HomeMy WebLinkAboutAgenda - 02-02-2010 - 4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 2, 2010
Action Agenda
Item No.
SUBJECT: Property Tax Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Jo Roberson, 245-2727
PURPOSE: To consider adoption of a refund resolution related to six (6) requests for property
tax refund.
BACKGROUND: The Tax Administration Office has received six (6) requests from a taxpayer
for refund of property taxes paid in prior fiscal years. 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
$9,152.81 to the County, municipalities, and special districts. The Tax Assessor recognized
that refunds 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 these property tax refund requests in accordance with N.C. General
Statute 105-381.
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NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Cazolina General Statutes 105-381 and/or 330.2(B) allows for the refund and/or
release of taxes when the Boazd of County Commissioners determines that a taxpayer applying forthe
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)aze 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 cazefully copied from the recorded minutes of the
Board of Commissioners for said County at a regulaz meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Boazd,
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
2010.
Clerk to the Board of Commissioners
REFUND/RELEASE
February 2, 2010
Old New Value Rate Financial Property
Name Map Ref Tract # Value Value Difference Code Impact Description Reason for Adjustment
Duddles Trust 7.126K..1 759204 513,722 479,362 -34,360 22 -2,785.92 Residence Illegal Tax 105-381(a)(1}b
Refund is for years 2004-2008
Residence was valued as having an
entire second floor. Afield review verified
'the residence was a 1 story home with a
very small living area on second floor.
Joycelyn Leigh 7.109M..79 769870 375,030 328,616 -46,414 21 -1,727.29 Residence Illegal Tax 15-381(a)(1)b
Refund is for years 2007 & 2008
Residence is valued as having a finished
3rd floor. Afield review verified the
residence is only 2 floors.
William F Stonecypher 7.126.D.33 761192 727,381 624,274 -103,107 17 -3,735.57 Residence Illegal Tax 15-381(a)(1)b
Refund is for years 2006 through 2008
An area of the residence that is 1 story
was valued as 2nd floor.
Everett D Brown Acct 172539 11,858 0 -11,858 02 -736.62 Business Illegal Tax 15-381(a)(1)b
Refund is for years 2002 through 2006
Property was billed in the incorrect
jurisdiction.
Betty Wilson Acct 294872 2,110 0 -2,110 09 -58.00 Personal Illegal Tax 15-381(a)(1)b
Refund is for years 2006-2007
Property was billed to leasee instead of
owner.
w
Diana Whitney 7.118..41 714683 460,193 455,802 -4,391 19 -109.41 Residence Illegal Tax 15-381(a)(1)b
Refund is for years 2007-2008
Property value included a pool. Afield
inspection verified that there was no pool.
-202,240 -9,152.81