HomeMy WebLinkAboutAgenda - 09-20-2011 - 5fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 20, 2011
Action Agenda
Item No. 5_ -F
SUBJECT: Property Value Chan e
DEPARTMENT: Tax Administration
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Jenkins S. Crayton, 245-2735
PURPOSE: To consider approving a value change made in a property value after the 2011
Board of Equalization and Review has adjourned.
BACKGROUND: North Carolina General Statute 105-325(a) provides in part that, "After the
board of equalization and review has finished its work and the changes it affected or ordered
have been entered on the abstracts and tax records as required by G.S. 105-323, the board of
county commissioners shall have the authority to make changes on the abstract and tax
records." This section further enumerates the circumstances under which a board of
commissioners can make valuation changes.
The Orange County Board of Equalization and Review adjourned on June 9, 2011. Since that
time, staff has identified the need to change a value as indicated on the attached spreadsheet
in accordance with the statutory provisions.
FINANCIAL IMPACT: Approval of this change will decrease assessed value by $1,948 for
2011. This will result in a net decrease in revenue of $18.08 to the County, municipalities, and
special districts.
RECOMMENDATION(S): The Manager recommends that the Board adopt the resolution
approving the attached value change.
RCS-doll-ova
NORTH CAROLINA
ORANGE COUNTY
VALUE CHANGE RESOLUTION
Whereas, North Carolina General Statutes 105-325 empowers the Board of County
Commissioners to order changes to tax records after the Board of Equalization and Review has
adjourned; and
Whereas, the Board of Equalization and Review has adjourned for the year 2011.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax value changes are
ordered.
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 n 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
Value Chages- NCGS 105-325
BOCC REPORT- VALUE CHANGES
SEPTEMBER 20, 2011
NAME ABSTRACT
NUMBER BILLING
YEAR ORIGINAL
VALUE ADJUSTED
VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Andrews, Evangeline C.
248396
2011
23,083
21,135
(18.08) Value Change for 2011. Owner appealed timely. Field review
after BOER adjournment.
Total (18.08)
June 4, 2011 thru
September 1, 2011
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