HomeMy WebLinkAboutAgenda - 09-15-2009 - 4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 15, 2009
Action Agenda
Item No. 4 - ~
SUBJECT: Property Tax Refund
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 refund resolution related to one (1) request for property
tax refund.
BACKGROUND: The Assessor's Office has received one (1) request from a taxpayer for refund
of property taxes paid in prior fiscal years. North Carolina General Statute 105-381(b), "Action
of Governing Body" provides that "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 refunds for
the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$2,261.82 to the County, municipalities, and special districts. For FY 2009/2010, the total net
reduction in revenue is $2,261.82. The Tax Assessor recognized that refunds could impact the
budget and accounted for these in the annual budget projections.
RECOMMENDATION(S): The Interim Manager recommends that the Board approve the
attached resolution approving one (1) property tax refund request in accordance with N.C.
General Statute 105-381.
I~ E ~ - ~oo~ ._ 0~1
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
refund/release has a valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refund/Release"
has been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the
taxpayer has timely applied in writing for a refund of the tax imposed and has presented a valid defense to
the tax imposed as indicated on the Request for Property Tax Refund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) and
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
REFUND/RELEASE
September 15, 2009
Old New Value Rate Financial Property
Name Map Ref Tract # Value Value Difference Code Impact Description Reason for Adjustment
Louis W Weinstein 7.126D..73 752393 377,338 348,846 -28,492 22 -2,261.82 Residence Illegal Tax 105-381(a)(1)b
Refund is for years 2004-2008
Residence was valued as having a
finished attic. Field review verified no
attic finish.
-28,492 -2,261.82
W