Robertson Is 1993 Realtor Of Year
William 1 Robertson was Hon- ?"? ___?? _
ored .is llW ' Realtor of the Year and f & I
installed av president b\ !h<' 1
Brunsw ick Islands Board of Realtors
its lL ^
K, ? "
mSs ft, ? 1L Y?*v *??
Koixritsun wiili K I _ j ?j. ,i?S ^ iL?? sJBr
Isle Beach. \ "? flL | t'
I^MHl a ff 1 .
tor ^PBk /
contributions during 1W3 and tor
mally installed its l4'l'4 leadership.
Bett\ Williamson presented the
past president's award to Jimmy
S.uulerlord. the president s j Bf. fl Hhd KL HHR ' JHT
to BBS UffliL -??i| _?j
to l'egn> ^Eg^HKjJSR r' v ' nRW^
Stanle\ Robcrston j3& '^tk-Ci
sidcnt-elcct award. B jj^HI
Jim Sands, regional \ ice presi- morocontwbuteo
dent, installed these otticcrs in addi lXC()\fl\G Hrunsick Islands Hoard of Realtors officers are (from the left) Anne Arnold, Linda Spi
non t ' Robertson I inda Spi\e\ V(,v /f/// Robertson, Evelyn Hullock and Peggy Stanley. Dave Nelson is not pictured.
vice president: Peggy Stanley, presi
dent-elect. Anne Arnold, secretary. Dave Also recognized were state directors Frank anil two members with perfect meeting atten
Nelson. treasurer, and l:\elvn Bullock, director. W illiamson and. in his absence. Alan llolden. dance. Stanle\ and Robertson.
New Tax Law Impacts The Self
-Employed
It you're self-employed and nol
sure whether you should grin or gn
niacc .it the new lax lavs, the N.C"
\ssociation of Certified Public
Accountants (CPAs) offers the fol
lowing information to help vou de
cide Although the majority of laws
won't affect your IW3 tax return,
the biggest change an increase in
tax rates is retroactive to the IW
tax year.
Higher Tax Rates
The new tax law the Revenue
Reconciliation Act ot I9l)3?added
two new tax rates, effective Jan. 1.
I'W3 A 36-percent rate applies to
taxable incomes that exceed
SI15.000 for single taxpayers and
$140.000 for married couples In ad
dition. taxpayers face a percent
tax rate on incomes in excess of
$250.000
Because self-employed individu
als pay taxes on business income a!
personal tax rates, some high-earn
ing. self-employed taxpayers mav
find themselves subject to consider
ably higher tax rates.
Medicare Ceilings
Many self-employed people in
higher tax brackets will also see
more of their earnings subject to the
Medicare tax Previously, self-em
ployed taxpayers paid the 2.M-per
ccnt Medicare tax onlv on their first
$135.(MM) ot self-employment earn
ings. Beginning in 1l'<>4. the new
law eliminates the Si35.(KM) cap on
earnings subject to the tax.
As a result, self-employed taxpay
ers will pay the 2?-perccnt Medi
care tax on all their self-employment
income. Since employees share the
Medicare tax with employers (each
pays 1 45 percent), the elimination
?>! i ix., st (MM) t-c-il inn has a greater
impact on the self-employed.
Health insurance
On the brighter side, the law
retroactively reinstates the health in
surance deduction for self-employed
Housing Grants
Applications
Being Accepted
The tanners Home Administr
ation will he accepting pte-applica
tions lor housing preservation grants
through April 4.
I he program is available t ? pro
vide repairs for \erv -!(>w and low
innmie homeowners. owners ot
rental pro|K-rt> and co-ops whosi
residents have low incomes
'! hi> ;h> <>alv time during the cur
iv ii* !;\c;;! v*3r in which '?rg'?ni-/:i
!i.ins or public agencies may apph
for the program.
The district office in Wilmington
is the processing and servicing Of
fice lor housing preservation grants
Interested individuals or organiza
tions should contact James 'I
Johnson, district director, Farmers
Home Adminisiration. 4006 Ole
ander Dr. Suite 3. Wilmington NC
2.s4<i.?. (l)|())3l>2-5696.
Workshop Set
On Food Safety
For Restaurants
A food SaleH vMtrksllOp Will he
presented tur lood handlers on Fel'
|s h\ the Brunswick < ountv Health
I Vpartment
The workshop will take place in
the "'li Building at the Brunswick
( mntv Government Complex Ironi
?* >o i m until 12:30 p m
All restaurant owners and food
handk i- hi heing encouraged to at
terul I her.- is im charge lor the
workshop
To register . >r get more inlorm.i
tu 'ii- i .ill tin Ii illh department In
Feb II at 253 43X1, 457-5281 ot
703-1312
individuals. Under I he prior law.
which expired on June 30. 1a
self-employed individual could gen
erally deduct 25 percent of the pre
miums paid for health insurance
coverage.
