tax codes. 382 00:39:07,880 --> 00:39:11,000 And so if that is available to those people 383 00:39:11,000 --> 00:39:12,840 that are members of that church, 384 00:39:13,480 --> 00:39:15,060 on they have the desire, 385 00:39:15,200 --> 00:39:17,480 and all the leases I've seen all have that in there, 386 00:39:17,480 --> 00:39:22,120 that if the grant or the less or has a need of a reason, 387 00:39:22,420 --> 00:39:23,960 then they can exercise that right. 388 00:39:24,080 --> 00:39:26,720 Like you said, hardly ever happens, but it can. 389 00:39:27,400 --> 00:39:29,860 So to the extent, or I'm gonna land on this, 390 00:39:30,020 --> 00:39:32,480 is that if this property is available 391 00:39:32,480 --> 00:39:37,040 to the members of the Presbyterian Church whenever they want to choose to want to take the 392 00:39:37,040 --> 00:39:42,340 ballers out, they can have that lot. But that particular parcel that's inside the courtyard, 393 00:39:43,180 --> 00:39:48,500 well that's not free to use by members of the Presbyterian Church. So I think if we look at 394 00:39:48,500 --> 00:39:56,060 church parking lots that are being rented for football game day parking or these lots that have a 395 00:39:56,060 --> 00:39:59,960 QR code on a poll and I realize there's been somebody going around town going a week 396 00:40:00,000 --> 00:40:29,980 You can make you some money off your parking lot. Well, in my opinion, it doesn't change the nature of that parking lot away from its religious purchase purpose. It might add some texture to that relationship, but it's still those churches still own the property, not selling it. There may be granting some rights that they're keeping their rights for it to be used for the purposes of the church. So my vote will be that if it's available to the members of the church, it might be otherwise used from time to time. 397 00:40:29,980 --> 00:40:34,420 time that might be otherwise held in some sort of agreement but if the church has access 398 00:40:34,420 --> 00:40:39,240 to it when they want it and I don't think in my opinion I will vote no I don't think 399 00:40:39,240 --> 00:40:44,160 it should be taxable but if the property is put in a place where the church members can't 400 00:40:44,160 --> 00:40:52,360 have access to it or they lend, lend, lease, arrange for another parking that is somehow 401 00:40:53,340 --> 00:40:58,440 you mentioned an apartment so let's say there's an apartment next to a church and the apartment 402 00:40:58,440 --> 00:41:04,340 rents that property from the church but they put a fence on it and no parishioners can park 403 00:41:04,340 --> 00:41:09,300 there on Sunday or Wednesday night or whenever that is then I'd see a difference there but if 404 00:41:09,300 --> 00:41:15,020 those properties are available to the people of the church when they choose to use it then I'm 405 00:41:15,020 --> 00:41:19,540 going to vote that it should not be on the tax shows and that goes for Saturday, game day, 406 00:41:19,760 --> 00:41:26,160 if revenues all those kinds of things but if just for out loud if the church says we're going to 407 00:41:26,160 --> 00:41:29,240 rent or lease that and we're going to fence it off and the people who are 408 00:41:29,240 --> 00:41:32,400 members or come to your church can't use it then I think that will be 409 00:41:32,400 --> 00:41:39,420 different. Okay okay so and I don't necessarily completely agree with 410 00:41:39,420 --> 00:41:43,380 chat but I respect your opinions. I want to do articulate that because I know 411 00:41:43,380 --> 00:41:47,560 there's some places where we will