HomeMy WebLinkAboutAgenda - 04-21-1998 - 8f1
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. $-~
ACTION AGENDA ITEM ABSTRACT
Meeting Date: Apri121, 1998
SUBJECT: Property Tax Releases
DEPARTMENT: Assessor's Office
ATTACHMENT(S):
Resolution
Individual Request
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 requests for property tax releases
BACKGROUND: General Statute 105-381(b)
Action of Governing Body -Upon receiving a taxpayers 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 current liability or notify the taxpayer in
writing that no release or refund will be made.
RECOMMENDATION: The manager recommends the attached release be approved.
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION
Whereas, North Carolina General Statute allows for the creation adjustment of
tax bills.
and
Whereas, tax bills related to properties listed in the attached spreadsheet require
creation adjustment
and
Whereas, the appropriate statute for each creation/adjustment has been cited.
Now, therefore, it is resolved by the Board of County Commissioners of Orange
County that the recommended releases are approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the
following votes:
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, Clerk to the Boazd 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 Boazd 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 Boazd,
and is 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 the corporate seal of said County, this day of
199_.
2
Clerk to the Boazd of Commissioners
3
REQUEST FOR
BUSINESS PERSONAL PROPERTY RELEASE
DATE: Apri121, 1998
REF: Trains Cafe
BILL #: 97265006
ACTION REQUESTED: Request release of 1997 tax notice because business was
discovered and assessed based on G.S. 105-312, which assumes business has been there 5
years plus current year for a total of 6 years. Owner wrote letter to verify business had
been there only since late 1995. Request release assessment for 1992 thru 1995.
(Statutory basis for releases: G.S. 105-381(a}(1)b. An illegal tax.
Bill Amount Before Release: $7,066.94
Bill Amount After Release: $2,071.55