HomeMy WebLinkAboutAgenda - 11-01-2011 - 5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 1, 2011
Action Agenda J
Item No. ~-
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 eleven
(11) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received eleven (11) 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
$599.35 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 ~ ~ S, ~/~ I ~ , D
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 Refund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMIVIISSIONERS 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.
2
Clerk to the Board of Commissioners
Releases/Refund both Clerical Errors Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
NOVEMBER 1, 2011
ABSTRACT BIILING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Fulp,Ben'ie L.Etal 304332 2011 148,763 118,580 (271.23) Taxed on more acreage than 2010 recored plat(Illegal Tax)
Hackney,Louise 231214 2011 81,580 40,790 455.39 Taxed on full value not the exempt amount of Homestead Exclusion(Illegal Tax)
James.Addie C.Etal 321395 2011 3,157 74,600 641.99 Taxed on Use Value in error(Ille al Tax)
James.Addie C.Etal 321398 2011 4,632 90,900 775.21 Taxed on Use Value in error Illegaf Tax
McDade,Phyllis 275047 2011 140,525 51,539 (828.99) Should be taxed at Use Value rather than Market Value(Clerical Error)
Parrott,Jer 188570 2009 11,743 0 (204.79) Homestead Exclusion calculated incorrectly(Illegal Tax) ,
Plummer,Michaei Anthony 315837 2010 5,230 0 (50.83) Mobile Home moved 2009 Ilie al Tax
Sculpture b Dan Murph 33923 2011 6,176 3,559 (48.66 Clerical Error '
Stahl,Kimberl R H 216618 2009 198,690 195,300 (52.22 PTC A peal Settled with Tax a er(Illegal Tax)
Stahl,Kimberly R H 216618 2010 198,690 195,300 (52.22 PTC A eal Settled with Tax a er(Ille al Tax) I
Stahl,Kimberl R H 216618 2011 198,690 195,300 (52.22) PTC Ap eal Settled with Taxpayer(I{legal Tax)
Total 599.35
September 29,2011 thru October 13,2011 �„