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07-21-2020 Work Session Meeting Packet BOARD OF SUPERVISORS WORK SESSION Tuesday, July 21, 2020 – 4:30 PM Gallery Room - Chatham Community Center 115 South Main Street, Chatham, Virginia 24531 AGENDA 1. CALL TO ORDER (4:30 PM) 2. ROLL CALL 3. AGENDA ITEMS TO BE ADDED 4. APPROVAL OF AGENDA For the citizens’ convenience, all Work Session and Committee Meetings are now being recorded and can be viewed on the same YouTube location as the Board of Supervisor’s Business Meetings. Please remember that the Board’s Work Session is designed for internal Board and County Staff communication, discussion, and work. It is not a question and answer session with the audience. Accordingly, during the Work Session, no questions or comments from the audience will be entertained. Respectfully, any outbursts or disorderly conduct from the audience will not be tolerated and may result in the offending person’s removal from the Work Session. As a reminder, all County citizens, and other appropriate parties as designated by the Board’s Bylaws, are permitted to make comments under the Hearing of the Citizens’ Section of tonight’s Business Meeting. 5. PRESENTATIONS a. Department Head Spotlight (Commissioner of the Revenue); (Contact: Robin C. Goard) 6. STAFF, COMMITTEE, AND/OR CONSTITUTIONAL OFFICER REPORTS a. Finance Committee Recommendations (Staff Contact: David M. Smitherman); (10 minutes) 7. BUSINESS MEETING DISCUSSION ITEMS 8. CLOSED SESSION Work Session - July 21, 2020 a. Consultation with legal counsel employed or retained by a public body regarding specific legal matters requiring the provision of legal advice by such counsel. (1) Legal Authority: Virginia Code § 2.2-3711(A)(8) Subject Matter: Project FX Purpose: Local Performance Agreement Review b. Discussion, consideration, or interviews of prospective candidates for employment; assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees of any public body (1) Legal Authority: Virginia Code § 2.2-3711(A)(1) Subject Matter: Board of Assessors (“BOA”) Purpose: Discussion of Potential BOA Appointees 9. RETURN TO OPEN SESSION & CLOSED SESSION CERTIFICATION a. Closed Session Certification 10. ADJOURNMENT Board of Supervisors EXECUTIVE SUMMARY INFORMATION ITEM Agenda Title: Department Head Spotlight (Commissioner of the Revenue); (Contact: Robin C. Goard) Staff Contact(s): Robin C. Goard Agenda Date: July 21, 2020 Item Number: 5.a Attachment(s): COR PowerPoint Reviewed By: The Honorable Robin C. Goard, County Commissioner of the Revenue, will brief the Board on the operations of the Commissioner of the Revenue’s Office. 5.a Packet Pg. 3 Welcome to the Commissioner of the Revenue Office 5.a.a Packet Pg. 4 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Responsibilities The Commissioner of the Revenue's primary responsibility is assessing the value of: personal property, business personal property, machinery and tools, and processing state income tax returns. 5.a.a Packet Pg. 5 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the The Office also: Maintains the land books and administers the following: The county's land use program Tax relief for the elderly and disabled Disabled Veterans tax relief. 5.a.a Packet Pg. 6 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the A Myriad of Covered Areas Business Licenses Land Use Program Business Property Tax Meals Tax Processing Disabled Veteran Exemption Personal Property Tax Elderly & Disabled Tax Relief Real Estate Tax Estimated Income Tax Processing Virginia State Income Tax Processing 5.a.a Packet Pg. 7 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Our Goal In all of these areas, Our goal is to ensure every taxpayer is treated fairly and uniformly. We are continuously striving to improve the office operations to better serve the public. 5.a.a Packet Pg. 8 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Let’s Look at Each of Those Areas! 5.a.a Packet Pg. 9 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Business Licenses At the present time, Pittsylvania County does not require a business license except for the following: Amusement: Contact the office for fees. Bondsman: Required to get prior approval from the Circuit Court Judge. The fee is $50. Dance Hall: Approved by the County Administrator. Solid Waste Vendors: Required to get prior approval through the Board of Supervisors. Fee consists of $50 per vehicle. 