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HomeMy WebLinkAboutAgenda - 11-04-2010 - 4eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 4, 2010 Action Agenda Item No. ~{- - ~ SUBJECT: Property Tax Releases DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Spreadsheet INFORMATION CONTACT: Jo Roberson 245-2727 PURPOSE: To consider adoption of a resolution to release property values related to seventy- six (76) requests for property tax release for the 2010 tax year. BACKGROUND: The Tax Administration Office is requesting approval to release property values related to seventy-six (76) 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 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 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. FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of $89,949.46 to the County, municipalities, and special districts 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. NORTH CAROLINA f ` ~ ~ ~ ~ O I ~ _ 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 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) 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 recorded 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 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. WITNESS my hand and the corporate seal of said County, this day of 2010. Clerk to the Board of Commissioners BOCC REPORT -REAL /PERSONAL NOVEMBER 4th, 2010 RELEASE (GS 105-381) November 4, 2010 (Taxable) Value Rate Financial Property Name PIN/BILL Account Old Value New Value Difference Code Impact Description Reason for Adjustment Release is for 2010 Illegal Tax Leasehold improvements were being doubled taxed as K8W Cafeterias Inc 34608 730,705 201,733 -528,972 22 -8,148.29 Bus Personal BPP and as real estate. Release is for 2010 Illegal Tax Incorrect depreciation schedule was used for house Road Runner Holdco LLC 318078 19,703 19,443 -260 22 -4.09 Bus Personal drops for cable company. Release is for 2010 Illegal Tax Incorrect depreciation schedule was used for house Road Runner Holdco LLC 318079 98,263 96,957 -1,306 22 -20.12 Bus Personal drops for cable company. Release is for 2010 Illegal Tax Incorrect depreciation schedule was used for house Road Runner Holdco LLC 818080 178,088 175,722 -2,366 22 -36.45 Bus Personal drops for cable company. Release is for 2010 Illegal Tax Incorrect depreciation schedule was used for house Road Runner Holdco LLC 218082 64,252 63,399 -853 22 -13.14 Bus Personal drops for cable company. Release is for 2010 Illegal Tax Incorrect depreciation schedule was used for house Road Runner Holdco LLC 318083 7,841 7,739 -102 22 -1.57 Bus Personal drops for cable company. Release is for 2010 Illegal Tax Design Wood Products Inc 187655 668,820 495,078 -173,742 22 -1,571.27 Bus Personal Assets Located in Alamance County were keyed in error. Release is for 2010 Illegal Tax The Avenue 267266 31,545 0 -31,545 22 -485.92 Bus Personal Taxpayer submitted zero listing .Keyed in error by TMA. Release is for 2010 Illegal Tax Part of the parcel in downtown revitalization district. Current "Legacy" system does not allow for properties that stradle two different rate codes. This release is done Chapel Hill Foundation 9788-26-8572 313793 45,447,501 16,283,840 -29,163,661 32 -20,706.20 Bus Personal annually. Release is for 2010 Illegal Tax. Textron Financial Corp 297005 3,822 1,493 -2,329 22 -35.87 Bus Personal To correct schedule used. Release is for 2010 Illegal Tax. Synagro Central LLC 318090 18,814 14,586 -4,228 22 -65.13 Bus Personal To correct schedule used. Release is for 2010 Illegal Tax Nextel South Corp 212728 29,097 26,576 -2,521 21 -41.24 Bus Personal Remove supplies keyed in error and correct schedules. W BOCC REPORT -REAL /PERSONAL NOVEMBER 4th, 2010 (Taxable) Value Rate Financial Property Name PIN/BILL Account Old Value New Value Difference Code Impact Description Reason for Adjustment Release is for 2010 Illegal Tax Nextel South Corp 223923 57,525 47,853 -9,672 07 -107.92 Bus Personal Remove supplies keyed in error-and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 223924 56,121 51,367 -4,754 03 -43.00 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 223925 59,521 54,412 -5,109 00 -47.09 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 232244 49,246 39,564 -9,682 22 -149.14 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 