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Home My WebLink AboutAgenda - 12-06-2010 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 6, 2010 Action Agenda 1 Item No. ~- -cl~ SUBJECT• Property Tax Releases or Refunds DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) No ATTACHMENT(S): Resolution Release/Refund Data Spreadsheet INFORMATION CONTACT: Jo Roberson, Tax Administrator 919-245-2727 PURPOSE: To consider adoption of a resolution to release property values related to thirty (30) requests for property tax release or refund. BACKGROUND: The Tax Administration Office is requesting approval to release property values related to thirty (30) requests for property tax release or refund. (see explanations on attached spreadsheet). 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 $9,182.25 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 that the Board approve the attached resolution approving these property tax release or refund requests in accordance with N.C. General Statute 105-381. NORTH CAROLINA ~ E S` a O ~ O- ~~ d ORANGE COUNTY 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 release/ refund 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 not 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 arefund or release of the tax imposed and has presented a valid defense to the tax imposed as indicated on the Request for Property Tax Refund /Release. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund (s) and release(s) are approved. Upon motion duly made and seconded, the foregoing resolution was passed by the following vines: 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 Releases/Refund both Clerical Errors Illegal Tax - GS 105-381 BOCC REPORT- REAL/ PERSONAL DECEMBER 6th, 2010 NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALU ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT CLERK Branch Banking and Trust Co 34537 2010 82225 BPP ONL 70145 BPP ONLY $ (194.66) Ille al Tax -BPP was keyed using incorect schedules PB Branch Banking and Trust Co 121446 2010 164,000 105,361 $ (903.28) Illegal Tax -BPP was keyed using incorect schedules PB Branch Banking and Trust Co 223223 2010 196,353 157,627 $ (572.37) Illegal Tax -BPP was ke ed using incorect schedules PB Canon Financial Services Inc. 265549 2010 9,255 7,492 $ (26.06) Ille al Tax -Incorrect depreciation schedule was applied PB Canon Financial Services Inc. 205301 2010 132,894 132,239 $ (10.10) Ille al Tax -Incorrect depreciation schedule was applied PB Donald G Willhoit 33183 2010 268,246 250,600 $ (288.66) Illegal Tax -Adjustment for carport included as living area JR Donald G Willhoit 33183 2009 268,246 250,600 $ (288.66) Illegal Tax -Adjustment for carport included as living area JR Donald G Willhoit 33183 2008 183,526 166,535 $ (325.26) Ille al Tax - Adjustment for carport included as living area JR Donald G Willhoit 33183 2007 183,526 166,535 $ (307.06) Illegal Tax -Adjustment for carport included as living area JR Donald G Willhoit 33183 2006 183,526 166,535 $ (291.55) Illegal Tax -Adjustment for carport included as living area JR Donald G Willhoit 33183 2005 183,526 166,535 $ (280.48) Illegal Tax - Adjustment for carport included as living area JR Flaircare, Inc 280366 2010 13,794 11,184 $ (28.62) Illegal Tax -BPP was amended by taxpayer PB GE Commercial Equipment Holding 317760 2010 25,998 11,817 $ 218.44) Ille al Tax -BPP was keyed using incorrect schedules PB GE Commercial Equipment Holdin 318046 2010 5,227 2,376 $ (43.91) Illegal Tax -BPP was keyed using incorrect schedules PB GECF Loan Lease Holding Inc 318047 2010 8,005 3,127 $ 79.79 Illegal Tax -BPP was keyed using incorrect schedules PB Jack T Kruse 316734 2010 750 $ (11.56) Adjustment, property sold Feb 2009 signed listing form in error for 2010 tax year for Rental property DG Long, W Lunsford & Florence J 193421 2009 381,488 360,000 $ 331.00) Illegal Tax - Propert Tax Commission Appeal NF Long, W Lunsford & Florence J 193421 2010 381,488 360,000 $ (331.00) Illegal Tax -Property Tax Commission Appeal NF N0002 Inc. 248970 2010 2,007 0 $ (29.66) Illegal Tax - No assets were reported in this jurisdication PB N0002 Inc. 230679 2010 32,956 6,961 $ (400.42) Illegal Tax - No assets were reported in this jurisdication PB Old South Investments LLC 317884 2010 78,406 1,271 $ (1,140.05 Illegal Tax -Leaseholds listed by taxpayer are actually part of real estate PB SHAMBLEY, LARRY V 239360 2010 7,290 729 $ (103.82) Illegal Tax-due to clerical error boat was billed with incorrect value. NR Suntrust Equipment Finance 290177 2009 127,502 10,443 $ (1,914.86) Illegal Tax -Double tax on licensed motor vehicles PB Suntrust Equipment Finance 290176 2009 88,469 47,840 $ (625.85) Illegal Tax -Double tax on licensed motor vehicles PB Tiffs, Inc. 317866 2010 12,628 0 $ (194.91) Ille al Tax - Situs is in Durham County PB US Bancorp Equipment Finance 319033 2010 99,805 73,930 $ (222.01) Illegal Tax -Incorrect depreciation schedule was applied PB Williams Scotsman Inc. 298055 2010 2,618 1,644 $ (8.97) Illegal Tax -BPP was keyed usin incorrect schedules PB Williams Scotsman Inc. 317898 2010 1,997 1,873 $ (1.10) Ille al Tax -BPP was ke ed using incorrect schedules PB Williams Scotsman Inc. 313268 2010 2,430 1,767 $ (6.00) Illegal Tax -BPP was keyed usin incorrect schedules PB Williams Scotsman Inc. 317899 2010 1,261 1,064 $ 2.14) Ille al Tax -BPP was ke ed using incorrect schedules PB $ 9 182.25 October 18th, 2010 thru November 18th, 2010 w