HomeMy WebLinkAboutRES-2010-045 Resolution approving Property Tax Releaser~+'~
NORTH CAROLINA Q~ S- a D I ~- ~ 45 ~~ 2
ORANGE COUNTY tt ,,
RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the release of taxes
when the Boazd 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) aze
approved.
Upon motion duly made and seconded, the
Ayes: Commissioners
~a _ , .
Noes:
resolution was passed by the following votes:
I, Donna Baker, Clerk to the Boazd of Commissioners for the County of Orange, North Cazolina,
DO HEREBY CERTIFY that the foregoing has been cazefully copied from the recorded minutes of the
Boazd of Commissioners for said County at a regulaz meeting of said Boazd held on
~~ ~ ~ } ~ C~ said record having been made in the Minute Book of the minutes cf said Board,
and~i~ a true copy of so much of said proceedings of said Boazd 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
~ "~',~-'l {, 2010.
u
®Sj
' ~OUn
rt f' ~a~o,
~~d~a ~% `~~o
erk to the Board o Commissioners
C 4
04!02/2010
Guerry W. O'Briant
1615 Efland- Cedar Grove Road
Efland, N. C. 27243
Orange County Tax Assessor
P.O. Box 8181
Hillsborough, N. C. 27278
Re: Tract # 364257 Pin # 9545 -88 -6455
Att: Jo Roberson, Tax Collector -RMV
Dear Jo Roberson,
Last year when I received my property tax bill I called your Dept, to
review my accost with Tersea Moore and found out that since I moved in our
house in 2005 we have been charged for having a completed apartment over the
garage -
In 2004 when I was building these house and garage I was informed by
Orange County planning that the garage could not be habited after it had been
roughed in. I stopped all work on the apartment, since it could not be used Had I
been informed this from the start I could have saved myself money! However h
was still considered a bedroom when I went for a septic permit ??
I found this out and asked to have it corrected. Mr. Ray Jordan came out
and confizxmed that the apartment was not completed.
When your Dept did the tax appraisal in 2005 they were told by me that
the apartment was not going to be completed.
Ms. Moore told me to send a letter to you to be reimbursed for the tax I
had been over charged since 2005. Your prompt attention into this would be
appreciated
Also since the economy has taken such a down swing I would like to have
my whole place reappraised and ray property taxes adjusted-
Sincerely
Guezry W. O'biiant
05126/2010 16:05 9196443091
5
11 L
je!'C
ORANGE COUNTY TAX OFFICE
228 SOUTH CHURTON STREPT
P.O. BOX 8181
HILLSBOROUGH, NORTH CAROLINA 27278
TELEPRONE (9M2"100. FAX 6"3091
April 12, 2010
Guerry W O'Briant
16155 Efland Cedar Grove Rd
Efland, NC 27243
RE: Tract #364257 Refund ,Request
Dear Mr. O'Briant:
This letter is in reference to your correspondence received April 2, 2010 requesting a refund
of taxes paid for the 2009 and prior tax years.
North Carolina General Statute 105 -381 allows for the refund of taxes under very limited
circumstances. Since receiving your refund request we have tried to find a way to legally
honor your request. We keep ending up at the same conclusion that this situation falls
under a category that statutorily is not refundable. Instead, the proper step is to make the
correction for the current tax year and future years_ In accord with these conclusions, I am
enclosing a copy of your 2010 property record card to assist you in determining that you
are properly taxed now. Please review the property record card and let me laiow if there
are any further changes or questions. If it would be helpful, I will be glad to have an
appraiser meet with you at your home to go over everything and make certain everything is
correct.
We always endeavor to find a way to make refunds. Sometimes we are not successU,
Refunds have to be approved by the Board of County Commissioners, If the commissioners
were to make a refund not authorized by the statutes those commissioners individually
become personally liable for those improperly refunded fiords. Due to this liability we are
always careful and diligent in determining the legality of each refund request.
05/26/2010 16:05 9196443091 -- --
A
On the basis of our findings, a refund is not authorized under NC GS 105- 381and could not
be recommended to the county commissioners for approval. However, you do have thirty
(30) days to formally appeal the 2010 valuation as indicated on the enclosed property
record card. If you wish to appeal you should make written request to the Board of
Equalization and Review, PO Box 8 18 1, Hillsborough, NC 27278.
If I can provide any further explanation or assistance of any kind, please do not hesitate to
call.
Sincerely,
Judy Ryan
Deputy Assessor