232245 36,278 17,056 -19,222 22 -269.10 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 258425 34,867 31,488 -3,379 03 -30.57 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 258427 41,220 37,081 -4,139 09 -37.00 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 273080 931 540 -391 22 -6.02 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 273081 477 447 -30 22 -0.46 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 273082 1,614 1,575 -39 22 -0.60 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 281579 36,785 36,379 -406 22 -3.73 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 281580 1,598 1,559 -39 22 -0.59 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 281581 1,598 1,559 -39 22 -0.59 Bus Personal Remove supplies keyed in error and correct schedules. Release is for 2010 Illegal Tax Nextel South Corp 281582 599 562 -37 22 -0.57 Bus Personal Remove supplies keyed in error and correct schedules. BOCC REPORT -REAL /PERSONAL NOVEMBER 4th, 2010 Name PIN/BILL Account Old Value (Taxable) New Value Value Difference Rate Code Financial Impact Property Description Reason for Adjustment Nextel South Corp 281583 1,598 1,463 -135 22 -2.07 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290179 34,460 33,653 -807 22 -7.45 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290180 477 447 -30 22 -0.46 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290181 1,043 983 -60 22 -0.93 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290182 1,998 1,954 -44 22 -0.67 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290183 1,598 1,559 -39 22 -0.59 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290184 52,911 37,097 -15,814 22 -258.69 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 290186 570 540 -30 22 -0.46 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 298287 937 659 -278 22 -4.29 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 298288 1,874 1,775 -99 22 -1.09 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextet South Corp 306613 86,105 78,043 -8,062 22 -124.19 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Nextel South Corp 317751 122,352 66,021 -56,331 22 -867.73 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error and correct schedules. Diehl Electrical Inc 288742 989 0 -989 09 -9.08 Bus Personal Release is for 2010 Illegal Tax Double billed (duplicate with Acct 317609) Mac Gray Services 271623 11,614 11,247 -367 21 -6.00 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error. Mac Gray Services 271624 45,458 44,461 -997 22 -15.35 Bus Personal Release is for 2010 Illegal Tax Remove supplies keyed in error. CJ7 BOCC REPORT -REAL /PERSONAL NOVEMBER 4th, 2010 (Taxable) Value Rate Financial Property Name PIN/BILL Account Old Value New Value Difference Code Impact Description Reason for Adjustment Release is for 2010 Illegal Tax Ray Larry Warren 190537 51,371 28,115 -23,256 01 -213.48 Bus Personal Remove supplies keyed in error. Release is for 2010 Illegal Tax. Raymond Leasing Corp. 239619 74,506 16,108 -58,398 24 -501.05 Bus Personal Incorrect assets were keyed in this jurisdiction. Release is for 2010 Illegal Tax. Assets were reported incorrectly by taxpayer and deleted Restaurant Liquid Services LLC 318136 4,626 0 -4,626 32 -74.54 Bus Personal on amended return. Release is for 2010 Illegal Tax. Assets were reported incorrectly by taxpayer. Amended Premier Builders Co. Inc 306754 2,274 0 -2,274 21 -37.19 Bus Personal returns shows assets disposed of. Release is for 2010 Illegal Tax. Construction Supervision Inc 195287 17,130 0 -17,130 22 -263.87 Bus Personal Assets keyed in wrong jurisdiction. See acct 323798. Release is for 2010 Illegal Tax. Double taxation. Taxpayer notified Orange County that EQ Acquisitions 2003 Inc 318084 38,897 0 -38,897 03 -387.06 Bus Personal asset is being taxed on lessee's acct. 238547. Release is for 2010 Illegal Tax. Incorrect distribution of assets by year and incorrect Time Warner Entertainment 10056 2,264,195 2,232,183 -32,012 23 -473.14 Bus Personal schedules were used to calculate depreciation. Release is for 2010 Illegal Tax. Incorrect distribution of assets by year and incorrect Time Warner Entertainment 184669 3,752,738 3,546,743 -205,995 22 -3,173.16 Bus Personal schedules were used to calculate depreciation. Release is for 2010 Illegal Tax. Incorrect distribution