HomeMy WebLinkAboutAgenda - 04-06-2010 - 4d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 6, 2010
Action Agenda
Item No.
SUBJECT: Property Tax Releases
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Jo Roberson 245-2727
Resolution
Spreadsheet
PURPOSE: To consider adoption of a resolution to release property values related to thirteen
(13) requests for property tax releases.
BACKGROUND: The Tax Administration Office is requesting approval to release property
values related to thirteen (13) 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
$26,378.80 to the County, municipalities, and special districts for FY 2009/2010. The approval
of these releases will bring the total net reduction for the 2009/2010 fiscal year to $150,034.31.
The Tax Administrator 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
� S - 0-1 o10
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 vivid
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
52010.
Clerk to the Board of Commissioners
RELEASE (GS 105-381)
April 6, 2010
(Taxable) Value Rate Financial Property
Name Map Ref Tract# Old Value New Value Difference Code Impact Description Reason for Adjustment
John Crncic Acct 301370 4,760 0 -4,760 21 -77.86 Vehicle Release is for 2009 Illegal Tax
Property did not have situs in North Carolina
Heffner Properties Inc Acct 60793 8,385 0 -8,385 08 -53.49 Bus Personal Release is for 2009 Illegal Tax
Business was assessed in incorrect
taxing district.
Bill Mauer 263616 28,428 0 -28,428 16 -271.17 Leasehold Release is for 2009 Illegal Tax
Property was removed from county prior to
January 1,2009.
State of North Carolina 5.24..1 W 573953 82,638 0 -82,638 09 -758.53 Land Release is for 2009 Illegal Tax
Property carried an exempt status.
Durham Media LLC Acct 313128 47,366 0 -47,366 22 -755.16 Bus Personal Release is for 2009 Illegal Tax
Property was incorrectly listed in Orange
County. Actual situs is Durham County.
Duke Underwood Ent. Acct 230096 1,860 0 -1,860 22 -41.68 Bus Personal Release is for 2009 Illegal Tax
Business closed prior to 1/1/2009
Chapel Hill Carrboro 7.52..157 775312 307,576 0 -307,576 22 -6,465.49 Religious Release is for 2009 Illegal Tax
Young Mens Christian Application for exemption filed 1/30/09
Association and granted.
Sunnyside of Hillsborough Acct 319107 7,630 0 -7,630 00 -76.52 Religious Release is for 2009 Clercal Error
Billed in error. Should have been billed to
Sunny Side LLC.
Edward Bachmann 6.37..24E 672667 192,261 191,536 -725 01 -6.66 6X8 Trailer Release is for 2009 Clerical Error
Trailer was assessed incorrectly due to
misapplication of schedule.
w
Jones Grove Missionary 4.1.C.46 463227 24,185 0 -24,185 00 -1,189.26 Bus Personal Release is for 2004-2009 Illegal Tax
Baptist Church Application for exemption filed in 2004 A
transfer was missed in 2001
Neagle Law Firm Acct 319334 3,000 1,046 -1,954 21 -502.19 Bus Personal Release is for 2007-2009 Clerical Error
Value amended by auditor after discovery.
Katherine Jones 3.25..25B 325925 79,220 39,610 -39,610 03 -358.32 Residence Release is for 2009 Clerical Error
Homesead exemption was removed in error.
Due to a property split the house received a
new tract number. After review, the
exemption should not have been removed.
Triangle Land Conservanc 7.118..25 704327 1,381,398 0 -1,381,398 02 -15,822.47 Land Release is for 2009 Illegal Tax
Property transferred from taxable to exempt
status.
-1,936,515 -26,378.80