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Home My WebLink AboutRES-2010-081 Resolution approving Property Tax Release/RefundsNORTH CAROLINA ~~ S l a Q `~ D 8 I ORANGE COUNTY ~~ ~~_ °Z ~~ REFUND/RELEASE RESOLUTION (Approval) Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund and/or release of taxes when the Board of County Commissioners determines that a taxpayer applying forthe refund/release has a valid defense to the tax imposed; and Whereas, the properties listed in each of the attached "Request for Property Tax Refund/Release" has been taxed and the tax has been collected: and Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the taxpayer has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax imposed as indicated on the Request for Property Tax RefundlRelease. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMIVIISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) and release(s)are approved. Upon motion duly made and seconded, the Ayes: Noes: resolution was passed by the following votes: 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 `1, Z~~d ,said record having been madevn 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 resolution described in said proceedings. WITNESS my hand and the corporate seal of said County, this / day of ~ , 2010. 1 2 Clerk to the Boazd of Commissioners BOCC -REAL / PERSONAL NOVEMBER 4th, 2010 ADJUSTED BILLING RATE ORIGINAL Levy FINANCIAL NAME S BILL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Annex, Brian /Kong Garheng 200927049 2009 07 1,203,313 1,082,982 -1382.43 Illegal Tax -Property Tax Commission Appeal Chapel Retail Association LLC 200974008 2009 22 907,987 635,591 -4368.87 Illegal Tax -Property Tax Commission Appeal Chapel Retail Association LLC 200974009 2009 22 684,046 482,952 -3225.27 Illegal Tax -Property Tax Commission Appeal Chapel Retail Association LLC 200974010 2009 22 1,192,509 954,007 -3825.25 Illegal Tax -Property Tax Commission Appeal Kelley, Michael J 200947545 2009 22 789,854 669,592 -1928.84 Illegal Tax -Property Tax Commission Appeal Longiotti, Samuel M 200950619 2009 22 1,653,701 1,351,362 -4849.09 Illegal Tax -Property Tax Commission Appeal Potter, Michael R 200958545 2009 22 480,994 461,383 -314.52 Illegal Tax -Property Tax Commission Appeal Pratt-Wilson, Dale 200958656 2009 22 307,358 259,561 -766.60 Illegal Tax -Property Tax Commission Appeal Siena LP 200979758 2009 22 .7,991,101 6,952,258 (16,668.05) Illegal Tax -Property Tax Commission Appeal Refund is for 2005 Illegal Tax. Assets keyed in wrong jurisdiction. Taxpayer requested refund for years 2005- Construction Supervision Inc ~ 2009. Made this account and out for 2010 and keyed assets 200565638 to new acct in correct jurisdiction. See acct 323798. NCGS 2005 22 8,208 8,208 -55.11 105-381(a) Refund is for 2006 Illegal Tax. Assets keyed in wrong jurisdiction. Taxpayer requested refund for years 2005- Construction Supervision Inc 2009. Made this account and out for 2010 and keyed assets 200674876 to new acct in correct jurisdiction. See acct 323798 for 2006 22 6,471 6,471 -43.46 2010. NCGS 105-381(a) Refund is for 2007 Illegal Tax. Assets keyed in wrong jurisdiction. Taxpayer requested refund for years 2005- Construction Supervision Inc 2009. Made this account and out for 2010 and keyed assets 200774182 to new acct in correctjurisdiction. See acct 323798 for 2007 22 5,623 5,623 -25.79 2010. NCGS 105-381(a) w BOCC -REAL / PERSONAL NOVEMBER 4th, 2010 ADJUSTED BILLING RATE ORIGINAL Levy FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Refund is for 2008 Illegal Tax. Assets keyed in wrong Construction Supervision Inc jurisdiction. Taxpayer requested refund for years 2005- 200874560 2009. Made this account and out for 2010 and keyed assets to new acct in correctjurisdiction. See acct 323798 for 2008 22 8,850 8,850 -68.06 2010. NCGS 105-381(a) Refund is for 2009 Illegal Tax. Assets keyed in