HomeMy WebLinkAboutAgenda - 02-02-2010 - 4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 2, 2010
Action Agenda
Item No.
SUBJECT: Property Tax Releases
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Jo Roberson 245-2727
PURPOSE: To consider adoption of a resolution to release property values related to twenty-
one (21) requests for property tax release.
BACKGROUND: The Tax Administration Office is requesting approval to release property
values related to twenty-one (21 } requests for property tax release. (see explanations on
attached spreadsheet). 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
$7,068.31 to the County, municipalities, and special districts for FY 2009/2010. The approval of
these releases will bring the total net reduction for the 200912010 fiscal year to $76,708.09. The
Tax Assessor recognized that releases and Property Tax Commission decisions can 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 release requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA ' `~ ~ _ °~ ~~~ ^ ~~
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 void
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 ~ 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
2010.
Clerk to the Board of Commissioners
RELEASE (GS 105-381)
February 2, 2010
(Taxable) Value Rate Financial Property
Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
Clearview Correspondent Acct 312096 417 0 -417 22 -6.56 Bus Personal Release is for 2009 Illegal Tax
Taxpayer filed business personal property
return in Orange, however, the property is in
Durham County.
Penske Truck Leasing Acct 37534 149,450 130,120 -19,330 03 -310.04 Bus Personal Release is for 2009 Clerical Error
A request for filing extension received timely.
Late list penalty applied in error.
VFS Leas Residual Hold Acct 37529 1,233 0 -1,233 22 -19.37 Bus Personal Release is for 2009 Illegal Tax
Property was disposed prior to 1/1/2009
Hill-Rom Co Inc Acct 37524 2,032 612 -1,420 21 -23.23 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Hill-Rom Co Inc Acct 37521 1,773 534 -1,239 00 -16.16 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Hill-Rom Co Inc Acct 37525 1,759 530 -1,229 23 -18.16 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Hill-Rom Co Inc Acct 37523 6,814 2,114 -4,700 09 -43.13 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Hill-Rom Co Inc Acct 37519 634 275 -359 13 -6.63 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Hill-Rom Co Inc Acct 37518 623 270 -353 08 -5.71 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Hill-Rom Co Inc Acct 37520 784 218 -566 10 -7.01 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
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Hill-Rom Co Inc Acct 37522 79,936 69,911 -10,025 22 -154.42 Bus Personal Release is for 2009 Clerical Error
Incorrect year used to calculate depreciation.
Harper Arts LLC Acct 37515 187,312 165,213 -22,019 17 -242.30 Bus Personal Release is for 2009 Clerical Error
Property was keyed incorrectly.
Backcourse Inc Acct 289241 176,000 104,490 -71,510 22 -1,101.54 Bus Personal Release is for 2009
Immaterial Irregularities NCGS 105-394(11)
Depreciation was omitted from assessment
Shoulder Inc Acct 37531 29,328 0 -29,328 22 -506.89 Bus Personal Release is for 2009 Illegal Tax
Business closed prior to 1/1/2009.
Jesse Kalisher Gallery Acct 37530 47,915 47,915 0 22 -75.28 Bus Personal Release is for 2009 Clerical Error
A request for filing extension received timely.
Late list penalty applied in error.
US Bancorp Equip Finance Acct 37537 1,329,612 1,151,164 -178,448 22 -2,748.81 Bus Personal Release is for 2009 Illegal Tax
Asset distribution per jurisdiction incorrectly
listed.
US Bancorp Equip Finance Acct37536 136,318 100,517 -35,801 21 -585.63 Bus Personal Release is for 2009 Illegal Tax
Asset distribution per jurisdiction incorrectly
listed.
US Bancorp Equip Finance Acct 37535 56,112 35,828 -20,284 00 -184.92 Bus Personal Release is for 2009 Illegal Tax
Asset distribution per jurisdiction incorrectly
listed.
Damir Hacic Acct 316673 1,220 0 -1,220 22 -20.58 Personal Pro Release is for 2009 Illegal Tax
Unlicensed vehicle was sold prior to 1/1/2009
Donald Roberts Acct 316006 4,340 0 -4,340 00 -39.24 Personal Pro Release is for 2009 Illegal Tax
Personal property was billed on 2 accounts
in error.
Orange Comminuty Hous. 7.24..197 770544 76,625 38,080 -38,545 22 -952.70 Residence Release is for 2009 Illegal Tax
Verlia Amos Leasehold owner qualified in prior year for
homestead exclusion but was not keyed
for current year.
-442,366 -7,068.31
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