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Home My WebLink AboutAgenda - 01-24-2012 - 5dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 24, 2012 Action Agenda 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 seventy- six (76) requests for property tax release and/or refund. BACKGROUND: The Tax Administration Office has received seventy six (76) 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 $73,798.47 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 I~ C '" ~ ~ O (~ ~ ~~ 3 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 TaxRefund/Release. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY CONIlVIISSIONER5 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 2012. 2 Clerk to the Board of Commissioners Releases/Refund both Clerical Errors Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL JANUARY 24, 2012 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Allen, Tim 291576 2010 1,000 0 9.18) Clerical error- listed in error Allen, Tim 291576 2011 950 0 9.54 Clerical error- listed in error Allen, Tim 968984 2011 1,160 0 19.98) Ille al tax-exem t ro ert A le, Manrin Lee 152,887 2011 20,206 20,206 43.97 Clerical error BB &T E uipment Finance Corporation 317886 2011 5,202 0 47.05 Ille al tax BB &T Leasin 289821 2011 22,150 0 202.48 Ille al tax Benitez, Beatriz Rosillo 959399 2011 10,000 0 103.33 Ille al tax-doubled billed Bullock, Michael 281713 2011 567,557 536,300 286.91 Ille al tax Cam bell, Janice Cheek 204792 2011 4,188 3,351 13.69 Clerical error- listed in error Cam bell, Janice Cheek 204792 2011 2,665 2,665 188.00 Clerical error Cantrell, Todd 263700 2011 500 0 (8.38) Clerical error- listed in error Carrboro Acupunture 968873 2011 945 0 16.27) Clerical error-double taxed Firehouse Subs of Cha el Hill 312800 2011 91,262 41,543 801.17 Clerical error Forbes, Dean 308509 2011 15,540 0 155.38 Ille al tax-boat sold 2010 GE Ca ital Commercial 270974 2011 15,520 0 229.38 Clerical error GE Capital Info. Tech. 290146 2011 116,731 109,841 101.83 Clerical error GE Capital Information Tech. 257967 2011 543,673 540,326 51.56) Clerical error GE Commercial Equipment 280531 2011 4,192 0 (64.58 Ille al tax GE E ui ment Small Ticket 317829 2011 2,252 1,077 19.22 Clerical error-double taxed Gent , Ernest Thomas 315641 2011 274,288 36,388 2,216.28 Ille al tax-taxed at full value not use value Gent , Ernest Thomas 315642 2011 54,264 5,919 483.45 Ille al tax-taxed at full value not use value Glen Lennox Deleware, LLC 275973 2011 23,446,401 23,123,000 (4,981.67 Ille al tax- PTC a eal settled with Taxpa er Glen Lennox Deleware, LLC 275973 2010 23,446,402 23,123,000 (4,981.69) Ille al tax- PTC a eal settled with Tax a er Glen Lennox Deleware, LLC 275973 2009 23,446,402 23,123,000 4,981.69 Ille al tax-PTC a eal settled with Tax a er Glosson, Robert 21649 2011 1,919 0 (33.05 Clerical error-listed in error Hall, Richard 323089 2011 502,700 159,700 5,283.57 Ille al tax Hancock, Hen 259922 2011 243,850 205,422 345.39 Ille al tax-renovations incom lete Hawks, Richard B. 119241 2011 54,128 11,700 387.83 Ille al tax Himes, Lena 305678 2011 556 0 5.51 Ille al tax- ave awa vehicle IA Winston Hotel Chapel Hill hamilton 979947 2011 3,845.60 Ille al tax Kapusnik, Josh 260877 2008 8,170 0 2.04 Ille al tax Ka usnik, Josh 260877 2009 7,630 0 91.87 Ille al tax Kin , David 194935 2011 336,036 268 000 614.45 Ille al tax November 22, 2011 thru January 4, 2012 �,, Releases/Refund both Cierical Errors Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL JAN UARY 24, 2012 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Lindaman, David 