disagree but I wanted to make sure that my 412 00:41:47,560 --> 00:41:52,820 opinion was hopefully spoken enough that if we go down this road further you'll 413 00:41:52,820 --> 00:41:59,820 over in my local state. I do. I say as we talk a time before when check was there on a lot of 414 00:41:59,820 --> 00:42:05,500 these it's not ownership we've talked about and you brought it before. I own the building I own 415 00:42:05,500 --> 00:42:11,440 the parking lot and I'm leasing it to church even though I'm you know I'm there for personal 416 00:42:11,440 --> 00:42:18,240 game for me then it would be exempt. It's based on how it's been in the applications apply for 417 00:42:18,240 --> 00:42:24,000 extension say is supposed to be exclusively used for this. It's not how long anybody's 418 00:42:24,000 --> 00:42:31,760 been there. We went out, two days ago, looked at a shopping center that it leases to a church 419 00:42:31,760 --> 00:42:37,040 and part of that shopping center's exit because of that. And we had some vacant land in the 420 00:42:37,040 --> 00:42:41,840 back that was used by a charitable nonprofit that we had it exemplified was used for that 421 00:42:41,840 --> 00:42:47,240 That chair went on profit, they're going vegetables and new stuff for kids and it was included, 422 00:42:47,660 --> 00:42:50,780 well now they've moved off of all that, so we made it back taxable. 423 00:42:51,080 --> 00:42:59,480 So these do fluctuate with the users, my opinion, the majority of the use is not by the 424 00:42:59,480 --> 00:42:59,640 chair. 425 00:42:59,820 --> 00:43:06,800 And I do think that church is, you know, take their assets and use them to create additional 426 00:43:06,800 --> 00:43:07,820 revenue for the church. 427 00:43:07,820 --> 00:43:14,200 and so if I own the parking lot I say and I and somebody will rent my parking lot and I can make 428 00:43:14,200 --> 00:43:20,100 an incidental money we're talking about and that money doesn't go into my for-profit pocket it 429 00:43:20,100 --> 00:43:24,820 goes into my mission of a church pocket and that's kind of where I'm looking at this it's like where 430 00:43:24,820 --> 00:43:30,220 does the money then go? Well it goes into the church's coffers and they're using it for religious purposes 431 00:43:30,220 --> 00:43:37,440 yeah and then you know incidental discretion on some of these that will come in but when you're 432 00:43:37,440 --> 00:43:39,400 sign in the lease and they're signing it everywhere. 433 00:43:39,940 --> 00:43:41,680 I still believe it should be taxed here. 434 00:43:41,980 --> 00:43:45,360 Okay, so back to item number one. 435 00:43:48,100 --> 00:43:50,300 Item number one is the pink area. 436 00:43:50,920 --> 00:43:55,440 I would make a motion that we approve the assessment on number one. 437 00:43:57,440 --> 00:44:00,440 And number one is this, this, yeah, pink. 438 00:44:01,580 --> 00:44:02,820 And you're saying approve it. 439 00:44:03,080 --> 00:44:06,720 You're saying approve the taxual correction 440 00:44:06,720 --> 00:44:12,300 where it's going to be exempt or you're trying to make a motion that it's taxable because it 441 00:44:12,880 --> 00:44:18,360 looks to me like you could exclusively be in use by the taxable correction in this instance 442 00:44:18,880 --> 00:44:27,120 is to request this board to taxable correction is to take it from taxable to non-taxable. 443 00:44:27,300 --> 00:44:34,240 So for number one, I think if you're trying to state that you're trying to make a motion that it 444 00:44:34,240 --> 00:44:37,160 this taxable, then we'd want to deny the corrects. 