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Home My WebLink AboutAgenda - 11-17-1998 - 8dI� ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. _" ACTION AGENDA ITEM ABSTRACT Meeting Date: November 17, 1998 SUBJECT: Applications for 1998 Property Tax Exemptions ------------------------------------------------------------------------------------------------------ - - - - -- DEPARTMENT: Assessor's Office ATTACHMENT(S): * Letters to BOCC asking for 1998 Approval of Exemption Status * Applications for Exemption * Exempt Status Resolution PUBLIC HEARING: YES NO X BUDGET AMENDMENT NEEDED: YES NO X INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBER Hillsborough 732 -8181 Chapel Hill 968 -4501 Mebane 227 -2031 Durham 688 -7331 PURPOSE: To consider untimely applications for granting exempt status from ad valorem taxation for the 1998 tax year. BACKGROUND: General Statute 105- 282.1(a)(5) Action of Governing Body - The Carolina Vedic Village society filed applications for property tax exemption on October 30, 1998. Where N. C. General Statutes states that applications for exemption must be filed during the normal listing period, which is during the month of January, G.S. 105- 282.1(a)(5) does allow some discretion. Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the close of the listing period may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. RECOMMENDATION: The Manager recommends both applications for 1998 exemption be approved. NORTH CAROLINA ORANGE COUNTY EXEMPT STATUS RESOLUTION Whereas, North Carolina General Statutes 105 -282 -1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period, and Whereas, the County Commissioners have determined that the applicants could have been approved for 1998 had applications been timely. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 1998 are so approved as exempt. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following Ayes: Commissioners Noes: I, Beverly A. Blythe, 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 November 17, 1998, 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. 1998. WITNESS my hand and the corporate seal of said County, this day of , Clerk to the Board of Commissioners 2 T' YEAR APPLICATION FOR PROPERTY TAX EXE1AETPON County irl _Town or City Owner fo Address — (Street or Root,) (Town) (state) (Zip Code) l -oea tton or Properly �-�}^� � - �,r, �/r L`IS- T(RUU'CrIOfVN.S Under the provisions or G. S. 105 -111.1 every owner of property claiming exemption or exclusion from properry taxes moat d nnonatn to that the properry —ts the aututory reduiremeotr for oaem0 tion or elattsir�cation. Claims for exemption or exclu- sion must be filed with the tax supervisor of the rn unty in whith tho property is located. (Joe reverse aid.) Claims for eremp- tion should include all lend and improv .ts and personal prnp.rty situated thereon -A complete int— salon rex.tdint iU use. The undcrsigncdowncr or authorized representative bctcby petitions for cxcmption of the following described prop - crty: Z. Give complete des ` ip ton of property: — Land: �-/11 q Improvements Personal Property: — 3. List and explain the purposes (or which the property is used: Land: V jmprovcmrnis: Personal Property: -t. If any organization other than the owner uses the property, give the name of the organization, full particulars regarding its st�c of the property and the amount r,( any income received for such use. -- 5. 'Give your estimate of the true value 6. List the insurance value of the property: in money of a property: Land -�� uxzxzzzxzxxzuzxxxzzzxzzzzzzxzzzxzzzz lm roycmcnts D � Personal Property: �5--- 6. Upon what uses or purposes do you base this claim for exemption? Charitable ( ); Religious Educational Nr.�; Literary ( ): Scientific ( ); Other 7. Give the specific statutory authority u on which this property is clai ed as exempt: 3 (Full texts of all exernprion and classification statutes arc available at the office of the county far sup tsar. AFF1RMATION Under penalties prescribed by law, I hereby affirm that to the best of mr hnowledje and belief, the statements and Information in this . application are true and correct, and are made for the purpoaa of .xamptina the m eery herein des ib. from ti... 19� Sianat c of owner or sexthonxed rep cntauve _a {� ct�j Title Telephone \o. ate Zp i . , , • i� <n... l +ol YEAR . APPLICATION FOR PROPERTY TAX EXEMPTION County I A Town or City �4� 7 Owner ESL Address Street or Route) (T ) (Stale) _ (Zip Code) Locstton of Property a - ,�J� , u INSTRUCTIONS Under the provi+ionf of G. S. 103 - 212.1 eery owner of proDerry claiming c —ption or exclusion from property taxes mint demonstrate that the property meta the ■-Atutory requirements for exemption or classification. Claims for exemption nr aclu- sion must be riled with the tax supers sor of the county in Which the property is located. (see reverse side) Claims for cxcmp- lion should include all land and imuro —irnts end personal property situated thereon and complete information ragardint it-3 use. The undersigned owner or authorized representatives hereby petitions for exemption of the following described prop- erty: r 2. Give complete description of pr Petty: — Land: Improvements: Personal Property: it AM, We a • r r on other than the owner us the property, give a name of the organization, full particulars 4. If anyr;jAnizatf regarding its use of the property and the amount of any income received for such use. 4 f 6. List the insurance value of the property: 5. Give your estimate of the trot value in money of tp�o: ^ ^^ zzxz zzzzzxxuxxzzzzzxxzzzzzztxzzzzzz Land itnprot'cncn(s Personal Froperty: - — 6. Upon what uses or purposes do you base this claim for exemption? Charitable ( ): Religious Educational ('(Al' Literary ( ): Scientific ( ): Other 7. Give the spccific statutory authority upon which this property is claimed as exempt: Q . I (Full texts of all exemption and classi- iication statures are available at the office of the county tax supervisor.) AFFIRMATION Under Drnallics prescribed by law, I hereby affirm that to the beet of my bn'- sate god belie!, Irta atatc en and inf anon in this application are true and correct, and are made far the pumost of ex.emotiot the D h rein described fro soon. _ to-zr� l9 it Signature of o r r suthorited tepres en ea . a Title Telephone So. g� V fer., t PILED Carolinas Vedic Village Society PO Box 28 P $ im Efland, NC 27243 QAANQE COUNTY September 1, 1998. TAX OFFICE Dear , Orange County: There has been,,�S me confusion as to our ad valorem tax bills recently received. We had a meeting with on Smith, Tax Assessor, and Gail Jones, the outcome being that we should submit this letter as a request to: Re- establish our exempt status on two parcels that have been exempt for several years. (the exact parcel numbers are shown on the enclosed tax bills) We believe that the reason these two parcels came back onto the taxrolls is that: 1. 0.09 acres (intended as part of a future site for a church) was transferred from one ex- empt parcel to another exempt parcel, both already owned by our organization 2. about 1.0 acre was sold off the larger of the two parcels in question, changing the total acreage further. L 3.) Fl T • I-1 /iPP �l (A L.� %� N J ^14 At ht CLW�._ 9- �d N G k-- y / in ex- ,eMpt.— W AI r e S.,; r i Z Thank you for your time, and we will positively try to minmize any inconveniewnce in the future regarding these matters. wA nIf,, e 44"L A 1,4,k L*"- e u ee ( hA h cxte A � A- I Alf r , ;.. i ! rf b . Yours sincerely, 0.� Sophia Kuyt cc, Cy 406 U�GT Sµ (ro