HomeMy WebLinkAboutAgenda - 01-24-2012 - 5fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 24, 2012
Action Agenda
Item No. J - -F
SUBJECT: Extension of Tax Listing Period for 2012
DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
Resolution
INFORMATION CONTACT:
Jenkins S. Crayton, 919-245-2735
PURPOSE: To extend the period for which property is listed for taxes to February 29, 2012.
BACKGROUND: North Carolina General Statute (NCGS) 105-307(b) grants the Board of
County Commissioners the general authority to extend the deadline for which property is listed
for taxes by 30 days. This authority is exercised for a variety of reasons including bad weather,
valuation matters, and issues with listing forms. In typical years, Orange County mails listing
forms to taxpayers in late December with additional forms mailed in mid-January. This year the
computer system used to produce the forms failed to create proper listing forms and the first
mailing did not occur at the usual time.
It is reasonable and prudent to allow taxpayers additional time to make a complete and
accurate listing.
FINANCIAL IMPACT: There is no financial impact associated with extending the listing period.
RECOMMENDATION(S): The Manager recommends that the Board extend the listing period
to February 29, 2012.
2
NORTH CAROLINA ~~ ~ ~ - p~ ~ 1 d _ ~0 5
ORANGE COUNTY
EXTENSION OF TAX LISTING PERIOD RESOLUTION (Approval)
Whereas, North Carolina General Statute 105-3307(b) allows the Board of County
Commissioners to extend the time during which property is to be listed for taxation for up to30 additional
days in a nonrevaluation year, and
Whereas, the Board has found it reasonable and prudent to extend this period for 2012.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the time during which property is to be listed for
taxation in 2012 be extended until February 29, 2012.
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 saidBoard,
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.
Clerk to the Board of Commissioners