304867 2011 390,632 338,900 472.88) Ille al tax Llo d, Todd 285718 2011 98,402 3,270 882.82 Ille al tax-late land use a lication McCullock, Bobb 320541 2011 265731 13,051 (2,353.97 Ille al tax-taxed at full value not use value McCullock, Bobb 320542 2011 272559 30,947 2,250.86 .Ille ai tax-taxed at full value not use value Mood , Gre 313384 2011 950 0 15.92 Ille al tax Mood , Gre 27006 2011 6,228 5,278 14.64 Ille al tax Morton, Brenda R. 41309 2011 4,275 0 71.63) Ille al tax-sold mobie home Perez, Maria 303243 2008 9,430 0 136.20) Ille al tax-sold moble home Peterson, R an 160120 2011 359400 26,899 3,011.97 Iile al tax-taxed at full value not use value Poole, Arthur Lee 323372 2011 1,950 950 9.32 Ille al tax-clerical error Poole, Carl 303244 2008 8,170 0 119.88 Ille al tax-double billed Poofe, Carl 303244 2009 7,630 0 89.46 Ille al tax-double billed Pope, Rand 321648 2011 304400 241,956 582.08 Ille al tax-taxed at fuli value not use value Pope, Rand 321646 2011 403043 29,546 3,479.50 Ille al tax-taxed at full value not use value Poythress, Phillip 320652 2011 181,800 2,415 (1,945.06 Ille al tax=taxed at full value not use value Quattlebaum, Mark 244899 2011 1,900 0 22.46 Iile al tax Quinones, Ivn Ibarra 324037 2011 6,897 0 68.31 Ille al tax-double billed Quinones, Ivn Ibarra 324037 2010 7,260 0 72.40 Ille al tax-double billed Ramon, I. 323384 2011 3,800 2,000 18.36 Ille al tax Ra mond, Karen 261636 2011 950 0 9.64 Iile al tax Ra mond, Karen 261636 2010 1,000 0 10.12) Ille al tax-sold moble home Ra mond, Karen 261636 2009 1,000 0 12.04) Ille al tax-sold moble home Ra mond, Karen 261636 2008 1,020 0 11.87 Ille al tax-sold moble home Robertson, David Andrew Jr. 316653 2011 23,456 11,600 108.83 Ille al tax Rosario, Maria 286758 2009 5,130 0 61.77 Ille ai tax-sold mobie home in 2007 Rosario, Maria 286758 2010 4,140 0 41.90 Ille al tax-sold moble home in 2007 Rosario, Maria 286758 2011 3,933 0 39.48) Ille al tax-sold moble home in 2007 Salazar, Jesus 324055 2010 15,550 0 191.32 Ille al tax-double billed Salazar, Jesus 324055 2011 14,773 0 (180.84 Ille al tax-double billed S onsler, Loren 310163 2011 6,783 0 (68.08 Ille al tax-double billed Sponsler, Loren 310163 2010 7,140 0 72.26 Ille al tax-double billed Sponsler, Loren 310163 2009 7,630 0 91.87 Ille al tax-double billed S onster, Loren 310163 2008 8,170 0 121.61 Ille al tax-double billed November 22, 2011 thru January 4, 2012 � Releases/Refund both Clerical Errors Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL JANUARY 24, 2012 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Sto ford, Woodhall 81763 2011 143,808 613 739.59 Ille al tax- late land use ap lication USA Dutch, inc. 152554 2010 879,263 879,263 5,041.69 Clerical error-taxed at wron rate code USA Dutch, Inc. 152554 2009 982,512 982,512 5,663.72) Clerical error-taxed at wron rate code USA Dutch, Inc. 152554 2008 617,974 617,974 3,817.54 Clerical error-taxed at wron rate code USA Dutch, Inc. 152554 2007 320,651 320,651 1,900.65 Clerical error-taxed at wron rate code USA Dutch, Inc. 152554 2006 341,654 341,654 1,973.90 Clerical error-taxed at wron rate code Var as, Teresa Hernandez 293851 2010 4,330 0 (43.81) Ille al tax-sold moble home in 2009 Vice, Dinah B. PA. D.D.S. 975248 2011 395,512 395,512 339.35 Clerical error-char ed late list in error Ward, James Thomas 943080 2011 10,000 0 99.99 Ille al tax-double billed Zinn Desi n Build, LLC 310938 2011 559,400 136,800 6,912.89 Ille al tax-builder's invento Total 73,798.47) November 22, 2011 thru January 4, 2012 �,