HomeMy WebLinkAboutAgenda - 03-03-1999 - 8eI
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. B -P.
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 3, 1999
SUBJECT: Property Tax Value Changes
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DEPARTMENT: Assessor's Office PUBLIC HEARING: YES NO X
ATTACHMENT(S):
Resolution
Spreadsheet — Releases/Value Changes
BUDGET AMENDMENT
NEEDED: YES NO X
INFORMATION CONTACT:
John Smith, Jr., ext 2101
TELEPHONE NUMBER
Hillsborough
732 -8181
Chapel Hill
968 -4501
Mebane
227 -2031
Durham
688 -7331
PURPOSE: To consider requests for property tax releases.
BACKGROUND: Under North Carolina General Statute 105- 381(b), "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
current liability or notify the taxpayer in writing that no release or refund will be made."
NCGS 105- 325(a) also stipulates that "after the board of equalization and review has
finished its work and the changes it effected or ordered have been entered on the abstracts
and tax records as required by G.S. 105 -323, the board of county commissioners shall
have the authority to make changes on the abstract and tax records."
The Assessor's Office has determined that the releases and/or changes in property value
noted on the attached spreadsheet are in order and recommends that the Board approve
these changes to the tax records in accordance with NCGS 105- 325(a).
RECOMMENDATION: The Manager recommends that the Board adopt the resolution
approving the cited releases /value changes.
Sheet11
2
DATE
OWNER
MAP REFERENCE
I ACCOUNT #I
AMOUNT RELEASED
12098
Parker, William
7.80.6.31
I 151474
- 171.54
** *Part of basement unfinished for 1998
12/2/98 Cornerstone Realty Income Trust
7.116..9
220249
- 13,602.02
** *Property Tax Commission reduced value on Highland Hills Apts.
12/2/98 1 UCC Living Centers, Inc. 7.122.B.22A 215931
- 20,280.39
** *Vacant lot should have been taxed with 70% building completion
12/2/98 1 UCC Assisted Living Inc. 7.122.B.22 215928
- 87,278.82
** *One bldg taxed on wrong lot and one bldg should be taxed at 38% complete
12/2/98 Turner, Roby Jr. 7.6..17E 199726
- 563.22
** *Taxed as vacant lot, should have been taxed with 40% complete house.
11/12/98 Blum, M. Robert 7.128.B.4B 217681
6,918.83
** *Taxed as vacant lot, should have been taxed with 100% complete house
10/28/98 Blackwood, Deware A.
7.128.b.37 147434
-18.48
** *Acreage change per deed interpretation
12/15/98 1 Simpson, Richard L.
7.41 B..11 30476
- 1,364.74
***House only 67% complete 1 -1 -98
12/29/981 Rogers, Naomi F.
6.1..19A 127017
-37.84
** *$4,000 Bldg did not exist on property 1 -1 -98
12/17/98 Fox, Deobrah Cox
5.21..9L 2089061
-94.51
* **Valuation appeal
- 124.20
12/18/98 Garner, Harold
3.46..11 K 93746
** *House and outbuilding destroyed by fire in 1992
77j4M"Ium, M. Robert
7.128.B.4B 217681
- 717.66
** *Discovery hearing results
2/1/99 1 Coachwood Assoc's.
4.42.B.3C 93828
- 2,143.11
** *Property Tax Commission reduced value
2 /1 /991Coachwood Assoc's.
4.42.B.3D 54992
- 12,776.91
** *Property Tax Commission reduced value
1/4/991 Keller, Oscar A.
7.15..22A 355081
- 2,912.52
** *Buildings destroyed by fire in 1997 per fire report
1/28/991 Burnette, Bobby 6.37..38B 219578
- 457.13
* * *Doublewide mobile home taxed on this lot in error. Should be o_n 7.37..38*
2/18/99 Walker, Vera 2.38..42 116812
-64.01
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NORTH CAROLINA
ORANGE COUNTY
VALUE CHANGE RESOLUTION
Whereas, North Carolina General Statutes 105 -325 empowers the Board of County
Commissioners to order changes to tax records after the Board of Equalization and Review has
adjourned; and
Whereas, the Board of Equalization and Review has adjourned for this year.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
CONMUSSIONERS OF ORANGE COUNTY THAT the recommended property tax value changes are
ordered.
votes:
Upon motion duly made and seconded, the foregoing resolution was passed by the following
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, 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.
1998.
WITNESS my hand and the corporate seal of said County, this day of
Clerk to the Board of Commissioners
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