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Home My WebLink AboutAgenda - 09-20-2011 - 5dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 20, 2011 Action Agenda Item No. 5 - d 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 twenty- four (24) requests for property tax release and/or refund. BACKGROUND: The Tax Administration Office has received twenty-four (24) 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 $7,932.65 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 2 RE5- aoil - ogo 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 ar~fund 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. Clerk to the Board of Commissioners Releases/Refund both Clerical Errors Iflegal Tax-GS 105-381 BOCC REPORT- REALi PERSONAL SEPTLM�ER 20, 2011 ABSTRACT BILLING ORIC�INAL ApJUSTE FINANCfAL ' ' NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Acker, G Norman 201737 2010 3,021 0 (46.54) Illegal Tax-Moved to Durham County in July 2009 Bryant, Donna M 211517 2009 322,361 283,100 (604.77) Ille alTax-PTC Appeal � Bryant, Donna M 211517 2010 322,361 283,100 (604.77) IllegalTax-PTC Appeal Bryant, Donna M 211517 2Q11 322,361 2$�,100 (604.77) Iffega Tax-PTC Appeal Cox, Millard Earl 267569 2011 35,874 10,874 (228.53) Clerical Error-System dropped ex�mptions Cox, Nettie 229918 �011 50,374 25,187 226.33 Clerical Error-System dropped exemptions Davis,Alberta 55693 2011 135,421 67;711 (1,107.62 Clerical Error-System dropped exemptions Edwards,Jeanette 278004 2011 43,539 18,549 (232.00 Clerical Error-System dro�ped exemptions Gifford,Allen 273231 2011 209,106 164,106 489.24 Clerical �rror-System ropped exemptions Johnson,Thelma 184022 2011 112,702 56,351 219.37 Clerical Error King,James W&Laurel M 249874 2011 125,231 76,658 (207.56 Clerical Error Kramer,John&Donna 231763 2009 392,360 365,400 (441.02 IllegalTax-PTC Appeal - Kramer,John&Donna 231763 2010 392,360 365,400 (441.02) IllegalTax-PTC Appeal ^ Kramer,John&Donna 231763 2011 392,360 365,400 (441.02) 1lfegalTax-PTC Appeal - Loftis Robert& Frances 140906 2011 104,394 52,195 (181.30 Clerical Error Matfock, Mary J 106858 2011 122,577 74,789 135.73 Clerical Error Phillips, Ricky 966097 2011 7,990 0 (79.13 Clerical Error-Doubled Billed 2011 correctly billed tA abstract#316628 Phillips, Ricky 966097 2011 8,390 0 (83.49 Clerical Error-Doubled Billed 2011-2010 correctly billed to abstract#316628 Pinnacle Nat'I Bank/Strickland 316752 2009 350,785 306,700 (378.19) IllegaiTax-PTG Appeal Pinnacie Nat'I Bank/Strickland 3��752 2010 350,785 308,700 (378.19 IllegalTax-P�"C Appeal Pinnacle Nat'1 Bank/Strickland 316752 2011 350,7$5 308,700 378.19 IllegalTax- PTC Appeal Thorland, Michael 272379 2009 438,972 429,800 (14129 IllegalTax- PTC Appeal Thoriand, Michael 272379 2010 438,972 429,800 (14129 IllegalTax- PTC Appeal Thorland, Michael 272379 2011 438,972 429,800 (141.29 filegalTax-PTC Ap eaf i Total 7,932.65 I I August 4, 2011 thru Septembe� 1, 2011 w