445 00:44:37,220 --> 00:44:37,460 Okay. 446 00:44:38,060 --> 00:44:41,460 So I'll make a motion to deny number one. 447 00:44:42,140 --> 00:44:46,200 And I'm going to, I'm going to, the, no against your motion. 448 00:44:46,480 --> 00:44:49,260 And the reason is because that can be made available. 449 00:44:49,360 --> 00:44:51,600 So it's not, the ballers can be removed. 450 00:44:51,880 --> 00:44:53,960 Anyone who wants to drive down the street 451 00:44:53,960 --> 00:44:56,600 and go part back there, that's even the church can do so. 452 00:44:56,800 --> 00:44:58,860 But I'm, I'm going to second it. 453 00:44:58,860 --> 00:44:59,960 and then what 454 00:45:00,000 --> 00:45:29,980 We have a second. Then I think we haven't been in discussion. Okay. So I'm going to second rest. These motion to the nine of our motion and second. You have anything else you want to add? No, I just want to point out that that is available to the members of the church. And, you know, it's got the ballerjub. If we knew how much the church used it, that might change my opinion of it. So we've got a motion and a second on the item number one. 455 00:45:29,980 --> 00:45:30,740 one, Rokall. 456 00:45:31,680 --> 00:45:32,240 Chrisam? 457 00:45:32,460 --> 00:45:32,740 Yes. 458 00:45:33,080 --> 00:45:33,480 Thompson? 459 00:45:33,720 --> 00:45:33,880 No. 460 00:45:35,040 --> 00:45:35,600 War? 461 00:45:35,920 --> 00:45:36,240 Yes. 462 00:45:36,660 --> 00:45:37,300 Motion carried. 463 00:45:38,220 --> 00:45:38,420 Okay. 464 00:45:39,960 --> 00:45:43,560 Item number two is the blue law. 465 00:45:44,100 --> 00:45:44,240 It 466 00:45:51,500 --> 00:45:53,060 gets three, three, two, one. 467 00:45:58,100 --> 00:45:59,120 That's been corrected. 468 00:45:59,440 --> 00:46:00,340 Three, three, two, one. 469 00:46:03,460 --> 00:46:05,880 So, item number two is the blue law. 470 00:46:06,420 --> 00:46:06,780 Yes, sir. 471 00:46:06,960 --> 00:46:07,040 Okay. 472 00:46:16,740 --> 00:46:17,300 So 473 00:46:19,450 --> 00:46:28,370 three three two one is the blue parcel and it's number two on the agenda, which includes the yellow and the 474 00:46:28,370 --> 00:46:32,170 exclusive parking in the yellow and then the mid first parking in the red. 475 00:46:37,120 --> 00:46:44,240 Well, I make a commission that we exempt that property. I'm not sure whether it's for against but that we exempt that parcel 476 00:46:46,300 --> 00:46:50,860 33201 number two on our agenda from that one. Okay. I'll second that 477 00:46:54,770 --> 00:47:00,650 Don't you have anything you want to add to that one? I already we all know my opinions. We've already discussed it all right 478 00:47:00,650 --> 00:47:02,050 Roco, please 479 00:47:02,050 --> 00:47:02,610 Yes. 480 00:47:04,390 --> 00:47:04,930 Yes. 481 00:47:04,930 --> 00:47:05,090 Thompson. 482 00:47:05,310 --> 00:47:05,490 Yes. 483 00:47:05,950 --> 00:47:06,170 More. 484 00:47:06,410 --> 00:47:06,670 No. 485 00:47:07,930 --> 00:47:08,470 Okay. 486 00:47:10,810 --> 00:47:12,530 I am number three. 487 00:47:12,850 --> 00:47:18,930 I've come got a little heartburn for that because I see that parking lot is usually in the 488 00:47:18,930 --> 00:47:19,210 mornings. 489 00:47:19,410 --> 00:47:20,090 It's usually full. 490 00:47:20,370 --> 00:47:22,290 Looks me like they're now parking. 491 00:47:22,930 --> 00:47:27,410 But it is a separate entrance and it's not blocked off to the public. 492 00:47:27,670 --> 00:47:30,990 So I would make a motion to approve number three. 