5.a.a Packet Pg. 10 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Business Licenses Any business locating or planning to do business in one of our towns must check with the town office for any license fees. 5.a.a Packet Pg. 11 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Business Property Tax Pittsylvania County assesses: business personal property, merchants’ capital and machinery and tools owned as of January 1 of the tax year. 5.a.a Packet Pg. 12 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Business Personal Property Business personal property (furniture, fixtures, and hand tools) is assessed at a percentage of the cost ranging from 30-5% depending on the year acquired. Heavy construction machinery, including but not limited to land movers, bulldozers, front-end loaders, graders, packers, power shovels, cranes, pile drivers, ditch and other types of diggers owned by businesses are assessed at 10% of the original cost. The tax rate set by the Board of Supervisors is the same as personal property -$9.00 per $100 assessed value. 5.a.a Packet Pg. 13 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Merchant’s Capital & Machinery & Tools Merchants’ capital is assessed at the following tiers: 30% of the original cost of $1 to $1,000,000; 10% of original cost $1,000,001 to $5,000,000; 5% of original cost $5,000,001 to unlimited. The tax rate set by the Board of Supervisors is $2.75 per $100 assessed value. Machinery and tools are assessed at 10% of original capitalized cost and the tax rate set by the Board of Supervisors is $4.50 per $100 assessed value. 5.a.a Packet Pg. 14 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Filing Information The return must be filed by February 15; however, if this date falls on a weekend or a legal holiday, the deadline is the next business day. If the return is received after the filing due date or not returned there is a 10% or $10 penalty (whichever is greater) assessed. If you have filed these Business Tangible Personal Property reports in the past, the Commissioner’s Office will automatically send you the required reporting form for the current year. 5.a.a Packet Pg. 15 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Disabled Veteran Exemption Exemption on Real Estate Taxes The 2011 General Assembly session exempted real property taxes for service-connected disabled veterans under Virginia Code §58.1- 3219. In order to qualify, the veteran or surviving spouse shall file with the Commissioner of the Revenue an application for real property tax relief for veteran’s with 100% service-connected disability supplied by the Commissioner’s Office and all other requested documentation. The effective date for exemption is January 1, 2011. 5.a.a Packet Pg. 16 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Elderly & Disabled Tax Relief Pittsylvania County offers tax relief to homeowners who qualify and file an annual application with the Commissioner of the Revenue. The tax relief reduces the "real estate tax" on a home plus up to 1 acre of land. Any land, which the homeowner owns, that exceeds 1 acre is not subject to relief. If a taxpayer owns more than 1 home, the relief will be applied to the primary residence only. 5.a.a Packet Pg. 17 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Elderly & Disabled Tax Relief Pittsylvania County's tax relief program does not include a reduction in "personal property" tax. It only pertains to real estate tax. The applicant and/or the applicant's spouse must be the homeowner. The homeowner must have owned the house as of January 1 of the tax relief year. 5.a.a Packet Pg. 18 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Elderly & Disabled Tax Relief The amount of tax relief to which you may be eligible will be dependent upon your income for the past tax year. The maximum amount of the tax relief currently allowed by the Pittsylvania County ordinance is $450. The application deadline is February 15 of each year. 5.a.a Packet Pg. 19 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Elderly & Disabled Tax Relief How to Qualify In general, a homeowner must meet an age qualification, an income test, and a net worth test. In order to qualify, a homeowner must: Be at least 65 years old by January 1 of the tax relief year Have an annual "household" income of $25,000 or less Have a net worth that does not exceed $65,000 (home excluded) 5.a.a Packet Pg. 20 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Elderly & Disabled Tax Relief Exception In addition to meeting each of these 3 tests described above. One exception is that if you are not yet 65 years old, but you are permanently or totally disabled, you may still qualify: by furnishing additional required information about the disability. 5.a.a Packet Pg. 21 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Real Estate Transfers –2865 (Wills and Deeds) Tax Relief for Elderly and Disabled –337 Disabled Veteran Tax Relief -240 Process Building Permits Mapping Changes 5.a.a Packet Pg. 22 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use Program The Commissioner of the Revenue Office administers the Land Use Program which was adopted by the Board of Supervisors in 1982. This program is designed to benefit taxpayers who keep their land in active production by assessing at a land use value instead of the fair market value. This results in a lower tax. 5.a.a Packet Pg. 23 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use Program Land may be placed in the program between September 1 and November 2 to qualify for the upcoming year. The Board of Supervisors shall permit land use applications to be filed within no more than sixty (60) days after the filing deadline upon the payment of a late filing fee of one-hundred dollars ($100.00) per qualifying parcel. 