The new law reinstates the deduc
tion retroactively from July 1. 1 lW2.
through Dec. 31.1 W3. An amended
IW2 return can he filed to claim the
25-percent deduction lor the second
half of 1992.
Business Equipment
In the past, a business could elect
to deduct in one year up to $10,000
of the cost of business equipment in
lieu of depreciating the equipment's
cost over a period of years.
f or lax years beginning after Dec.
31. I')l?2. taxpayers can elect to lie
duct up to $ 17.5(H) of the cost of
qualifying assets placed in service
during the year The maximum de
duction phases out dollar-for-dollar
once the total cost of qualifying
property placed in ser\ ice during the
vear exceeds $2(I0.(MI(I
Business Expenses
Self-employed individuals will
see several business deductions cut
back or eliminated in 1W4. The new
law affects a broad range of business
expenses including business meals
and entertainment expenses, club
dues and business travel deductions
tor family members.
For tax years beginning after Dec.
31. 1W3. the deductible portion of
allowable business meals and enter
tainment expenses drops to 50 per
cent of the current NO percent. For
man> sell-employed professionals
who meet clients in restaurants, re
ducing the deduction lor these ex
penses will add to the cost of doing
business.
Beginning in IW4. no deduction
will l>e allowed for any type of club
dues, including business, social, lun
cheon. athletic, sporting, hotel and
air travel clubs, even if the club is
used principally for business-related
activities.
However, you may deduct busi
ness expenses for meals and enter
NOTICE OF PUBLIC HEARING
The Sunset Beach Board of Adjustment will hold a
public hearing at 10:00 am on January 27, 1994 at the
Sunset Beach Town Hall.
Purpose: Review of Appeal by William F. Taylor, Jr.
regarding setback requirements for zoning district MR
2. Sunset Lakes Subdivision, Section 1 Lot 30.
Linda Fluegel, Zoning Officer
TOWN OF BOLIVIA
PUBLIC HEARING NOTICE
There will be a public hearing held by the Bolivia Board
of Aldermen on January 94 1994 at 7:00 p m in the
Bolivia Town Hall. The purpose of the public hearing is
to amend the ordinance which established the Town of
Bolivia Planning Organization. The ordinance will be
amended to permit one representative from the
Extraterritorial Jurisdiction to serve on the Planning
Board and one representative from the Extraterritorial
Jurisdiction to serve on the Board of Adjustment. The
proposed amendment is on display at the Bolivia Town
Ha!!. The public is invited to attend the public hearing.
Ina M. King, Town Clerk
PUBLIC HEARING
BOARD OF ADJUSTMENT
TOWN OF CALABASH
Notice is hereby given that a public hearing will be held
by the Board of Adjustment of the Town of Calabash at
C.30 P.M. Tuesday, January zs, 1994 at the lown Hall
to consiuei iiit: fuiiuwiiiy appeal.
CASE NO. 1-94: Mr. Robert M. Fyock of 1-E Pine
Ct. Calabash, NC requesting a variance from
Section 8.01.01: C. Dimensional Requirements; 5.
Minimum required rear yard.
To build a deck at 1-E Pine Court, Carolina Shores
Calabash, NC.
Janet Thomas, Town Clerk
NOTICE OF PUBLIC HEARING
The Town Commissioners of Calabash will hold a
public hearing Thursday, February 17, 1994 at 7:00
p.m. at the Calabash Fire Department in Calabash,
NC.
Purpose: To hear comments and review written
comments on the amendment to the Southwest
Brunswick, NC 201 Facilities Plan Calabash/Sunset
Beach Planning area
The 201 amendment and accompanying maps are
available at the Town Hall of CalaDash during regular
business hours.
Oral and written comments are welcome. Written
comments should be forwarded prior to the hearing to
Calabash Town Hall, P.O. Box 4967, Calabash, NC
28467.
Janet Thomas, Town Clerk
tainnicnt that occur at such clubs to
the extent that they otherwise quali
fy as a business deduction.
The new law also imposes touch
er limits on deducting travel expens
es for family members who accom
pany you on a business trip. Prior to
the new law . a sell-employed tax
payer could deduct a family mem
ber's travel expenses it there was a
Nina fide business purpose for tak
ing the person along. However, lie
ginning in IW4. Congress has
added another requirement: You can
deduct the travel expense.s of .1
spouse or dependent only il that per
son is your bona fide employee.
CPAs suggest that your best de
fense against the new tax law is a
thorough understanding ol how the
changes affect you and your busi
ness. Make the time now to deter
mine how you can minimi/e the lax
law's impact on your business in
come and. if necessary, seek the as
sistance of a professional tax adviser.
