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HomeMy WebLinkAboutAgenda - 03-02-2010 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 2, 2010 Action Agenda Item No. ~- - t~ 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 sixteen (16) requests for property tax release. BACKGROUND: The Tax Administration Office is requesting approval to release property values related to sixteen (16) 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 $46,947.42 to the County, municipalities, and special districts for FY 2009/2010. The approval of these releases will bring the total net reduction for FY 2009/2010 to $123,655.51. 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. 2 NORTH CAROLINA ~ ~ _~j - ~©'~ _ 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 viiid 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 cf 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) March 2, 2010 Name Map Ref Tract # Old Value (Taxable) New Value Value Difference Rate Code Financial Impact Property Description Reason for Adjustment 612 Logic Inc Acct 305903 3,463 0 -3,463 21 -63.55 Bus Personal Release is for 2009 Illegal Tax Business was listed twice under 2 different spellings. Alan T Gravit Acct 234575 310 0 -310 21 -5.07 Bus Personal Release is for 2009 Illegal Tax Business was double taxed. Alan T Gravit Acct 234573 310 0 -310 21 -5.07 Bus Personal Release is for 2009 Illegal Tax Business was double taxed. Johnson Dental Lab Acct 267854 3,575 0 -3,575 23 -59.72 Bus Personal Release is for 2009 Illegal Tax Business closed prior to 1/1/2009 Penske Truck Leasing Acct 141437 538,540 0 -538,540 03 -5,005.60 Bus Personal Release is for 2009 Clerical Error Listing was incorrectly allocated by year and by jurisdiction. Mary Trabert Acct 306837 2,599 0 -2,599 22 -45.26 Bus Personal Release is for 2009 Illegal Tax Business closed prior to 1/1/2009 Megawatt Solar Inc Acct 316475 1,177,561 172,236 -1,005,325 23 -14,858.70 Bus Personal Release is for 2009 Illegal Tax Owner listed property in Orange County however, most of property was in Caswell Co. Chapel Hill Kehillah 7.71.C.11 735095 101,090 40,436 -60,654 22 -934.31 Religious Release is for 2009 Illegal Tax Restructuring changed the total square feet of the day care facility. The day care portion of the structure is the sole taxable part. Chicago Research Group Acct 199174 8,487 8,487 0 21 -14.15 Bus Personal Release is for 2009 Clerical Error Remove 10% late list penalty. Extension request on file. w Mills Family LLC Acct 212063 1,000 0 -1,000 22 -15.71 Bus Personal Release is for 2009 Illegal Tax Business closed prior to 1/1/2009 Sunnyside Enterprises Acct 294504 7,630 0 -7,630 03 -70.41 Bus Personal Release is for 2009 Clerical Error Billed in error. Should have been billed to Sunnyside LLC. Cider 3 LLC Acct 303133 4,000 0 -4,000 22 -62.86 Bus Personal Release is for 2009 Illegal Tax Business closed prior to 1/1/2009 Mills Family LLC Acct 212060 500 0 -500 22 -7.86 Bus Personal Release is for 2009 Illegal Tax Business closed prior to 1/1/2009 Hardwood Designs Acct 239060 81,820 0 -81,820 23 -1,356.83 Bus Personal Release is for 2009 Illegal Tax Double taxed (also on acct 304751) Triangle Land Conservanc 7.118..10 702912 2,092,801 0 -2,092,801 02 -23,692.84 Land Release is for 2009 Illegal Tax Property transferred from taxable to exempt status. Orange Community Housing & Land Trust 7.94.A.9 737548 44,918 0 -44,918 21 -749.48 Land Release is for 2009 Illegal Tax Exemption application on file. Property should have carried an exempt status. -3,847,445 -46,947.42