5.a.a Packet Pg. 24 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use Program Requirements Land must have been in production for at least 5 consecutive years Land cannot be in an approved subdivision recorded after July 1, 1983 Minimum acreage requirement for crop and pasture land is 5 acres Minimum acreage for forest land is 20 acres Minimum acreage for horticulture is 5 acres Minimum acreage for open space is 5 acres Application must be approved by Board of Supervisors for open space 5.a.a Packet Pg. 25 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use Program -To apply You must meet the above criteria and bring in the following to complete an application: An aerial photograph of your farm (which can be acquired at the Farm Service Agency Office in Chatham, Virginia) Income documentation of a minimum of $1,000 per year must be submitted for the past 3 consecutive years. An application fee of $10 and $0.10 per acre must be paid at the time the application is filed. 5.a.a Packet Pg. 26 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use Program -Notice of Change By law, the landowner must notify the Commissioner of the Revenue Office of any change in the size or use of any tract of land in the Land Use Program within 60 days of the change. Whenever the use of the property changes to a non-qualifying use, the property is subject to a roll-back tax and interest in such amounts as may be determined under Virginia code 58.1-3237 5.a.a Packet Pg. 27 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2018 Land Use Values Taxpayers qualifying for the land use program pay tax based upon the "use value" instead of the fair market value. Land use values may be reviewed following a general reassessment. The Commissioner of the Revenue sets the land use values within the state code guideline of the "use" value of land in production. The rates set for 2018 are as follows: Cropland -500 acre Forest -500 acre Horticulture -500 acre Open Space -1,200 acre Pasture -500 acre 5.a.a Packet Pg. 28 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use -Revalidation Notice Beginning in 2010 all taxpayers enrolled in the Land Use Program are required to submit an annual revalidation form confirming continued use of the land as specified in the original application or making any changes that have occurred with the land regarding to the use, size or ownership. Income verification of at least $1,000 from crop production for the year prior to the revalidation notice must be submitted to keep the property in the program. Forest land management must be validated with a forest management plan or date of last cut and anticipated next cut date. 5.a.a Packet Pg. 29 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use -Revalidation Notice Failure to return the required revalidation form and required income / use documentation by December 10 will cause the parcel to be removed from the program for the current year and 5.a.a Packet Pg. 30 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Land Use -Revalidation Notice A new application will have to be submitted and fees assessed to re-enroll the parcel for the following tax year. Payment of a late filing fee of $100.00 per parcel by December 31st would allow the parcel to remain in the program for the following tax year. 5.a.a Packet Pg. 31 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Meals Tax Information Effective July 1, 2008 the Pittsylvania County Board of Supervisors enacted a 4% meals tax to be collected by all food establishments. Chapter 6, Article III Pittsylvania County Code To register to collect this tax, you may contact the Commissioner of the Revenue Office for Pittsylvania County for a registration packet or download an application (PDF)and monthly reporting forms. 5.a.a Packet Pg. 32 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property Tax Assessment Criteria Pittsylvania County is not a pro-rating jurisdiction. What this means is the assessment made by this office is based upon residency and ownership as of January 1 of the tax year. If you are a resident as of January 1, you are liable to Pittsylvania County for the taxes for the entire year. 5.a.a Packet Pg. 33 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property Tax If you change residency during the year to a pro-rating jurisdiction, be sure to advise them you were taxed in Pittsylvania County for the entire tax year. If you move to Pittsylvania County after January 1, you will be liable to the locality in which you resided as of January 1. 