JUNE 17, 2008

Agenda Item E: Request consideration of approval to exempt unfinished basement from Adequate Facilities Tax for property located at 223 Chickasaw Lane in Tellico Village, referenced by Tax Map 42E, Group B, Parcel 11.00, 7th Legislative District. Owner: John W. Cooper

Mr. Cooper was present.

He told the Board that the statute states a county can levy this tax, and the floor area is considered the floor area as the total gross horizontal area that is heated and cooled. The part of the house in question is not heated and cooled, it is unfinished. The ductwork is roughed in. The statute is clear, plain language, and does not allow for future or maybe.

Mr. Newman noted there is ductwork that is intended to heat or cool.

Building Commissioner Bill Cox told the Board that Trustee Estelle Herron is the administrator of the tax, and since Day 1 tax has not been charged on unfinished areas. If there is ductwork and vents, it is considered heated and cooled space. There are vents in this ductwork so it is considered heated and cooled.

Mr. Cooper stated there is no air handler, inside or out. The upstairs has itís own unit. There is no insulation between the floors. The duct system for the main level is in the attic.

Mr. Newman said this is not a zoning issue, so he had no recommendation.

Mr. Brown made the motion to deny the request, Ms. Terry seconded, and motion was approved 4-0.