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Home My WebLink AboutAgenda - 05-06-2010 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: May 6, 2010 Action Agenda Item No. 4 SUBJECT: Propertv 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 fifteen (15) requests for property tax release. BACKGROUND: The Tax Administration Office is requesting approval to release property values related to fifteen (15) 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 $16,483.01 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 $166,517.32. The Tax Administrator recognized that releases and Property Tax Commission decisions 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 release requests in accordance with N.C. General Statute 105-381. NORTH CAROLINA ~ ~ S - a ~ ~ ~ _ 0 3 ~- 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 d: 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) May 6, 2010 (Taxable) Value Rate Financial Property Name _ Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment James Thomas Willard Sr Acct 104748 1,775 0 -1,775 03 -18.31 Bus Personal Release is for 2009 Illegal Tax _ Release is for 2008 and 2009. Business closed prior to January 1, 2008. Drapery Loft Acct 140536 2,165 0 -2,165 10 -22.21 Bus Personal Release is for 2009 Illegal Tax Business closed prior to 1/1/2009 Gary C. Saleeby Acct 29856 32,808 0 -32,808 22 -526.85 Bus Personal Release is for 2009 Illegal Tax Not in business as of January 1, 2009. Namco Cybertainment Inc Acct 289874 4,053 0 -4,.053 22 -71.08 Bus Personal Release is for 2009 Illegal Tax Not in business as of January 1, 2009. Statworks Inc Acct 221629 24,070 0 -24,070 21 -448.28 Bus Personal Release is for 2009 Illegal Tax Business moved out of Orange County _ prior to January 1 2009. Interiors /Vicki McDaniel Acct 301447 558 0 -558 23 -9.41 Bus Personal Release is for 2009 Illegal Tax Business merged with another business prior to January 1 2009. Terrells Creek Missionary Acct 315968 17,759 0 -17,759 01 -1.,968.58 Bus Personal Release is for 2009 Clerical Error Baptist Church Billed in error. Should have been billed to Ship on Site Meadowmond Developm't Acct 271668 36,097 0 -36,097 22 -633.05 Bus Personal Release is for 2009 Illegal Tax Business sold prior to January 1, 2009 Crown Automobile Co Inc Acct 70407 420,417 0 -420,417 22 -7,373.03 Bus Personal Release is for 2009 Illegal Tax Business moved out of Orange County prior to January 1 2009. w Dixie Sporting Goods Acct 269418 51,906 0 -51,906 22 -821.55 Bus Personal Release is for 2009 Illegal Tax Business actually located in Durham County (2006-2008 refund) Andrew P Joseph 5.30..16 538762 434,642 398,478 -36,164 09 -331.95 Residence Release is for 2009 Illegal Tax Property should have been taxed as though 90% complete for 2009. David Nash Payne III 4.28.6.7 401522 216,364 166,664 -55,220 23 -1,028.23 Residence Release is for 2009 Clerical Error Homestead exemption amount was incorrectly calculated. Madison Rams Plaza LLC 7.27.E.6A 707219 968,183 870,209 -9,974 22 -1,509.19 Commercial Release is for 2009 Illegal Tax __ Value adjusted by Board of Equalization and review. Stephen Voncannon 2.43..76) 271702 435,456 424,184 -11,272 03 -101.96 Residence Release is for 2009 Illegal Tax Value adjusted by Board of Equalization and review. Gary W. Marks 7.43.A.6 702892 1,123,091 1,017,967 -105,124 22 -1,619.33 Residence Release is for 2009 Illegal Tax Value adjustment recommended due to Property Tax Commission appeal. -809,362 -16,483.01