493 00:47:31,510 --> 00:47:36,970 to be tax exempt. Yes, that would be denied. To deny. Motion to deny. 494 00:47:39,030 --> 00:47:40,410 Okay, I'm sorry. I'm 495 00:47:40,410 --> 00:47:49,410 confused. Can we clarify that motion? So the results of the motion would be that it is not on 496 00:47:49,410 --> 00:47:57,150 the tax rules. Right. So you have to tell us do you want to be yes or no or no? I think if you're 497 00:47:57,150 --> 00:48:03,430 that you want it to be tax-exempt and I think the motion would be to grant the 498 00:48:03,430 --> 00:48:08,350 taxual correction. Okay that's the motion. No grant then. I think that's the 499 00:48:08,350 --> 00:48:13,710 backwards. If you the tax roll right now all four properties are taxable. So the 500 00:48:13,710 --> 00:48:19,070 taxual correction was put forward to make them exempt by the church. They're 501 00:48:19,070 --> 00:48:24,870 requesting they become exempt. So to deny the taxual correction is to make 502 00:48:24,870 --> 00:48:28,170 to make them taxable. 503 00:48:28,310 --> 00:48:28,770 Right. 504 00:48:29,090 --> 00:48:33,810 And I thought that Board Member Grissom said he wanted it to be exempt. 505 00:48:34,150 --> 00:48:34,490 Exempt? 506 00:48:34,730 --> 00:48:34,870 Yes. 507 00:48:34,910 --> 00:48:38,810 So I think it would be to grant the taxual correction to make it exempt. 508 00:48:39,370 --> 00:48:39,510 Yes. 509 00:48:40,010 --> 00:48:40,130 Okay. 510 00:48:40,530 --> 00:48:40,790 That's okay. 511 00:48:41,370 --> 00:48:41,510 Okay. 512 00:48:41,650 --> 00:48:43,110 So we're going to get confused about this. 513 00:48:43,250 --> 00:48:44,110 I just want to read real quick. 514 00:48:44,410 --> 00:48:50,650 So the reason I'm voting to grant the exemption on that is because it's really part of that 515 00:48:51,260 --> 00:48:52,210 blue parking lot. 516 00:48:52,210 --> 00:48:55,730 even though there are signs up there for the noun parking. 517 00:48:56,870 --> 00:49:01,910 It's been used exclusive zone for the noun parking because there are signs that restricted. 518 00:49:03,070 --> 00:49:03,270 Okay. 519 00:49:03,630 --> 00:49:04,770 So we'll get a motion in a second. 520 00:49:05,210 --> 00:49:06,010 Uh, Rokal. 521 00:49:07,070 --> 00:49:09,230 I'm sure I'd like to have clarity on the motion. 522 00:49:09,250 --> 00:49:09,710 I would too. 523 00:49:09,830 --> 00:49:10,370 I don't know. 524 00:49:10,630 --> 00:49:11,050 I'm sorry. 525 00:49:11,410 --> 00:49:11,510 What? 526 00:49:11,790 --> 00:49:12,030 Two. 527 00:49:13,050 --> 00:49:14,190 Are you wanting to? 528 00:49:14,370 --> 00:49:15,850 Are you standing up for me? 529 00:49:16,270 --> 00:49:17,150 I don't know. 530 00:49:17,150 --> 00:49:18,050 My second chance. 531 00:49:18,210 --> 00:49:20,470 It's too emotional that I believe is to exhibit that problem. 532 00:49:20,530 --> 00:49:20,690 Yeah. 533 00:49:20,690 --> 00:49:33,780 Okay. For the same for the exact same reasons that those those those spaces all over that parking lot are completely available to the members of the Presbyter Church whenever they want. 534 00:49:34,740 --> 00:49:35,880 Okay. Roco. 535 00:49:36,620 --> 00:49:36,960 Grisa? 536 00:49:37,460 --> 00:49:37,620 Yes. 537 00:49:38,780 --> 00:49:39,220 Thompson? 538 00:49:39,460 --> 00:49:39,600 Yes. 539 00:49:40,100 --> 00:49:40,360 War? 540 00:49:40,700 --> 00:49:40,860 No. 541 00:49:41,580 --> 00:49:42,200 Motion carried. 542 00:49:42,980 --> 00:49:43,260 Okay. 543 00:49:44,120 --> 00:49:50,480 Next up is item 4, the green area that's got the, I think we're all in the 544 00:49:50,480 --> 00:49:51,360 on this one? 545 00:49:52,200 --> 00:49:58,640 I make a motion that that be taxed that whether that's a motion in favor against I'll let you figure that out but 546 00:50:00,720 --> 00:50:03,660 Okay, and I'll second that, 547 00:50:07,210 --> 00:50:16,590 roll call. Yes. Yes. Yes. Yes. Motion carry. Okay. Board member statements. 