HomeMy WebLinkAboutAgenda - 06-01-2010 - 4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 1, 2010
Action Agenda
Item No. + — C
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 thirteen
(13) requests for property tax release.
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
$8,450.55 to the County, municipalities, and special districts for FY 2009/2010. 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 R E S a010— O 45
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 v1d
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
, 2010.
Clerk to the Board of Commissioners
RELEASE (GS 105 -381)
June 1, 2010
(Taxable)
Value
Rate
Financial
Property
Name
Map Ref
Tract #
Old Value
New Value
Difference
Code
Impact
Description
Reason for Adjustment
Regina Edgerston
Acct 234997
11,770
0
- 11,770
00
- 516.00
Mobile Home
Release is for 2006 -2009 Illegal Tax
Mobile home was moved out of Orange Co.
prior to January 1, 2006.
Billy Gornto
Acct 233028
1,850
0
-1,850
09
-46.16
Mobile Home
Release is for 2008 & 2009 Illegal Tax
Mobile home was sold in 2007.
Anthony Gates
Acct 261600
1,053
0
-1,053
16
-47.54
Motor Vehicle
Release is for 2006 -2008 Illegal Tax
Vehicle was distroyed in 2005.
Jose Luis Gonzales Lopez
Acct 316510
1,960
0
-1,960
09
-20.78
Motor Vehicle
Release is for 2009 Illegal Tax
Double billed.
Najera Isidro
Acct 316550
3,750
0
-3,750
00
-39.52
Mobile Home
Release is for 2009 Illegal Tax
Mobile home park mgr listed Isidro as owner
but title is in different name (Manzano Mora)
Davis C Jones
Acct 316723
1,000
0
-1,000
22
-16.94
Rental Prop
Release is for 2009 Illegal Tax
Double billed.
Kelseys Caf6
Acct 219861
1,100
0
-1,100
23
-22.84
Bus Personal
Release is for 2008 Illegal Tax
Business moved to different location
Meadowmont Realty Co
Act 263910
23,057
0
- 23,057
22
- 519.74
Bus Personal
Release is for 2008 Illegal Tax
Business sold prior to January 1, 2009
Hell, Inc
Acct 227180
12,130
0
- 12,130
21
- 227.55
Bus Personal
Release is for 2009 Illegal Tax
Business sold prior to January 1, 2009
Nathalie Worthington Tr
Acct 316915
3,006
0
-3,006
17
-36.25
Mobile Home
Release is for 2009 Illegal Tax
Double billed
Ann G Kenn
Acct 310329
1,900
0
-1,900
24
-23.68
Motor Vehicle
Release is for 2008 Illegal Tax
w
Vehicle was registered and billed as RMV.
Joanne S Harrell Acct 316681 500 0 -500 21 -9.38 Sailboat Release is for 2009 Illegal Tax
Double billed.
Samuel & Barbara Wells 4.49.C.10 444261 3,708,542 2,965,370 - 743,172 00 - 6,924.17 Residence Release is for 2009 Illegal Tax
Change per consent order from PTC
- 806,248 - 8,450.55