HomeMy WebLinkAboutAgenda - 10-04-2011 - 5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 4, 2011
Action Agenda
Item No. 5 --
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 five (5)
requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received five (5) 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
$2,239.97 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 R C ~ ' ~ ~ ~ I ~ ~ ~ 2
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 RefundlRelease.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS-OF ORANGE COUNTY THAT the recommended property tax refimd(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 Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
OCTOBER 4, 2011
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Bryant, Stephen 946043 2010 1,000 0 (10.14) Illegal Tax- Property sold in 2008.
Martin, Roy & Kathryn Martin 282274 2011 329,468 1,303 (17.30) Illegal Tax- Prope belongs to old owner
Neely, Alpha E 180612 2009 509,277 461,400 (737.51) Illegal Tax- PTC Appeal
Neely, Alpha E 180612 2010 509,277 461,400 (737.51) Illegal Tax- PTC Appeal
Neely, Alpha E 180612 2011 509,277 461,400 (737.51) Illegal Tax-PTC Appeal
Total (2,239.97)
September 2, 2011 thru September 16, 2011 �,,,