HomeMy WebLinkAboutAgenda - 06-16-2009 - 4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 16, 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 seven (7)
requests for property tax release.
BACKGROUND: The Assessor's Office is requesting approval to release property values
related to seven (7) 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
$984.46 to the County, municipalities, and special districts for FY 2008/2009. The approval of
this release will bring the total net reduction for the FY 2008/2009 to $116,271.25. The Tax
Assessor recognized that 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 seven (7) property tax release requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
2
Whereas, North Carolma 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)
June 16, 2009
(Taxable) Value Rate Financial Property
Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
Hart Brothers Contracting Acct 297454 46,635 0 -46,635 15 -571.49 Bus Personal Release is for 2008. Illegal Tax
Business was closed prior to 01/01/2008
Genevia Parker Acct 186645 1,090 0 -1,090 21 -24.09 Mobile Home Release is for 2008. Illegal Tax
As of 01/01/2008, the mobile home no
longer existed.
Lavonda Cheek Acct 258171 3,860 0 -3,860 22 -80.67 Mobile Home Release is for 2008. Illegal Tax
Mobile home was sold prior to 01/01/2008.
Donald Fortner Acct 301417 9,990 0 -9,990 03 -120.32 Mobile Home Release is for 2008. Illegal Tax
Mobile home moved out of Orange County
prior to 01 /01 /2008.
Ricardo Goins Acct 205968 600 0 -600 23 -10.42 Personal Prop Release is for 2008. Illegal Tax
Property owner incorrectly indicated on
abstract the existence of personal property
provided in rental unit.
Rebecca Hamlett Acct 275319 2,160 0 -2,160 00 -26.29 Personal Prop Release is for 2008 Illegal Tax
Double assessed.
Mark Malachi Acct 303216 12,460 0 -12,460 01 -151.18 Mobile Home Release is for 2008. Illegal Tax
Double assessed.
-76,795 -984.46
0
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
Whereas, North Cazolina General Statutes 105-381 and/or 330.2(B) allows for the release of taxes
when the Boazd 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) aze
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Noes:
I, Donna Baker, Clerk to the Boazd of Commissioners for the County of Orange, North Cazolina,
DO HEREBY CERTIFY that the foregoing has been cazefully copied from the recorded minutes of the
Boazd of Com/missioners for said County at a regulaz meeting of said Boazd held on
said record having been made in the Minute Book of the minutes of said Board,
d is a true copy of so much of said proceedings of said Boazd 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
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