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HomeMy WebLinkAboutAgenda - 02-03-1998 - 8eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 3, 1998 SUBJECT: Applications for 1997 Property Tax Exemptions DEPARTMENT: Assessor's Office ATTACHMENT(S): * Letters to BOCC asking for 1997 Approval of Exemption Status * Applications for Exemption Action Agenda Item No. a-d 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 1997 tax year. BACKGROUND: General Statute 105- 282.1(a)(5) Action of Governing Body - The Institute for Development Training filed an application for property tax exemption on November 16, 1997. The Orange Community Housing Corporation filed two separate applications for exemption on December 18, 1997. Both organizations are requesting exemption status for 1997. The N. C. General Statutes states that applications for exemption must be filed during the normal listing period, which is during the month of January. On that basis, all three applications were denied by the Assessor. However, 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 all applications for 1997 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 1997 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 1997 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 January 20, 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 tll!�3 %1998 15:Qr; g19929�;53 IDT INSTITUTE for DEVELOPMENT TF't,AINING 212 E. Rosemary St.. Chapel H111. North Carolina 27514 U.S.A. Telephone fJ 19.967 -0563 Fax: J 19 -929 -2353 email: idt4nuteknet.com BOARD OF This is to hereby request the Board of Count Commissioners' approval of our DIRECTORS January 23, 1997 Deborah E Bender —to t�1e nstltute for Development Training. We originally filed this request on November 16, 1997 after being informed by Ms. Gail Jones on September 26, Jean Buck »alter Elizabeth Calvin Orange County Board of Commissioners Betty E. Cogswell c/o Mr. John Smith Cool1 Dsbbs 200 South Cameron Street Subaru Ent..itile Katherine C.Frevrnarm P.O,$ox 8181 Robert B Howerton. Jr. Hillsborough, NC 27278 -8181 Shirley Little With the exception of speaking in US churches and civic groups all of our work Carol P Puts is conducted in church related health programs in developing countries overseas. Linda s Petruceui Fax: 644 -3091 Alvinl Poppen from assignments In a 1IC means t a we aye not een �ffie'�tltretni Nan Van der Puy a e to give IIS mattetis. Margie E Row Dear Sirs /MeMarnes: Beth C Thomas Fr 3 We feel that there is good cause to be exempt from all taxes on the donated office furniture and outdated equipment wsth which we operate this program. (this letter was interrupted by a sales call from Pitney Bowes to inform me that our copy machine is listed as "no value ".) Thank you for consideration of this request. Sincer y. �cr - Charles R. Ausherman cc: Rod Visser This is to hereby request the Board of Count Commissioners' approval of our EMERITUS 997 a 11cat—wn or exemption of property taxes as they mIg t otherwise apply Juhe, Ilendenon Adeline P s„terth ».its Jerry Van sent —to t�1e nstltute for Development Training. We originally filed this request on November 16, 1997 after being informed by Ms. Gail Jones on September 26, Promi11a Senena`ake 1997 that the county required a response within 10 days. EXECUTIVE. DIRECTOR The Institute for Development Training's office is located in a University R. Ausherman Presbyterian church house provided as a mission project of the Outreach Charles Committee of that church. My wife and I are missionaries of the Reformed Church in America which provides our salaries and benefits. With the exception of speaking in US churches and civic groups all of our work is conducted in church related health programs in developing countries overseas. We at. this r is uti�ne� dthe fact that we have just returned from assignments In a 1IC means t a we aye not een �ffie'�tltretni a e to give IIS mattetis. We feel that there is good cause to be exempt from all taxes on the donated office furniture and outdated equipment wsth which we operate this program. (this letter was interrupted by a sales call from Pitney Bowes to inform me that our copy machine is listed as "no value ".) Thank you for consideration of this request. Sincer y. �cr - Charles R. Ausherman cc: Rod Visser 11tret AV-10 YEAR J ICJ 4 APPLICATION FOR PROPERTY TAX EXEMPTION ` r County ct, Town or City Q \ • `� owner y(n5�':�lti\e¢ ,r '-D av��u t—e,� y-�� v<< Address 2-1 C, ^(Street at Roue) ` ( orn) \ (St ) /(Zip Code) 24 t.ocatton of Property INSTRUCTIONS Under the provisions or 0. S. I05-211.1 every owner of property claiming exemption or exclusion from property taxes must demenstn property me* that the proper meets the statutory mQuirements for exemption or classification, Claims for exemption or exelu- sien muat be filed with the tax supervisor of the county in which the properry is located. (see ravers. side) Claims for exemp- tion should include all land and imptoveseents and personal propenT'simated theteoe and complete information retarding its use. The undersigned owner or authorized representative hereby petitions for exemption of the following described prop- erty: 2. Give complete description of property: Land: fir 1A Improvements: Personal Property: I. List and explain the purposes for which the property is used: Land: Improvements: � IV n Personal Property: r a 4. If Inv organization other than the owner uses t*_Nproperty, give the name of the organization, full particulars regarding its use of the property and the amount of 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 the property:. r/� /VIt xxxxxxxzxxxxxxxzxzxxzzxzxzxxxxxxzzzxxz Land Improvements Personal Property: 101 000 ZfS 0 0O 6. Upon what uses or purposes do you base this claim for xemption? rCharitable ( ); Relig'ous ( ); / Educational ( ): Literary ( ); Scientific ( ); Othera )� ��� 7, Give the specific statutory authority upon which this property is claimed as exempt: :�;: S (Full texts of all exemption and classification statutes-are available