of assets by year and incorrect Time Warner Entertainment 236415 3,396,089 3,293,997 -102,092 00 -940.88 Bus Personal schedules were used to calculate depreciation. Release is for 2010 Illegal Tax. Incorrect distribution of assets by year and incorrect Time Warner Entertainment 45379 2,895,604 2,889,459 -6,145 00 -56.62 Bus Personal schedules were used to calculate depreciation. Release is for 2010 Illegal Tax. Incorrect distribution of assets by year and incorrect Time Warner Entertainment 47523 779,158 709,007 -70,151 21 -1,147.53 Bus Personal schedules were used to calculate depreciation. Release is for 2010 Illegal Tax. Incorrect distribution of assets by year and incorrect Time Warner Entertainment 47524 3,072,122 2,870,182 -201,940 07 -2,253.45 Bus Personal schedules were used to calculate depreciation.. Release is for 2010 Illegal Tax. Visart Video Services Inc 318025 566,740 119,055 -447,685 21 -8,055.57 Bus Personal Incorrect schedule used on assets Gn BOCC REPORT -REAL /PERSONAL NOVEMBER 4th, 2010 Name PIN/BILL Account Old Value (Taxable) New Value Value Difference Rate Code Financial Impact Property Description Reason for Adjustment Main Street Bank 317799 5,872 0 -5,872 22 -90.45 Bus Personal Release is for 2010 Illegal Tax Double billed (see 306113) Main Street Bank 306112 11,953 11,807 -146 21 -2.40 Bus Personal Release is for 2010 Illegal Tax Supplies keyed in error. Main Street Bank 306113 17,571 5,872 -11,699 22 -180.21 Bus Personal Release is for 2010 Illegal Tax Supplies keyed in error and assets keyed incorrectly Main Street Bank 312975 7,761 7,666 -95 00 -0.88 Bus Personal Release is for 2010 Illegal Tax Supplies keyed in error. Maria Vasquez 310176 4,960 0 -4,960 09 -67.31 Personal Property Release is for 2008 Illegal Tax Double billed in name of Raul Vasquez Maria Vasquez 306874 4,960 0 -4,960 09 -54.04 Personal Property Release is for 2009 Illegal Tax Double billed in name of Raul Vasquez Sharon Whitmore & John Mayfield 9808-49-4328 92112 271,986 187,821 -84,165 15 -756.31 Land Release is for 2010 Illegal Tax Release to apply Present Use Value Robert & Sheri Portman 9875-71-4032 259846 527,086 411,436 -115,650 00 -1,191.23 Rec Vehicle Release is for 2010 Illegal Tax RV is registered Iola Lattie 9865-91-9556 309819 112,482 56,241 -56,241 00 -518.32 Residence Release is for 2010 Illegal Tax Homestead exemption not applied for 2010. Wells Fargo Financial Capital 289555 47,090 0 -47,090 24 -221.32 Bus Personal Release is for 2010 Illegal Tax Assets were double billed see Acct 317534 LodgeNet Interactive Corp 317948 10,417 0 -10,417 22 -160.47 Bus Personal Release is for 2010 Illegal Tax Assets were double billed see Acct 317846 Anthony Paul Riley 0910-45-5363 289664 90,522 75,895 -14,627 15 -131.44 Real Release is for 2010 Illegal Tax Improvements located in Durham County. Guerry W O'Briant 9845-88-6455 247562 720,143 718,808 -1,335 03 -12.08 Personal Property Release is for 2010 Illegal Tax Owner provided sales receipt for purchase of trailer. Brian Annex/Garheng Kong 201038924 1,203,313 1,082,982 -120,331 07 -1,342.77 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Chapel Retail Association LLC 2010647105 907,987 635,591 -272,396 22 -4,196.00 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Chapel Retail Association LLC 201064706 684,046 482,952 -201,094 22 -3,097.65 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Chapel Retail Association LLC 201064707 1,192,509 954,007 -238,502 22 -3,673.89 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal v BOCC REPORT -REAL /PERSONAL NOVEMBER 4th, 2010 Name PIN/BILL Account Old Value (Taxable) New Value Value Difference Rate Code Financial Impact Property Description Reason for Adjustment Michael J Kelley 201037986 789,854 669,592 -120,262 22 -1,852.52 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Samuel M Longiotti 201041139 1,653,701 1,351,362 -302,339 22 -4,657.21 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Michael R Potter 201049135 480,994 461,383 -19,611 22 -302.08 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Dale Pratt-Wilson 201049249 307,358 259,561 -47,797 22 -736.27 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal Siena LP 201063212 7,991,101 6,952,258 -1,038,843 22 -16,002.35 Real Property Release is for 2010 Illegal Tax Property Tax Commission Appeal -89,949.46 OD