HomeMy WebLinkAboutAgenda - 02-21-2012 - 5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 21, 2012
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 eighteen
(18) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received eighteen (18) 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
$7,225.78 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~~_ a o~ a- o a 3
11
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
t~payer 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 TaacRefund/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 cazefully 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.
WI"TNESS 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 and illegal tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
FEBRUARY 21, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Cervantes,Jose 946050 2011 2,489 0 (24.90) Doubled billed(illegal tax)
Cruz, Martin 961385 2011 10,000 0 (99.99) Doubled billed (Illegal tax)
Dorsett Acres Inc 151276 2011 13,446 0 (134.45) Doubled billed(Illegal tax)
Forrest,John Watson 316800 2010 1,890 0 (19.16) Boat sold 2009(Illega�tax)
Forrest,John Watson 316800 2011 1,890 0 (18.90) Boat sold 2009 (Illegal tax)
Garcia,Jose 946080 2010 1,960 0 (33.21) Doubled billed (Illegal tax)
Garcia,Jose 946080 2011 1,862 0 (31.21) Doubled billed(Illegal tax)
Heron,Jaclyn Georgia Theys 198216 2010 455,033 389,538 (588.53) Clerical error
Heron,Jaclyn Georgia Theys 198216 2011 405,238 389,538 (141.08) Clerical error
Kirby,Joey Wayne 120506 2011 65,638 58,135 (77.83) Overtaxed for supplies(Iilegal tax)
Phillips, Robert M Sr. 252749 2009 447,592 402,000 (409.69) PTC appeal settled with taxpayer(Illegal tax)
Phillips, Robert M Sr. 252749 2010 447,592 402,000 (409.69) PTC appeal settled with taxpayer(Illegal tax)
Phillips, Robert M Sr. 252749 2011 447,592 402,000 (409.69) PTC appeal settled with taxpayer(Illegal tax)
Triangle ADR 979989 2011 671 0 (11.46) Should be listed in Durham County(Illegal tax)
Wake Pizza LLC Dominos Pizza#5502 952975 2011 84573 0 (1,211.85) Doubled billed (Illegal tax)
Wake Pizza LLC Dominos Pizza#5507 952977 2011 72323 0 (1,211.85) Doubled billed (Illegal tax)
Wake Pizza LLC Dominos Pizza#8930 952979 2011 72322 0 (1,130.97) Doubled billed(Illegal tax)
Wake Pizza LLC Dominos Pizza#5502 952980 2011 75275 0 (1,261.32) Doubled billed (Illegal tax)
Total (7,225.78)
January 19, 2012 thru February 1, 2012 w