HomeMy WebLinkAboutAgenda - 11-05-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 5, 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 five (5)
requests for property tax release.
BACKGROUND: The Assessor's Office is requesting approval to release property values
related to eight (8) requests for property tax release. (see explanations on attached
spreadsheet). North Carolina 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
$54,259.38 to the County, municipalities, and special districts for FY 2009/2010. The approval
of these releases will bring the total net reduction for the FY 2009/2010 to $69,639.78. The Tax
Assessor recognized that releases and Property Tax Commission decisions could impact the
budget and accounted for these in the annual budget projections.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving five (5) property tax release requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA rl ~ ~ I ~ ~~~ ~ O
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)
November 5, 2009
(Taxable) Value Rate Financial Property
Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
William Pearson 4.34.6.1 401785 42,540 41,140 -1,400 23 -2,069.00 Misc Bldgs Release is for 2009 Illegal Tax
Miscelaneous buildings were billed in error
to the land owner and should have been
billed to leasehold owner.
Mertis Hammond Acct 262963 467642 35,239 0 -35,239 00 -321.24 Leasehold Release is for 2009 Illegal Tax
Doublewide mobile home was moved prior
to January 1, 2009.
Expressions Acct 271086 11,920 0 -11,920 22 -183.61 Business Release if for 2009 Clerical Error
Business was sold prior to January 1, 2009
Treehouse Editing Acct 190983 94,611 94,611 0 00 -86.25 Business Release is for 2009 Clerical Error
Release late list penalty for 2009. Request
for extension on file.
Rambus Inc. Acct 310358 4,111,686 761,954 -3,349,732 22 -51,599.28 Business Release is for 2009 Clerical Error
Property was listed incorrectly. Appeal
was timely.
-3,398,291 -54,259.38
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