LOUDON COUNTY BOARD OF ZONING APPEALS
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.