HomeMy WebLinkAboutAgenda - 10-06-2009 - 4gORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 6, 2009
Action Agenda
Item No. q- -
SUBJECT: Policy Statement on Residents' Statements of Defense and Requests for Release or
Refund of Taxes
DEPARTMENT: County Attorney
ATTACHMENT(S):
None
PUBLIC HEARING: (Y/N) No
INFORMATION CONTACT:
John Roberts, 245-2318
PURPOSE: To provide a statement on the Board of County Commissioners' position on
responding to property owner inquiries regarding tax releases of properties located along the
Orange County/Alamance County line.
BACKGROUND: Currently, there is an amount of uncertainty regarding the exact location of
the Orange County/Alamance County line. Orange County recognizes a certain line for
taxation, election, education, and other purposes. A recent North Carolina Geodetic Survey
places the county line in another location. This geodetic survey is not the official county line
until accepted as such by the North Carolina General Assembly. At this time Orange County
and Alamance County, through their respective Boards of Commissioners, are seeking to
determine what line should be agreed upon for submission to the General Assembly.
Orange County has received requests for release or refund of all or a portion of taxes levied
against property within Orange County's currently recognized boundary line but outside the
boundary line designated by the geodetic survey. The Board of County Commissioners wishes
to state a policy position to resolve these matters as such: Orange County will comply with
N.C.G.S. § 105-380 and will respond to any and all such requests for release or refund as
required by state law and in particular N.C.G.S. § 105-381.
FINANCIAL IMPACT: None
RECOMMENDATION(S): The Interim Manager recommends the following:
1) The Board adopt a policy to respond to all statements of defense and requests for
release or refund of taxes presented to the Orange County Board of Commissioners
pursuant to N.C.G.S. §§ 105-380 and 105-381 which require a response by the Board
within 90 days;
2) Upon receipt of such a statement by the Chair of the Board or by the County Manager,
a copy of the statement be forwarded to each Commissioner, and to the County
Attorney for analysis and recommendation;
3) The recommendation of the County Attorney be presented to the Board of County
Commissioners in sufficient time to allow the Board to act on the recommendation
within the prescribed period for response; and
4) The Board delegate its authority to determine requests for release or refund in amounts
less than $100 to the County Attorney.