PUBLIC NOTICE
Pursuant to the provisions ot N C G S 160A 269. an offer to purchase Lot 584
and Lot 585. Section 9. Plat 7/38. Boding Spring Lakes has been upset The upset
bid is in the amount of $2,000 Within ten days from the date hereof any person
may raise the bid by not less than ten percent of the first one thousand dollars and
five percent of the remainder Any upset bid must be deposited with the Clerk to
the Board of Commissioners The Board of Commissioners may at any time reject
any and all bids
This the 2Utn oay oi Januctiy. 1334
Brunswick County Board of Commissioners
Joyce C Johnson. Interim Clerk to the Board
NOTICE OF PUBLIC HEARING
The Town Council of Sunset Beach will hold a pub
lic hearing Tuesday, January 25, 1994 at 7:00 P.M. at
the Jones/Byrd Pavilion in Sunset Beach, N.C.
Purpose: To hear comments and review written
comments on the amendment to the Southwest
Brunswick, N.C. 201 Facilities Plan Calabash/Sunset
Beach Planning area.
The 201 amendment and accompanying maps are
available at the Town Hall of Sunset Beach during reg
ular business hours.
Oral and written comments are welcome. Written
comments should be forwarded prior to the hearing to
Sunset Beach Town Hall, 220 Shoreline Drive, Sunset
Beach, NC 28468
Linda Fluegel, Administrator
NOTICE OF PUBLIC HEARING
The Town Council of Sunset Beach will hold a public
hearing on Monday February 7, 1994 at 7:00 p.m. at
the Town Hall of Sunset Beach, N.C.
Purpose: To hear oral comments and receive written
comments on the rezoning of a portion of the R.J.
Sommersett Subdivision.
RE: R.J. Sommersett Subdivision
At its regular meeting on Thursday, December 9, 1993
the planning board agreed to recommend that lots 2b
37 of the R.J. Sommersett Subdivision be rezoned
from MR-2 to MH-1.
This subdivision was platted prior to the adoption of
the zoning ordinance. Mobile homes are presently lo
cated on ten of these thirteen lots: one house is on two
lots and one lot is vacant. Ten of these lots are 74x120'
(8,880 sq. ft.) Minimum lot size for MH-1 is 9,000 sq. ft.
Linda Fluegel, Zoning Officer
ATTENTION
Mobile Home Park, Marine and
Aircraft Storage Owners
The 1971 General Assembly passed a law governing operators of mobile home
park, marina and aircraft owners in North Carolina.
The law is G.S. 105-316 of the North Carolina Machinery Act of 1971.
The owners of such park, marine or aircraft storage shall report to the county tax
supervisor on or before January 15 of each year, the name of the owner, and a de
scription of such t railers, boats or aircraft which are renting space in such park, ma
rine or aircraft storage.
Boyd Williamson, Tax Administrator
rs\j l
Brunswick County Tax Listing for 1994
DUTY TO LIST
It is the duty of every person, firm or corporation to list all personal property, ex
cept registered or "tagged" motor vehicles during the month of January, 1994, as re
quired by law.
PERMANENT LISTING OF REAL ESTATE
Effective January 1, 1990, the Brunswick County Commissioners adopted a sys
tem of permanent listing of real property. Real property is automatically listed.
1)0 NOT LIST REGISTERED "TAGGED" MOTOR VEHICLES
Effective January 1, 1993, the North Carolina General Assembly enacted a law
effecting the time taxes are billed and collected on registered or "tagged" motor vehi
cles. Do not list your "tagged" motor vehicles during the regular January listing pe
riod.
YOU MUST LIST
Only unregistered or "untagged" motor vehicles should be listed during the regu
lar January listing ;?lnng with hnatq mobile homes, recreational watercraft
or aircraft, income producing furnished rental property and farm equipment. All
businesses in Brunswick County must list their business personal property.
If you acquired any of these items or other personal property, or became a new
resident of Brunswick County in 1993, and did not receive a listing form for 1994,
please contact the Brunswick County Tax Office to request a tax listing form, (910)
253-4341 or 1-800-527-9001.
PENALTY FOR FAILURE TO LIST
The law further states "The penalty for failure to list these items before the close
of the regular listing period (January 31, 1994) shall be ten percent (10%) of the tax
levied for the current year on such property. Failure to list taxable property after
specified time subjects owner to a fine of up to $500.00."
ELDERLY DISABILITY EXEMPTION
If you are 65 years of age, or if your are permanently disabled and if in either
case your gross annual income does not exceed -*11,000, you may be eligible for an
exemption of the first $15,000 in assessed value of certain real and personal proper
ty. You Ml ST be a permanent resident of Brunswick County and a resident on the
property for which you request the exemption.
GEN KRAL INFORMATION
All property is to be listed according to its value as of January 1, unless other
wise specified.
Under G.S. 105-311, tax listing by mail is permissible. All resident and non-resi
dent taxpayers of Brunswick County during taxable year shall receive their abstract
by mail. Anyone may list at the County Tax Office in the Governmental Complex at
any time during the regular listing period. Office hours are 9:00 a.m.-5:00 p.m.
Monday through Friday, the month of January (the office will be closed Monday,
January 17th in observance of Martin Luther King Jr. Day).