wrong Construction Supervision Inc jurisdiction. Taxpayer requested refund for years 2005- 2009. Made this account and out for 2010 and keyed assets 200974443 to new acct in correct jurisdiction. See acct 323798 for 2009 22 18,044 18,055 -116.67 2010. NCGS 105-381(a) DirecTV Inc 239332 201065580 2010 03 89,302 31,127 -526.24 Refund is for 2010 Illegal Tax. Incorrect schedule was used to calculate depreciation. NCGS 105-381(a) DirecTV Inc 239333 201065581 2010 23 321,404 136,748 -2,729.21 Refund is for 2010 Illegal Tax. Incorrect schedule was used to calculate depreciation. NCGS 105-381(a) DirecTV Inc 239334 201065582 2010 15 24,428 7,883 -148.66 Refund is for 2010 Illegal Tax. Incorrect schedule was used to calculate depreciation. NCGS 105-381(a) DirecTV Inc 257961 201065583 2010 21 27,616 10,936 -272.86 Refund is for 2010 Illegal Tax. Incorrect schedule was used to calculate depreciation. NCGS 105-381(a) DirecTV Inc 257962 201065584 2010 21 535,149 203,173 -5,113.77 Refund is for 2010 Illegal Tax. Incorrect schedule was used to calculate depreciation. NCGS 105-381(a) DirecTV Inc 271056 201065585 2010 16 38,016 14,215 -221.74 Refund is for 2010 Illegal Tax. Incorrect schedule was used to calculate depreciation. NCGS 105-381(a) Release is for 2010 Illegal Tax. Double taxation. Taxpayer notified Orange County that asset is being taxed on lessee's EQ Acquisitions 2003 Inc 2010 03 38,897 0 -387.06 acct. 238547. NCGS 105-381(a) Refund is for 2009 Illegal Tax. To correct leasehold improvements value. Leasehold improvements were being doubled taxed as BPP and as real estate. There are two items for business personal property that total $ 62,428 which should be taxed as leaseholds. Assets that were K&W Cafeterias Inc misallocated in previous years were moved to appropriate 200976572 2009 22 788,179 202,275 -9,025.26 Cate ories. NCGS 105-381(a) BOCC -REAL / PERSONAL NOVEMBER 4th, 2010 ADJUSTED BILLING RATE ORIGINAL Levy FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Refund is for 2008 Illegal Tax To correct leasehold improvements value. Leasehold improvements were being doubled taxed as BPP and as real estate. There are two items for business personal property that total $ 62,428 which should be taxed as leaseholds. Assets that were K&W Cafeterias Inc misallocated in previous years were moved to appropriate 200876752 2008 22 891,111 256,053 -11,488.20 categories. NCGS 105-381(a) Refund is for 2007 illegal Tax To correct leasehold improvements value. Leasehold improvements were being doubled taxed as BPP and as real estate. There are two items for business personal property that total $ 62,428 which should be taxed as leaseholds. Assets that were K&W Cafeterias Inc misallocated in previous years were moved to appropriate 200776376 2007 22 968,278 329,995 -10,694.44 categories. NCGS 105-381(a) Refund is for 2006 Illegal Tax To correct leasehold improvements value. Leasehold improvements were being doubled taxed as 8PP and as real estate. There are two items for business personal property that total $ 62,428 which should be taxed as leaseholds. Assets that were K&W Cafeterias Inc misallocated in previous years were moved to appropriate 200677034 2006 22 867,549 373,732 -7,967.75 categories. NCGS 105-381(a) Refund is for 2005 Illegal Tax To correct leasehold improvements value. Leasehold improvements were being doubled taxed as BPP and as real estate. There are two items for business personal property that total $ 62,428 which should be taxed as leaseholds. Assets that were K&W Cafeterias Inc misallocated in previous years were moved to appropriate 200567684 2005 22 1,001,547 427,970 -8,881.27 categories. NCGS 105-381(a) Refund is for 2010 Discovery for 2005 through 2010-owner paid in full $ 1981.76 but asked BOER to remove amt equal Moore, Melody 2010265019 2010 21 265,114 241,379 -504.40 to amt of penalty. Amt. of penalty $ 504.40 to be refunded -95598.87 o,