HomeMy WebLinkAboutAgenda - 03-22-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 22, 2011
Action Agenda
Item No. - ~
SUBJECT: Prope~ty 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
seventeen (17) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received seventeen (17) 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
$20,627.09 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 ~~~ - aO ~ p~ ^ ~ 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 ta~c 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 t~ ~imposed as indicated on the Request for Property Tax Refund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property t~ 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
March 22, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Black Diamond Properties 242665 2011 17,000 17,000 (294.83) Billed by discovery in error(TMA clerical error)
Carrboro Acupuncture&Natural Healing Center 968873 2011 945 0 (16.72) Doubled billed (Illegal tax)
Glen Lennox Apartments 14484 2011 485,562 485,562 (656.48) Charged late penalty in error(TMA clerical error)
Glen Lennox Apartments 14483 2011 14,946 14,946 (20.20) Charged late penalty in error(TMA clerical error)
Mace Sports, Inc. 140669 2011 104,121 21,615 (746.35) Automobiles billed with business in error(Illegal tax)
NC United Methodist Camp&Retreat 317856 2011 766,170 0 (7,127.36) Property exempt under G.S. 105-278.5(Exempt property)
Perkin Elmer Health 291554 2011 1,047 369 (11.08) Equipment taxed at 2008 value rather than 2003(Illegal tax)
Purdee, Darren 290780 2011 950 0 (16.36) Clerical error should not have been listed (Clerical error)
Residential Services, Inc. 323805 2011 53,400 0 (851.37) Property exempt under G.S. 105-278.5(Exempt property)
Residential Services, Inc. 323804 2011 343,100 0 (5,548.09) Property exempt under G.S. 105-278.5(Exempt property)
State of North Carolina 260801 2011 257,108 0 (2,469.48) Property exempt under G.S. 105-278.5(Exempt property)
Travis,Jimmy 248468 2011 349,410 345,097 (39.02) Taxed for deck not there(Illegal tax)
Travis,Jimmy 248468 2010 349,410 345,097 (39.02) Taxed for deck not there(Illegal tax)
Travis,Jimmy 248468 2009 349,410 345,097 (39.02) Taxed for deck not there(Illegal tax)
Vice, Dinah B. P.A., D.D.S. 975248 2011 395,512 395,512 (339.35) Charged late penalty in error(TMA clerical error)
Stein,Jane 57817 2010 752,003 673,700 ($1,206.18) PTC appeal settled with taxpayer(Illegal tax)
Stein,Jane 57817 2011 752,003 673,700 ($1,206.18) PTC appeal settled with taxpayer(Illegal tax)
Total (20,627.09)
Febraury 23, 2012 thru February 29, 2012 W