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Home My WebLink AboutAgenda - 02-07-2012 - 5d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 7, 2012 Action Agenda Item No. 5'� SUBJECT: Property Tax Releases and/or Refunds DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Resolution Jenkins S. Crayton, 245-2735 Spreadsheet PURPOSE: To consider adoption of a resolution to release property values related to forty- seven (47) requests for property tax release and/or refund. BACKGROUND: The Tax Administration Office has received forty-seven (47) 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 $ 49,320.23 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 Q �S — �� `a� (�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 taac imposed;and Whereas,the properties listed in each of the attached"Request for Property Tax Refund/Release" has been t�ed and the tax has not been collected:and Whereas,as to each of the properties listed in the Request for Property Taac 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 Properiy TaxRefund/Release. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS 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. Clerk to the Board of Commissioners Releases/Refund both Clerical Errors Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL FEBRUARY 7, 2012 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Aldersgate Methodist Church 952997 2011 1,622,000 0 (25,912.00) Ille al Tax-Exempt Property Berger, Bryan D 271843 2009 427,348 420,000 (120.20) Illegal Tax-PTC appeal settled with Taxpayer/Final Decision Berger, Bryan D 271843 2010 427,348 420,000 (120.20) Illegal Tax-PTC appeal settled with Taxpayer/Final Decision Berger, Bryan D 271843 2011 427,348 420,000 (120.20) Illegal Tax-PTC appeal settled with Taxpayer/Final Decision Blandin, Nery 306461 2011 2,822 0 (43.47) Illegal Tax-Mobile Home Sold 2010 Brown, Lynwood J 279091 2009 40,808 31,000 (144.96) Ille al Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279091 2010 40,808 31,000 (144.96) Illegal Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279091 2011 40,808 31,000 (144.96) Illegal Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279094 2009 129,426 122,600 (100.89) Illegal Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279094 2010 129,426 122,600 (100.89) Ille al Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279094 2011 122,900 122,600 (4.43) Illegal Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279090 2009 107,708 94,500 (195.21) Illegal Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279090 2010 107,708 94,500 (195.21) Illegal Tax-PTC appeal settled with Taxpayer Brown, Lynwood J 279090 2011 107,708 94,500 (195.21) illegal Tax-PTC appeal settled with Taxpayer Cecil, David Scott 287012 2010 311,595 284,100 (248.73) Illegai Tax-PTC appeal settled with Taxpayer Cecil, David Scott 287012 2011 311,595 284,100 (248.73) Ilie al Tax-PTC appeal settled with Taxpayer Charles,Jeffrey M 297676 2011 13,476 0 (137.96) Illegal Tax-Business Closed/Sold Cohn,Johathan A 284252 2010 942,045 879,800 (958.83)Illegal Tax-PTC appeal settled with Taxpayer Cohn,Johathan A 284252 2011 942,045 879,800 (958.83) Illegal Tax-PTC appeal settled with Taxpayer Corbett,Trevor 299798 2011 6,935 0 (108.45) Illegal Tax-Double biiled Escobedo,Jesus 955290 2011 10,000 0 (167.56) Illegal Tax-Double billed Freeman, Chris 240847 2009 6,720 0 (66.87) Illegat Tax-Mobile Home Sold 2008 Freeman, Chris 240847 2010 6,280 0 (62.49) Illegal Tax-Mobile Home Sold 2008 Freeman, Chris 240847 2011 5,966 0 (59.09) Illegal Tax-Mobile Home Sold 2008 Gomez, Irela 955283 2011 1,000 0 (16.75) Illegal Tax-Double billed Gomez, Irela 955284 2011 10,000 0 (167.56) Illegal Tax-Double billed Gunn,Christopher C 324342 2011 2,565 0 (45.04) Illegal Tax-Mobile Home Sold 2010 Hito, Enton P 312148 2010 104,727 47,500 (867.69)Illegal Tax-PTC appeal settled with Taxpayer Janke, Carlton W.Jr 296947 2011 649,936 541,100 (994.87) Illegal Tax-Complete%in error King, Lucy 309878 2011 665 0 (6.78) Illegal Tax-Vehicle Sold 2010 Lopez Marquez,Alba Noraly 943226 2011 3,078 0 (31.51) Illegal Tax-Mobile Home Sold 2010 Narvaez,Ann 306781 2011 950 0 (950.00) Illegal Tax-Mobile Home/Vehicles Sold 2007 Parker, Kelly 264473 2008 4,670 0 (69.60) Illegal Tax-Mobile Home/Vehicles Sold 2007 Parker, Kelly 264473 2009 4,329 0 (51.70) Illegal Tax-Mobile Home/Vehicles Sold 2007 Parker, Kelly 264473 2010 4,026 0 (40.43) Illegal Tax-Mobile Home/Vehicles Sold 2007 Parker, Kelly 264473 2011 3,858 0 (38.97) Illegal Tax-Mobile HomeNehicles Sold 2007 Payne, Clarence 320337 2011 2,850 1,350 (25.51) Illegal Tax-Field Review Student Solutions 317579 2011 20,706 0 (346.96) Illegal Tax-Exempt Property Sunny Side LLC 319272 2011 20,340 0 205.48 Ille al Tax-Pro ert Sold 2010 January 5, 2012 thru January 18, 2012 w Releases/Refund both Clerical Errors Illegal Tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL FEBRUARY 7, 2012 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Thimble Pleasures Julie K Holbrook 205971 2011 142,888 142,888 (193.19) Illegal Tax-Late list Penalty in error Thompson, Priscilla 951340 2011 265,434 1,137,717 (1,961.55) Illegal Tax-HE Dropped by System In Error Time Warner Entertainment 10056 2011 928,903 412,034 (7,639.32) Clerical Error-Business Taxed at Wrong�Schedule Tripp, Roy G 241103 2011 405,456 155,836 (2,358.50) Illegal Tax-Incorrect Value Vanegas, Soloman Perez 363315 2010 4,790 0 (53.69) Illegal Tax-Mobile Home Sold 2009 Vanegas,Soloman Perez 363315 2011 4,551 0 (48.88) Illegal Tax-Mobile Home Sold 2009 Wilhelm, Markus 302192 2010 1,990,664 1,870,000 (1,322.96) ille al Tax-PTC appeal settled with Taxpayer Wilhelm, Markus 302192 2011 1,990,664 1,870,000 (1,322.96) Illegal Tax-PTC appeal settled with Taxpayer 49,320.23 : January 5, 2012 thru January 18, 2012 