HomeMy WebLinkAboutAgenda - 03-13-2012 - 5d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 13, 2012
Action Agenda
Item No. S ` �
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 fifteen
(15) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received fifteen (15) 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
$44,987.62 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 a� I a _ �a� 2
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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 TaxRefund/Release"
has been taxed and the taac has not been collected: and
Whereas,as to each of the properties listed in the Request for Property Tax Refund/Release,the
taacpayer 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
COMMISSIONERS OF ORANGE COUNTY THAT the recommended properiy taac 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.
WIT'NESS my hand and the corporate seal of said County,this day of
,2012.
Clerk to the Board of Commissioners
Releases/refund both clericai errors illegal tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
March 13, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Aitken, Harold Douglas 106595 2010 337,310 168,655 (1,866.00) Homestead exemption/exclusion lost in legacy system (Clerical error)
Aitken, Harold Douglas 106595 2011 337,310 168,655 (1,882.86) Homestead exemption/exclusion lost in legacy system(Clerical error)
American Board of Pediatrics 140516 2011 2,128,405 0 (36,644.30) Doubled billed(Illegal tax)
Atlantic Database, LLC 297421 2011 11,401 7,362 (75.85)Adjusted value by late abstract submitted(Illegal tax)
Burns Real Estate, LLC 293683 2011 13,917 4,903 (163.77) TMA migration issue(Illegal tax)
Burns Real Estate, LLC 293686 2011 11,230 1,230 (176.18)TMA migration issue(Illegal tax)
Burns Real Estate, LLC 293684 2011 12258 2,281 (175.14) TMA migration issue-error adjustment to be refunded (Illegal tax)
Copperline Marketing Assoc 298567 2011 1,125 0 (19.38) Not in Orange County 1/1/2011 (Illegal tax)
Jackson, Robert O. 315437 2011 660,192 644500 (141.04) (Illegal tax)
MacDonald,Alan E. 321084 2011 190,078 184,000 (89.83) Billed to much heated square footage(Illegal tax)
Mace Construction, Inc. 319059 2011 281,500 133000 (1,378.08) (Illegal tax)
PerkinElmer Health Science 291554 2011 1,139 369 (10.00)Asset listed under wrong year(Clerical error)
Seisin in Law 119588 2011 12,080 0 (194.11) Out of business 1/1/2011 (Illegal tax)
Tyco Electronics 199574 2011 1698 849 (12.55) (Clerical error)
Wiiliams, Charles E. 51930 2011 441,005 232,600 (2,158.53) TMA keying error adjustment to be refunded (Illegal tax)
Total (44,987.62)
Febraury 2, 2012 thru February 22, 2012 w