HomeMy WebLinkAboutAgenda - 05-17-2011- 5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 17, 2011
Action Agenda
Item No. .5 - C~
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 nineteen
(19) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received nineteen (19) 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
$102,191.55 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 ~ ~ ~~ ^ O ~ 1 _ ®~ 2
ORANGE COUNTY O{ `
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
COA'IlVIISSIONERS 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.
WI'T'NESS 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
MAY 17, 2011
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Chapel Hill Foundation Real Illegal Tax -Taxpayer submitted amended return based upon audit results which
Estate Holdings, Inc
317860
2010
248,731
239,143 gave greater amount of assets (additional abstract for 2010 has been completed to
(147.68) bill for increased asset values).Bill was paid -refund due
Compton, Andrew M
313596
2010
99,545
89,600 .
(88.90) Illegal Tax -PTC Appeal
Compton, Andrew M 310023 2009 113,067 79,200 (302.71) Illegal Tax -PTC Appeal ---
Compton, Andrew M 310024 2010 113,067 79,200 (302.71) Illegal Tax -PTC Appeal
Compton, Andrew M 310024 2009 113,067 79,200 (302.71) Illegal Tax -PTC Appeal
Dwyer, Michael J 287215 2010 4,420 0 (82.91) Illegal Tax- Taxpayer sold jet ski's in 2009
Harris, Tony 187698 2008 1,020 1,020 (136.91) Illegal Tax- Taxpayer didn't own this property in 2008
Illegal Tax -This is for a property located at 5935 Mt. Sinai Road. Estimated 90%
Orange County Healthcare building is located in Orange County and the remaining 10% of the building is in
Properties, Inc.
317955
2010
28
175
0 Durham County. Taxpayer listed 90% Orange County and this bill is for remaining
26
Redwing LLC
303272
2009 ,
1,824,728
1,584,700 (
5.91) 10% -Bill was payed -refund due.
(3,697.41) Illegal Tax -PTC Appeal
Redwing LLC 303272 2010 1,824,728 1,584,700 (3,697.41) Illegal Tax -PTC Appeal -----
Redwing LLC 303273 2009 7,769,175 5,700,000 (31,873.57) Illegal Tax -PTC Appeal
Redwing LLC 316113 2010 1,381,656 798,600 (8,981.39) Illegal Tax -PTC Appeal
Redwing LLC 316115 2010 1,162,560 692,100 (7,246.97) Illegal Tax -PTC Appeal
Redwing LLC 311807 2010 3,351,389 1,916,600 (22,101.50) Illegal Tax -PTC Appeal
Redwing LLC 311806 2010 3,391,314 1,916,500 (22,718.04) Illegal Tax -PTC Appeal
Walker, Lauretta V 206437 2009 7,900 0 (80.93) Deceased MAR 2009, DISC BILL TO 961366
Walker, Lauretta V 206437 2010 7,400 0 (69.78) Deceased MAR 2009
DISC BILL TO 961366
Walker, Paul 294861 2010 8,620 0 ,
(82.48) Illegal tax- double billed correctly bill to 247776 -----
Weiner, Michael 323697 2010 1,000 0 (11.63) Illegal tax -Billed in error does not have rental property
Total (102,191.55)
March 30, 2011 thru
April 28, 2011
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