HomeMy WebLinkAboutAgenda - 04-21-2009 - 4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 21, 2009
Action Agenda
Item No.
SUBJECT: Property Tax Releases
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, 245-2101
PURPOSE: To consider adoption of a resolution to release property values related to thirteen
(13) requests for property tax release.
BACKGROUND: The Assessor's Office is requesting approval to release property values
related to thirteen (13) requests for property tax release. (see explanations on attached
spreadsheet). General Statute 105-381(b), "Action of Governing Body" provides "upon receiving
a taxpayer's written statement of defense and request for release or refund, the governing body
of the Taxing Unit shall within 90 days after receipt of such a request determine whether the
taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or
refund that portion of the amount that is determined to be in excess of the correct liability or
notify the taxpayer in writing that no release or refund will be made". North Carolina law allows
the Board to approve property tax releases for the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$29,371.81 to the County, municipalities, and special districts for FY 2008/2009. The approval
of this release will bring the total net reduction for FY 2008/2009 to $115,286.79. The Tax
Assessor recognized releases and Property Tax Commission decisions can impact the budget
and accounted for these in the annual budget projections.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving thirteen (13) property tax release requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the release of
taxes when the Board of County Commissioners determines that a taxpayer applying for the release has a
valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Release" has
been taxed and the tax has not been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Release, the taxpayer
has timely applied in writing for a release of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax release(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of
2009.
Clerk to the Board of Commissioners
RELEASE (GS 105-381)
April 21, 2009
(Taxable) Value Rate Financial Property
Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
Rebecca Gadell Acct 277595 2,000 0 -2,000 17 -29.11 Personal Release is for 2008. Illegal Tax
Assessment of personal property (items of
personal property owner provides in rented
property for tenant... stove, oven, refrigerator)
The owner moved back into the property for
the entirety of 2008. Since owner-occupied,
no assessment of personal property is
warranted.
Yarnell Hoffer Hardware Inc Acct 113392 29,709 0 -29,709 22 -607.44 Bus Personal Release is for 2008 Clerical Error
Billed in error. Company had previously
notified office of business closing.
Old Mill Inc 4.27.E.15B 463612 75,112 22,806 -52,306 00 -554.97 Mobile Home Release is for 2008 Illegal Tax
Land owner notified Assessor's office that
the mobile home situated on the property
actually belonged to someone else.
_ Owner of mobile home is to be assessed.
Old Mill Inc 4.27.E.15C 463613 74,765 22,808 -51,957 00 -551.26 Mobile Home Release is for 2008 Illegal Tax
Land owner notified Assessor's office that
the mobile home situated on the property
actually belonged to someone else.
Owner of mobile home is to be assessed.
Idle Aire Technology Acct 286480 482,953 0 -482,953 22 -4,123.60 Bus Personal Release is for 2008 Clerical Error
Business personal property was billed in the
incorrect jurisdiction. Amended bill to
correct jurisdiction completed.
Jewel Investments 1.1..8G 173528 59,222 3,620 -55,602 15 -580.48 Land Release is for 2008 Illegal Tax
NCGS 105-277.4 a1 allows for late
~l-'
application for participation in the
Present Use Value program.
Jewel Investments 1.1..8H 173529 93,839 6,465 -87,374 15 -912.18 Land Release is for 2008 Illegal Tax
NCGS 105-277.4(a1) allows for late
application for participation in the
Present Use Value program.
Jewel Investments 1.1..8J 173530 91,839 5,472 -86,367 15 -901.67 Land Release is for 2008 Illegal Tax
NCGS 105-277.4(a1) allows for late
application for participation in the
Present Use Value program.
N M Newcomb LLC Acct 258113 272,880 0 -272,880 22 -5,660.82 Bus Personal Release is for 2008 Illegal Tax
_ Business personal property sold in 2007 but
for 2008 was billed to current owner and
previous owner in error. Double assessed.
Sandhills Foods Inc Acct129450 218,280 0 -218,280 22 -4,528.16 Bus Personal Release is for 2008 Illegal Tax
Business personal property sold in 2007.
Sandhill Foods should not have been taxed
in 2008
University Photo & Video Acct 189440 155,876 0 -155,876 22 -3,233.58 Bus Personal Release is for 2008 Illegal Tax
Business closed in 2007 and should not
have been taxed for 2008.
Ramshead Rathskeller Acct 240289 221,111 0 -221,111 32 -2,737.74 Bus Personal Release is for 2008 Illegal Tax
Business closed in 2007 and should not
have been taxed for 2008.
David A Hibbert 7.118..78 765216 336,374 32,478 -333,896 02 -4,950.80 Residence Release is for 2008 Illegal Tax
Property stradles the Orange/Chatham Co
line. House has previously been taxed in
Orange County, however, owner has now
requested to be released to Chatham Co.
-2,050,311 -29,371.81
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the release of
taxes when the Board of County Commissioners determines that a taxpayer applying for the release has a
valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Release" has
been taxed and the tax has not been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Release, the taxpayer
has timely applied in writing for a release of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax release(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Cazolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Boazd of Coommissioners for said County at a regular meeting of said Board held on
,~C 2 ~ 2~~, said record having been made in the Minute Book of the minutes of said Boazd,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporat e~ ¢`' ty, this Z Z day of
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2009. $ ;~, ~~ y`
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