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Home My WebLink AboutAgenda - 08-17-2010 - 4f 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 17, 2010 Action Agenda Item No. L{- --� SUBJECT• Property Tax Releases DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Jo Roberson 245-2727 Resolution Spreadsheet PURPOSE: To consider adoption of a resolution to release property values related to finrenty- four (24) requests for property tax release. BACKGROUND: The Tax Administration Office is requesting approval to release property values related to finrenty-four (24) 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 re,quest 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. Nine (9) requests for release are for the 2009 tax year and fifteen (15) are for the 2010 tax year. FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of $6,341.05 to the County, municipalities, and special districts for FY 2009/2010 and $38,471.37 for FY 2010/2011. 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. 2 NORTH CAROLINA �� — p�� O ' O�� 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 v3id 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 T�Release,the taxpayer has timely applied in writing for a release of the tax imposed and has presented a valid defense to the ta�t imposed as indicated on the Request for Properly 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 recarded 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�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 corparate seal of said County,this day of ,2010. Clerk to the Board of Commissioners RELEASE(GS 105-381) August 17,2010 (Taxable) Value Rate Financial Property Name PIN Account Old Value New Valu Difference Code Impact Description Reason for Adjustment Warren Lee Terry 9831-87-6195 291557 328,636 218,664 -109,972 10 -982.93 Residence Release is for 2010 Illegal Tax Residential property construction was not ' 100%complete on January 1, 2010. Charles Clayton 312283 3,100 0 -3,100 09 -35.34 Mobile Home Release is for 2009 Illegal Tax Property owner is participating in the homestead exclusion program. GE Capital Information 257967 365,199 0 -365,199 22 -5,625.52 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 281556 84,329 0 -84,329 21 -1,379.46 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 290146 77,252 0 -77,252 23 -1,141.78 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 290147 32,823 0 -32,823 00 -299.21 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 321008 8,344 0 -8,344 04 -93.86 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 321009 5,978 0 -5,978 17 -65.54 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Ca ital Information 321010 32,692 0 -32,692 09 -300.08 Bus Personal Release is for 2010 Ille al Tax w Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 321011 36,126 0 -36,126 32 -582.13 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. GE Capital Information 321013 13,517 0 -13,517 08 -123.68 Bus Personal Release is for 2010 Illegal Tax Technology Solutions Double billed. Owner listed timely in 2009, however was discovered in error in 2010. Home Depot 281283 1,507,823 0 -1,507,823 23 -22,285.62 Bus Personal Release is for2010 Illegal Tax Double taxed. Owner listed property in 2009 under different name.A discovery bill was created and should be released. Ceneral Electric 249637 21,360 0 -21,360 21 -349.41 Bus Personal Release is for2010 Illegal Tax Capital Corporation Property was determined to be located in Durham County. Jose Aguilar 301057 1,000 0 -1,000 09 -9.18 Mobile Home Release is for 2009 Illegal Tax Property was assessed in different name (Angel Jose Luis Aguilar). Teresa Fuller 126506 4,250 0 -4,250 00 -38.75 Mobile Home Release is for 2009 Illegal Tax Property was sold prior to January 1, 2010. CC Pickett 9874-76-4755 8572 132,593 66,297 -6,629 00 -604.37 Residence Release is for 2009 Illegal Tax Homestead exclusion added after name correction. Oscar Ramirez-Flores 306783 3,450 0 -3,450 00 -36.60 Mobile Home Release is for 2009 Illegal Tax Property was originally assessed in different name (Oscar Orlando Ramirez) Billy Cox Wilkinson 9856-89-0277 225949 232,208 442,208 -90,000 00 -902.48 Personal Pro Release is for 2009 Clerical Error Personal property value was keyed incorrectly. .A Connie Lynn Teele 9863-76-5699 264529 33,899 31,194 -2,705 23 -39.98 Residence Release is for 2010 illegal Tax Board of Equalization and Review adjusted value.This property is in Homestead program which exempts a percent of value. Brian C Dodge 9864-48-7779 305802 105,002 104,099 -903 23 -13.35 Sailboat Release is for 2009 Illegal Tax Property has situs in Beaufork County. Triple A Amusements 302891 5,661 0 -5,661 23 -87.82 Bus Personal Release is for 2009 Illegal Tax • Property was removed from Orange County prior to January 1,2009. James McHale 223912 6,164 0 6,164 00 -100.83 Personal Release is for 2010 Illegal Tax Property was assessed in incorrect jurisdiction. Mary Sue Cheek 9739-62-4238 214331 794,450 238,7�19 -555,701 01 -5,101.34 Land Release is for 2010 Illegal Tax Tax at Present Use Value KKN Properties LLC 9788-37-2914 703262 1,559,956 1,279,164 -280,792 22 -4,613.16 Residence Release is for 2009 Illegal Tax Property Tax Commission appeal. -3,243,442 -44,812.42 