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HomeMy WebLinkAboutAgenda - 06-21-2011 - 5dREVISED 6120111 June 21, 2011 BCC Meeting See Bold on Abstract and Spreadsheet GRANGE CGUNTY BUARD OF CGMMISSIGNERS ACTIGN AGENDA ITEM ABSTRACT Meeting Date: June 21, 2011 Actian Agenda Item No. SUBJECT: Pro ert Tax Releases andlor Refunds DEPARTMENT: Tax Administration PUBLIC HEARING: ~YIN~ No ATTACHMENT(S): Resolution Spreadsheet INFGRMATIGN CGNTACT: Jenkins S. Crayton, 2452109 PURPOSE: To consider adoption of a resolution to release property values related to twenty- four 424 requests for property tax release andlor refund. BACKGRGUND: The Tax Administration Office has received twenty-four ~24~ requests from taxpayers for release andlor 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 releases andlor refunds for the current and four previous fiscal years. FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of $3,282.84 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 release and/or refund requests in accordance with North Carolina General Statute 105-381. NORTH CAROLINA ~ E S" ~ ~ ~ ~ ~ ~~ ~` ORANGE COUNTY REFUND~R.ELEASE. RESOLUTION ~ApprovaI} Whereas, North Carolina General Statutes 105-381 andlor 330.2(B}allows for the refund andlor release of taxes when the Board of County Commissioners determines that a taxpayer applying forthe releaselrefund has a valid defense to the tax imposed; and Whereas, the properties listed in each of the attached "Request for Property Tax RefundlRelease" t~ has been taxed and the tax has not been collected, and Whereas, as tv each of the properties listed in the Request for Property Tax RefundlRelease, 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 TaxRefundlRelease. NSW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY CON.fMISSIDNERS OF ORANGE COUNTY THAT the recommended property taxrefund~s} and releases} 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, DQ HEREBY CERTrFY that the foregoing has been carefully copied fromthe recorded minutes ofthe Board of Commissioners for said County at a regular meeting of sand Board held on , said4recard having been made in the N~inute 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 seas of said County, this day of ,2011. Clerk to the Board of. Commissioners J r ~ r Z N O ~~ ~ N LU LF~ d. 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