5.a.a Packet Pg. 34 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property Tax If you trade or sell a vehicle after January 1, you will be taxed only on the vehicles you owned as of January 1. Any change made during the year will be reflected in the following year and our office should be notified of the change in addition to notifying DMV. The current tax rate as of 2018 is $9.00 per $100 of assessed value. 5.a.a Packet Pg. 35 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property -Active Duty Military Any member of the armed forces with a legal domicile in Virginia, but is stationed in another state in compliance with military orders would not be subject to personal property in another state. They would be required to pay personal property taxes to the Virginia locality where they maintain legal domicile or home of record, although the physical location of the vehicle or vehicles is outside of Virginia during this period of military service. (See the Service Members Civil Relief Act.) 5.a.a Packet Pg. 36 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property -College Students Pursuant to State Code 58.1-3511 " …However, in the event that a motor vehicle is used by a full-time student attending an institution of higher education, and such use establishes that the motor vehicle is normally garaged at the location of the institution of higher education, the situs shall be the domicile of the owner of the motor vehicle, provided the owner presents sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile, upon request of the locality of the institution of higher education."… 5.a.a Packet Pg. 37 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property -Town Residents There are 3 towns located within Pittsylvania County. They are the Town of Chatham, the Town of Gretna, and the Town of Hurt. If you reside within the town limits, you are required to pay personal property taxes to both the town and the county. Each local town council sets the tax rate for the respective town. 5.a.a Packet Pg. 38 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property -Mobile Homes Single wide mobile homes are classified as personal property. Double wide mobile homes owned by the landowner are classified as real estate. Double wide homes located on another person's land are classified as personal property. 5.a.a Packet Pg. 39 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Personal Property -Mobile Homes All mobile homes are taxed at the real estate tax rate regardless whether they are classified as real estate or personal property. The mobile homes are appraised during the general reassessment every 4 years. 5.a.a Packet Pg. 40 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Vehicle License Fees In 2007, Pittsylvania County Board of Supervisors adopted a license fee tax. This fee is assessed to all actively registered vehicles as of January 1 of the tax year. No adjustments are made to the license fee assessment due to vehicle being sold after January 1. 5.a.a Packet Pg. 41 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Vehicle License Fees The fee is assessed based on Department of Motor Vehicle (DMV) information regarding the garage jurisdiction. It is imperative that you review your vehicle registration and verify that this information is correct. Town residents are not liable for the county license fee. Each town collects their license or decal fee. 5.a.a Packet Pg. 42 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Vehicle License Fees Vehicles that display the DMV medal issued disabled veteran plate are exempt from the license fee. Active members of the National Guard that display the DMV medal issued National Guard plate are assessed at 50% license fee. 5.a.a Packet Pg. 43 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Assessed Value -Vehicles Vehicles are assessed at 30% of the average trade-in value from the National Automobile Dealers Association Guide (NADA). Travel trailers, motor homes and utility / boat trailers are assessed on a percentage of cost as listed by DMV. 5.a.a Packet Pg. 44 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Personal Property Breakdown of Assessments Made Code No. Assessments Total Numbers Code AP 7 BT 3,397 MHO 33 MV QUALIFYING 59,336 Tax Code PP1 SUB-TOTAL 62,773 NON-QUALIFYING 20,016 Tax Code PPE MV CONTRACT CARRIER 305 Tax Code PP2 LICENSE FEE ONLY VEH 331 Tax Code PP3 LICENSE FEE EXEMPT VEH 19,926 Fire, Rescue, Town SUB-TOTAL 103,351 5.a.a Packet Pg. 45 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Personal Property Breakdown of Assessments Made CODE NO. ASSESSMENTS TOTAL NUMBERS CODE Mobile Home 5,184 MH Storage 345 MH Double-Wide 144 MH Additions 