at the office of the county tax supervisor.) AFFIRMATION Under pmelties prescribed by law, I hereby afntm that to the best rny knowledge and belief, the statements and information in this application are we and correct, and are made for the purpose of exam tie the prope1rry bereie eseribad from taxation. ature of owner or "thnf6d mpresentatrve isle Telephone \o. Orange Community Housing Corporation 5 Post Office Box 307 • 1 16B West Main Street • Carrboro, NC 275 10 -0307 Telephone, 919/967.1 545 FAX. 919/968 A0.30 January 20, 1998 Orange t -ounty Conimissioners In Care Of Gail Jones 200 South Camerou Street PO Box 8181 Hillsborough, NC 27278 -8181 Re: Tract 702693 #4 Carr Court P5/43 arid Tract 701 <03 Lot 3 Carr Court Dear County Cominissiotiers: This letter comes to YOU to request exemption for propetty taxes on the above - referenced properties. These properties have been owned by Orange Community Housing siztce January of 1996, when they were purchased with HOW funds provided by the Orange County Housing and Community Development Department. We are currently renovating the properties for sale to first time Dome buyers. We should have applied for tax exemptions on these properties last ,year, but. that mint have been overlooked. We apologize for failing to request these tax exemptions in a timely manner, and we greatly appreciate your willingness to help keep these units affordable to people earning less than the area median. income. If you have any questions, please call the at 967 - 1545. Again, I appreciate your widerstanding and support. Sin.cvely, \ n Robert Dowling Executive Director F.— AV-10 (Rev. ;-rol YEAR Igo 6 APPLICATION FOR PROPERTY TAX EXEMPTION County Town or City 6hg Owner (=-�cQ A) ee.11..� t ?� nt2*sC. W S C2 Address / L (Str.et or R e) (Zorn) . j(State) (Zip code) t.oeauon *(Property )__" INSTRUCTIONS Under the provisions of C. S. 101 -222.1 every owner of property claiming exemption or *:elusion from property taxes must demonstrate that the property meets the statutory requirements for exemption or claasificatios. Claims for exemption or exclu- sion must ba filed with the tax supervisor of the county in which the property is located. (ace reverse side) Claims for exemo. tion should include all land and improvements and personal property situated thereon and complete information regarding its use. The undersigned owner or authorized representative hereby petitions for exemption of the following described prop- erty: 2. Give cor(tplete description o property: / r� -6 CIE Land. h Improvements: 2 ✓cf C34n 6W7e Personal Property: 3. List and explain the purposes ffo�or //whit t property is used, p Land: ' 5 / /D� �Ef /G�'CSJ St /tP —( _C V5 ' Y' ' Q I ptovements: Q Personal Property: �] d n `Z­� 4. if any organization other than the owner uses the property, give the name of the or ;anizatjpn, full particulars re ardin useAf /t a ro rt nd the arno�t of an into c received for suc use. A*/i /1/+dt1 g , J'2�e¢J �P 4r),X. C c-Y� /fLJdPe�ee_� J RG�✓» �, �d! 5. Give your estimate of the true value in money of property: Land _�7. 44,0 U _ Improvements d Personal Property: 6. List the insurance value of the property: xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx 6. Upon what uses or purposes do you base this claim for exemption? Charitable (Vvx: Religious ( ); Educational ( ): Literary ( ): Scientific ( ): Other 7. Give the specific statutory authority upon which this property is claimed as exempt: _Oa-ef %s owcl3 (Fuil texts of all exemption and classification statutes are available at the office of the county tax supervisor.) AFFIMNIATION Under penalties prescribed try law. I hereby afrirm that to the best of my knowledge and belief, the statements and information in this application are true and correct, and are made for the purpose of easawting thZp he rein described from Ovation. Signature of owner or autho Zed reprti save �/ . .a (�f�LT7Ge ) -e(7r . Titic Telephone So. i F.— Av_io (Rev. L,o) YEAR ) C ` APPLICATION FOR PROPERTY TAX EXEM/P �,TTIION �j County �'� P� Town or City _ e/ gzAd -" 1'. 9yIL, -�-- Owner C-1 ` I Address (Sweet or R e) (Town) (State) (Zip Cede) Location of Property INSTRUCTIONS Under th e provisions of G. S. tos -222.1 every owner or property claiming exemption or exclusion from property taxes must demonstrate that the property menu the statutory rrauirements for exemption or classifieatioe. Claims fat exemption or seclu- sion must be filed with the tax supervisor of the county in which the property is located. (see reverse side) Claims for Carron. Lion should include all land and improvements and personal propsny situated thereon and complete information regarding its use. The undersigned owner or authorized representative hereby petitions for exemption of the following described prop- erty: 2. Give c Land: 3. List and explain for which the property is used: Land: e!oei Zt"-.V f lci ld/Lrs ;. If any organization other than the owner uses the property, give the name of the organization, full particulars regarding its use of the property and the amount of any income received for such use. M4t7te- S. Give your estimate of the true value 6. List the insurance value of the property: in money of th�e.Droperty: Land ��1iexod xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Improvements 10 Personal Property:" roperty 41AU40 6. Upon what uses or purposes do you base this claim for exemption? Educational ( ); Literary ( ): Scientific ( ): Other Charitable �0; Religious ( ); C%LA_S 7. Give the s�pccyyf�t statutory auth99city upon yhich this property i claimed a exempt: )� R (Full texts 6f 021 esemptioa(and classification statutes are available at the office of the county tax supervisor.) AFFIRMATION Under penalties prescribed by law. I hereby affirm that to the best of my knowledge and belief, the statements and information in this application are tuts and correct and am cads for ms purpose of esemptiet the p teie d Signature of owner or auth tied represen are C / .r 1 J eat � vc r - -e or Title Telephone \o.