Mark Dorosin, an attorney for the University of North Carolina Center for Civil Rights said Wednesday Halifax County Commissioners are expected to vote on whether to pay back the residents some $27,000 in taxes at their January 23 meeting.

In a letter sent to Halifax County commissioners in November, Dorosin and several Brandy Creek residents express concerns and request refunds for what they say are illegal property taxes assessed on them in 2007, 2008 and 2009. “The taxes were illegal because the required statutory procedure was not followed and because the uniformity requirements under North Carolina General Statute (105-284) and equal protection provisions of the North Carolina and U.S. Constitutions were violated.”

The letter explains as a result of the 2007 countywide reassessment, property values in the community, which was annexed into the city limits as part of the Music and Entertainment District, increased approximately 135 percent, which resulted in tax bills increasing from 700 to 1,200 percent. “Tax values for properties located in other areas of the county were not subject to comparable increases.”

Revaluations elsewhere rose, on average, 34 percent in Roanoke Rapids; 19 percent in the county and 33 percent on properties located in a neighborhood adjacent to the Brandy Creek and Wallace Fork community.

The letter says the reassessment failed to follow the mandatory statutory factors which require the assessor evaluate each tract, parcel or lot separately listed at least at its advantages and disadvantages as to location, commercial uses and probable future income. “Instead of considering the individual parcels in Brandy Creek/Wallace Fork separately listed, the assessor illegally based the value on a fractional portion of the collective sale of a large number of nearby (and generally contiguous) properties, which had much greater commercial use and potential future income. Additionally the procedure used for valuing these properties was not uniform with respect to the rest of the county as required by (105-284 – a) and the equal protection clauses of the North Carolina and United States Constitutions. As a result of this fundamentally flawed reassessment, all subsequent taxes collected based on this reassessment are illegal and should be refunded to the taxpayers.”

The letter notes that last year, after several individual residents requested reassessment, the county assessor corrected the improper valuations for the entire community. “The enclosed letters specifically request that the county refund the difference between the amount of tax that should have been collected — based on the current, corrected land valuation — and the illegally charged property tax that was paid in 2007, 2008 and 2009.”

There are 19 letters included with the original letter.

Dorosin said Wednesday the huge percentage boosts placed a hardship on many of the remaining residents in the community. “Many had their wages garnished, others foreclosed and others had to sell their property.”

In addition to the $27,000 requested from the county, some $24,000 is sought from the city and $6,000 from the Weldon school district.

The individual refunds sought range from around $1,200 to $2,800.

The refunds would be the last reparations sought and close a chapter in the community's history affected by the development of the entertainment district and the Roanoke Rapids Theatre, Dorosin said. “I think starting with that annexation, and illegal taxes, that community has been devastated. No one suffered more egregiously and painfully than the folks in the Wallace Fork community. When they were annexed they had that development rolling up in their yards. Half the homes were sold and those residents evicted. Folks lost homes, there were foreclosures. It has been particularly devastated. Courage, fortitude and determination has been at the heart of this story.”

Louise Williams said one thing that had the biggest impact on her and the rest of the residents was the taxes. “The taxes went up so high people were having a hard time trying to pay them. Most of us are people with jobs. There was a burden on us trying to pay our bills and high taxes.”

Some normalcy has returned since the annexation was overturned last year. “I like it better,” she said. “I'm well pleased. I think since people don't have to pay higher taxes there's a peace of mind. I'm hoping and praying to the good Lord they will consider, I just hope and pray they will consider and give us the money they owe us back.”