6,186 SUB-TOTAL 11,859 MH1 5.a.a Packet Pg. 46 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Personal Property Breakdown of Assessments Made CODE NO. ASSESSMENTS TOTAL NUMBERS CODE Merchants Capital 306 Business Property -BPP 1,681 Machinery & Tools 79 SUB-TOTAL -BUSINESS 2,066 GRAND TOTAL NUMBER OF ASSESSMENTS 117,276 5.a.a Packet Pg. 47 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Personal Property Tax Totals VALUE LEVIES MERCHANTS CAPITAL $ 13,478,410 $ 370,656.98 MOBILE HOMES 42,341,670 262,518.34 MACHINERY & TOOLS 32,668,500 1,470,082.50 QUALIFIED PERS. PROP.104,006,945 9,360,625.05 EXEMPT PURPLE HEART 20,240 CONTRACT CARRIER 2,147,555 96,639.98 BUSINESS PERS PROP (BPP)16,955,110 1,525,959.90 NON-QUALIFIED PERS PROP 23,611,580 2,125,042.20 SUB -TOTALS $ 235,230,010 $ 15,211,524.95 5.a.a Packet Pg. 48 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Personal Property Tax, Fees & Penalties Totals LF1 -Vehicle License Fee 58,368 2,378,496.00 LF1 -Vehicle License Fee ONLY 160 6,520.00 LF2 -Motorcycle License Fee 1,506 43,297.50 LF3 -National Guard Lic Fee 28 570.64 60,062 2,428,884.14 Totals Tax Levies & Fees 17,640,409.0 9 Late Filing Penalties 33,552.81 Grand Total -Levies, Fees & Penalties SUB-TOTAL BROUGHT FORWARD $15,211,524.95 LF1 -Vehicle License Fee 58,368 2,378,496.00 LF1 -Vehicle License Fee ONLY 160 6,520.00 LF2 -Motorcycle License Fee 1,506 43,297.50 LF3 -National Guard Lic Fee 28 570.64 60,062 2,428,884.14 Totals Tax Levies & Fees $17,640,409.09 Late Filing Penalties 33,552.81 Grand Total -Levies, Fees & Penalties $17,673,961.90 5.a.a Packet Pg. 49 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Real Estate Non-Taxable Totals Land Value $ 71,925,800 Building Value $ 540,130,300 Total Non-Taxable Value $ 612,056,100 Number of Parcels 1,685 Levies $3,794,747.82 5.a.a Packet Pg. 50 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the 2020 Real Estate Taxable Totals NUMBER OF PARCELS TOTALS Fair Market Value $ 1,925,474,900 Deferred Amount (LAND USE)565,159,000 Land Value 1,360,315,900 Building Value 2,949,465,600 Total Taxable Value $ 4,309,781,500 No. of Parcels Taxable 43,381 Levies $ 26,720,645.30 5.a.a Packet Pg. 51 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the The End! 5.a.a Packet Pg. 52 Attachment: COR PowerPoint (2097 : Department Head Spotlight (Commissioner of the Board of Supervisors EXECUTIVE SUMMARY INFORMATION ITEM Agenda Title: Finance Committee Recommendations (Staff Contact: David M. Smitherman); (10 minutes) Staff Contact(s): David M. Smitherman Agenda Date: July 21, 2020 Item Number: 6.a Attachment(s): Reviewed By: David M. Smitherman, County Administrator, will present the Board with Finance Committee recommendations. 6.a Packet Pg. 53 Board of Supervisors EXECUTIVE SUMMARY INFORMATION ITEM Agenda Title: Consultation with legal counsel employed or retained by a public body regarding specific legal matters requiring the provision of legal advice by such counsel. Staff Contact(s): Agenda Date: July 21, 2020 Item Number: 8.a Attachment(s): Reviewed By: (1) Legal Authority: Virginia Code § 2.2-3711(A)(8) Subject Matter: Project FX Purpose: Local Performance Agreement Review 8.a Packet Pg. 54 Board of Supervisors EXECUTIVE SUMMARY INFORMATION ITEM Agenda Title: Discussion, consideration, or interviews of prospective candidates for employment; assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees of any public body Staff Contact(s): David M. Smitherman Agenda Date: July 21, 2020 Item Number: 8.b Attachment(s): Reviewed By: (1) Legal Authority: Virginia Code § 2.2-3711(A)(1) Subject Matter: Board of Assessors (“BOA”) Purpose: Discussion of Potential BOA Appointees 8.b Packet Pg. 55 Board of Supervisors EXECUTIVE SUMMARY INFORMATION ITEM Agenda Title: Closed Session Certification Staff Contact(s): J. Vaden Hunt, Esq. Agenda Date: July 21, 2020 Item Number: 9.a Attachment(s): Reviewed By: PITTSYLVANIA COUNTY BOARD OF SUPERVISORS CLOSED MEETING CERTIFICATION BE IT RESOLVED that at the Pittsylvania County Board of Supervisors’ (the “Board”) Work Session on July 21, 2020, the Board hereby certifies by a recorded vote that to the best of each Board Member’s knowledge only public business matters lawfully exempted from the Open Meeting requirements of the Virginia Freedom of Information Act (the “Act”) and identified in the Motion authorizing the Closed Meeting were heard, discussed, or considered in the Closed Meeting. If any Board Member believes that there was a departure from the requirements of the Act, he shall so state prior to the vote indicating the substance of the departure. The Statement shall be recorded in the Board's Minutes. Vote Joe B. Davis Yes/No Timothy W. Dudley Yes/No Ben L. Farmer Yes/No William (“Vic”) Ingram Yes/No Charles H. Miller, Jr. Yes/No Ronald S. Scearce Yes/No Robert (“Bob”) W. Warren Yes/No 9.a Packet Pg. 56