548 00:50:18,680 --> 00:50:33,720 I have no. I don't have anything. I just want to say that I know this. I know this pot's cooking about all these church parking lots, and I think that we need to really carefully think about incidental uses. I know that this. 549 00:50:33,720 --> 00:50:40,280 There's a, seems like a program where, you know, some companies sticks a poll in the parking lot and says, 550 00:50:40,280 --> 00:50:45,040 here's my QR code and the churches then view that as found income. 551 00:50:45,500 --> 00:50:52,460 And so I do think that this is a dialogue that the assessor's office needs to carefully consider. 552 00:50:52,720 --> 00:51:02,340 And I do think that whenever there are differences in method or differences in programming, you know, 553 00:51:02,340 --> 00:51:05,720 that the leadership of the first press change church 554 00:51:05,720 --> 00:51:08,580 in Oman, Oklahoma are some of the most well-known 555 00:51:08,580 --> 00:51:09,880 and iconic individuals. 556 00:51:10,180 --> 00:51:11,940 Formerly, Miller is on that board. 557 00:51:12,740 --> 00:51:15,320 So I don't, I think it's inappropriate 558 00:51:15,320 --> 00:51:18,880 that we as a county would say, we mailed them a letter. 559 00:51:19,720 --> 00:51:20,700 And did they get it or not? 560 00:51:20,960 --> 00:51:21,780 Well, that's on our problem. 561 00:51:21,920 --> 00:51:24,200 We mailed them a letter because we have a telephone, 562 00:51:24,640 --> 00:51:25,040 we have feet. 563 00:51:25,680 --> 00:51:27,840 If we're going to make these kinds of sea changes 564 00:51:27,840 --> 00:51:31,540 with tax will not taxable for local churches, 565 00:51:31,540 --> 00:51:37,180 I do think it's appropriate for our county to have an outreach of some sort a reasonable outreach of some sort 566 00:51:37,180 --> 00:51:42,620 I don't think it's appropriate to mail that or and just say well, we mailed it if they didn't get it 567 00:51:42,620 --> 00:51:44,840 That's too bad. I do not think that's an appropriate 568 00:51:45,680 --> 00:51:47,280 voter-friendly approach 569 00:51:47,960 --> 00:51:49,480 There's manners. Thank you for coming 570 00:51:51,060 --> 00:51:56,780 Mr. Chairman if I may I don't want to believe her point. I just want to make sure the record is super clear 571 00:51:57,300 --> 00:51:59,420 From the motions that were made in my notes 572 00:51:59,420 --> 00:52:11,380 I am showing that item one and four were voted to be taxable, which is the pink and the green and an item two and three, which is the orange and the blue were voted to be exempt. 573 00:52:11,460 --> 00:52:11,840 That's correct. 574 00:52:12,300 --> 00:52:15,460 Okay, I just want to make sure everybody's clear in that we got that. 575 00:52:16,080 --> 00:52:17,080 Thank you. 576 00:52:17,440 --> 00:52:17,580 Okay. 577 00:52:19,080 --> 00:52:20,480 Motion to adjourn. 578 00:52:21,000 --> 00:52:21,840 Motion to second. 579 00:52:22,280 --> 00:52:22,700 I'm done. 580 00:52:23,240 --> 00:52:24,260 I'll second that. 581 00:52:24,260 --> 00:52:34,560 Thompson. Yes. Yes. Thank you. I have something for y'all to sign. You don't need to sign this one here. 582 00:52:34,760 --> 00:52:39,920 Yes sir. And then also this is the new schedule for the next year. 583 00:52:39,920 --> 00:52:40,540 Here's the last one. 584 00:52:41,540 --> 00:52:42,380 Okay. 585 00:52:45,010 --> 00:52:45,810 Here you go.