HomeMy WebLinkAboutAgenda - 05-06-2010 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 6, 2010
Action Agenda
Item No. 4 - G
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 two (2) requests for property
tax refund.
BACKGROUND: The Tax Administration Office has received two (2) requests from taxpayers
for refund of property taxes paid in prior fiscal years. North Carolina 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
$2,219.02 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.
RED-ao-o-033
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund and/or
release of taxes when the Board 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)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
2010.
Clerk to the Board of Commissioners
REFUND/RELEASE
May 6, 2010
Old New Value Rate Financial Property
Name Map Ref Tract # Value Value Difference Code Impact Description Reason for Adjustment
Directed Endeavors Acct 303067 8,232 4,542 -3,690 23 -61.55 Bus Personal Illegal Tax 105-381(a)(1)b
Refund is for year 2008
Error in calculation of depreciated value
of assets.
Dixie Sporting Goods Acct 269418 52,522 0 -52,522 22 -2,219.02 Bus Personal Illegal Tax 105-381(a)(1 )b
Refund is for 2006 & 2008 (2009 Release)
Business actually located in Durham Co
-56,212 -2,219.02 __
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