HomeMy WebLinkAboutAgenda - 04-19-2011 - 5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 19, 2011
Action Ag ~da J
Item No. ty1
SUBJECT• Property Tax Releases and/or Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Jenkins S. Crayton, 245-2735
PURPOSE: To consider adoption of a resolution to release property values related to thirty (30)
requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received thirty (30) 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
$12,810.69 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 ~ ~ S _ a (~ ~ ~ - (~ ~J 8
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 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.
2
Clerk to the Board of Commissioners
Releases/Refund both Clerical Errors Illegal Tax - GS 105-381
BOCC REPORT- REAL/ PERSONAL
APRIL 19, 2011
NAME ABSTRACT
NUMBER BILLING
YEAR ORIGINAL
VALUE ADJUSTED
VALUE FINANCIAL
IMPACT REASON FOR ADJUSTMENT
Andrews, William Joseph 205708 2009 194,425 171,100 (412.40) Illegal Tax -PTC Appeal
Andrews, William Joseph 205708 2010 194,425 171,100 412.40) Illegal Tax -PTC Appeal
Bolas, Deborah W 269838 .2009 412,581 385,100 (309.14) Illegal Tax -PTC Appeal
Bolas, Deborah W 26983 2010 412,581 385,100 (309.14) Illegal Tax -PTC Appeal
Engelberg, Joseph 308986 2009 467,273 455,000 (138.06) Illegal Tax -PTC Appeal
Engelberg, Joseph 30898 2010 467,273 455,000 138.06) Illegal Tax -PTC Appeal
General Electric Capital
Corp .
General Electric Capital
Corp
317917
32101
2008
2010
1,643,410
28,232
1,635,670
0
77.24) Illegal Tax -Assets were listed and keyed incorrectly
Illegal Tax -Assets were listed incorrectly and are located in
(250.71) Alamance County
Griffin, Michael K 28880 2009 378,327 332,500 (417.75) Illegal Tax -PTC Appeal
Griffin, Michael K 28880 2010 378,327 332,500 (422.34) Illegal Tax -PTC Appeal
Herter, Timothy J 286362 .2009 365,397 325,000 (361.06) Illegal Tax -PTC Appeal
Herter, Timothy J 286362 2010 365,397 325,000 (361.06) Illegal Tax -PTC Appeal
Hester, Ronnie C 169457 2009 239,592 228,100 (322.23) Illegal Tax -PTC Appeal
Hester, Ronnie C 169457 2010 239,592 228,100 (322.23) Illegal Tax -PTC Appeal
Jeroloman, Amy E 211807 2009 342,142 309,100 371.69) Illegal Tax -PTC Appeal
Jeroloman, Amy E
Kelly, Elizabeth Thomas
Lane, Will 211807
286903
313171 2010
2010
2008 342,142
651
412,133 309,100
0
342,420 (371.69) Illegal Tax -PTC Appeal
Illegal Tax -Assets migrated to NCPTS incorrectly and billed
(11.03 was generated in error
(1,261.11) Illegal Tax -Improvements incorrectly taxed as 1.5 story
Lane, Will 313171 2007 412,133 342,420 (1,168.04) Illegal Tax -Improvements incorrectly taxed as 1.5 story
Lane, Will 313171 2006 412,133 342,420 (1,124.82) Illegal Tax -Improvements incorrectly taxed as 1.5 story _ _ _
Lehman, Thomas A 211115 2009 381,611 367,200 (222.00) Illegal Tax -PTC Appeal
Lehman, Thomas A 211115 2010 381,611 367,200 (222.00) Illegal Tax -PTC Appeal
Overholt, George T
Pendergrass, Frances T 306681
47263 2010
2010 1,000
2,395 0
0 18.62) Illegal Tax -Doubled billed, correctly billed on MHP List
(26.94) Illegal tax -Double billed Correct bill 303072
Sampsell, Bruce 16011 2009 846,274 773,800 1,116.39) Illegal Tax -PTC Appeal
Sampsell, Bruce 160112 2010 846,274 773,800 1,116.39) Illegal Tax -PTC Appeal
Teixeiras Towing, Frances
Teixerira
17357
2010
10,551
0
(108.66) Illegal Tax -Business closed January 2009
Watkin, John K 311405 2009 988,817 948,700 (617.96) Illegal Tax -PTC Appeal
Watkin, John K 311405 2010 988,817 948,700 (617.96 Illegal Tax -PTC Appeal
Whicker Enterprise Quality
Homes
10734
2010
11,869
0
(181.57) Ipegal Tax -Assets were disposed of in 2009
(12,810.69)
February 28, 2011 thru
March 29, 2011
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