HomeMy WebLinkAboutAgenda - 01-20-2011 - 4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 20, 2011
Action Agenda I
Item No. cl
SUBJECT: Property Tax Releases and/or Refunds
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 twenty-
eight (28) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received twenty-eight (28) requests from a
taxpayer for refund of property taxes paid in prior fiscal years. North Carolina General Statute
105-381(b), "Action of Governing Body" provides that "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 refunds for the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in .revenue of
$162,474.73 to the County, municipalities, and special districts. The Tax Assessor recognized
that refunds could 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 refund requests in accordance with North Carolina.
General Statute 105-381.
NORTH CAROLINA ~7 ~ ~ _ a O l I _ O O ~'1
ORANGE COUNTY K of
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 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 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
2011.
Clerk to the Board of Commissioners
Releases/Refund both Clerical Errors Illegal Tax - GS 105-381
BOCC REPORT- REAL/ PERSONAL
JANUARY 20, 2011
NAME ABSTRACT
NUMBER BILLING
YEAR ORIGINAL
VALUE ADJUSTED
LEVY VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Bateman, Frances 324323 2010 1,000 1,000 $ (7.04) Illegal Tax incorrect situs produced incorrect bill
Coach America 946031 2010 89,460 8,565 $ (1,448.81) Clerical Error Billed over assessed value
Belisouth Tel Co 303176 2010 14,222,070 1,422,207 $ (142,896.67) Clerical Error Billed over assessed value
Level 3 Communication 244747 2010 648,769 59,696 $ (5,516.67) Clerical Error Billed over assessed value
Kuhn, Michael E 112144 2010 33,345 32,845 $ (13.41) Clerical Error Billed over assessed value
Raymond Leasing Corp. 265256 2010 172,869 0 $ (1,895.34) Illegal Tax Assets are located in Chatham County
Raymond Leasing Corp. 323830 2010 74,506 0 $ (1,147.69) Illegal Tax Assets are located in Chatham County
Hermanson, Dennis 202664 2010 348,274 341,030 $ (66.49) Illegal Tax Value was reduced during informal appeal (refund)
Alfred, Ted 2856 2010 144,547 143,807 $ (6.69) Illegal Tax Double billed
CNH Capital America LLC 297076 2010 11,519 11,519 $ (10.73) Illegal Tax Late penalty charged in error
Service Raleigh LLC
943070
2006
343
0
$ (8.31) Illegal Tax Bill should not have been produced. Assessed value was
less than $500
Dawson, Kenneth R 120216 2010 24,336 11,055 $ (123.72) Illegal Tax Assets were keyed incorrectly
American Board of Pediatrics Inc 306831 2010 119,700 1 $ (1,843.86) Illegal Tax Land is Open Space for Timberlyne Office Park
Faulker, Gloria P 120772 2010 1,425 888 $ (7.53) Illegal Tax Assets were keyed incorrectly!late list penalty was removed
Public Service Co. Inc 277978 2010 1,207,306 1,106,367 $ (936.21) Illegal Tax Billed over assessed value
Streeter, David R 323398 2010 3,879 0 $ (35.09) Illegal Tax Boat and motor removed from jurisdiction in 2009
Henske, Andrew 316689 2010 1,181 0 $ (13.29) Illegal Tax property sold in 2009
Firehouse Subs of Chapel Hill 312800 2010 101,300 50,758 $ (814.43) Illegal Tax Assets were listed twice
Roby, Christopher 2010 3,590 0 $ (53.06) Illegal Tax Release to delete bill listed in error
Moussa, Khalila M 303784 2009 942,548 899,800 $ (658.50) Illegal Tax 09 PTC 875 PTC appeal
Moussa, Khalila M 303784 2010 942,548 899,800 $ (658.50) Illegal Tax 09 PTC 875 PTC appeal
Todd, Leon 186091 2009 510,466 480,000 $ (337.08) {Ilegal Tax 09 PTC 262 PTC Appeal
Todd, Leon 186091 2010 510,466 480,000 $ (337.08) Illegal Tax 09 PTC 262 PTC Appeal
Gaslamp Holdings, LLC 306917 2010 505 0 $ (7.77) Illegal Tax Assets were sold 8/2009
Parker, Charles 121782 2010 2,593 545 $ (18.40) Illegal Tax Assets were keyed incorrectly for 2010
Cammarato, Kenneth 304593 2009 1,061,310 970,400 $ (1,400.37) Illegal Tax PTC Appeal
Cammarato, Kenneth 304593 2010 1,061,310 970,400 $ (1,400.37} Illegal Tax PTC Appeal
C Samuel Gibbs Trustee
316463
2010
176,132
88,066
$ (811.62) Illegal Tax Owner changed name on deed and exclusion was removed
but should have remained.
$ (162,474.73) TOTAL
November 19th, 2010 through
December 23rd, 2010
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