HomeMy WebLinkAboutAgenda - 04-03-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 3, 2012
Action Agenda
Item No. 5` G
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 thirty-five
(35) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received thirty-five (35) 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
$7,336.48 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 p E S_ r1 ~ ~ a- 0 3~ 2
fl o~
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 Tu~ Refund/Release, the
taxpayer has timely applied in writing for arefund or release of the taac 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 taJC refund(s) and
release(s) are approved.
Upon morion 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
APRIL 3, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
American Board of Pediatrics, Inc. 306831 2009 119,704 1 (1,843.92) Incorrectly valued common area(Illegal tax)
Burgos, Lovece Ruy 286442 2011 12,119 2,169 (173.16) Incorrect value used(Illegal tax)
C'est Si Bon, Inc. 968984 2011 1,160 0 (19.64) Exempt property(Illegal tax)
Clarke, Patricia Jenkins 310286 2010 10,750 0 (119.96) Boat sold in 2009(Illegal tax)
Clarke, Patricia Jenkins 310286 2011 10,750 0 (131.33) Boat sold in 2009(Illegal tax)
CSBS Business Services, LLC 968893 2011 32,882 0 (570.25) Double billed,correct acct 957220(Illegal tax)
CSBS Business Services, LLC 968892 2011 20,515 0 (365.55) Double billed,correct acct 957219 (Illegal tax)
Foust, Carlton 271743 2010 1,550 0 (15.82) Mobile home sold 2009(Illegal tax)
Foust, Carlton 271743 2011 1,473 0 (15.22) Mobile home sold 2009(Illegal tax)
Go Natural Nails 320555 2011 5,810 0 (94.03) Business closed prior to January 1,2011 (Illegal tax)
Hair Spraye of NC 305219 2011 48,253 772 (65.24) Late list penalty applied in error(Illegal tax)
Hairspraye 968634 2011 33,350 0 (531.70) Doubled billed,correct acct 305219(Illegal tax)
Hamlin,Thomas M. 317648 2011 12,656 0 (128.95) Double billed (Illegal tax)
Hammond, Christopher W. 317421 2011 383,638 249,600 (370.28) Clerical error
Lai, Henry 324369 2011 300 0 (5.21) No rental property(Illegal tax)
Long Haven Corriedales 172884 2011 16,188 5,100 (135.45) Incorrectly valued supplies(Illegal tax)
Luna-Flota, Ruben 957330 2011 10,000 0 (103.49) Doubled billed,correct acct 943278(Illegal tax)
MacDonald,Alan E. 321022 2011 190,078 184,000 (89.83) Clerical error
Meadowmont Realty of Chapel Hill 318005 2011 13,781 239 (238.99) Business moved prior to January 1,2011 (Illegal tax)
Mebane Lumber&Building Supply, Inc. 82535 2011 149,017 132 (132.34) Late list penalty applied in error(Illegal tax)
Misael, Nolasco Morales 316532 2009 5,130 0 (62.92) Doubled billed,correct acct 943299(Illegal tax)
Misael, Nolasco Morales 316532 2010 4,810 0 (49.67) Doubled billed,correct acct 943299(Illegal tax)
Misael, Nolasco Morales 316532 2011 4,570 0 (47.48) Doubled billed,correct acct 943299(Illegal tax)
Murillio, Darlan 0. 961444 2011 10,000 0 (100.37) Doubled billed, correct acct 966098(Illegal tax)
Nunnery,Jason 316756 2011 11,830 0 (115.56)Watercraft sold 2010(Illegal tax)
Pegram, Charles N 316620 2011 9,250 0 (83.07) Motor double valued(Clerical error)
Pegram, Charles N 316620 2011 36,335 18,539 (163.52) Motor double valued(Clerical error)
Pope, Diane Anderson 148077 2011 30,153 23,200 (64.09) PTC appeal settled with taxpayer(Illegal tax)
Pope, Diane Anderson 148077 2010 30,153 23,200 (64.77) PTC appeal settled with taxpayer(Illegal tax)
Pope, Diane Anderson 148077 2009 30,153 23,200 (64.77) PTC appeal settled with taxpayer(Illegal tax)
Tippens Jamey, LLC 296992 2011 11,239 1,239 (91.41) Incorrectly valued for supplies(Illegal tax)
Tri-Mech, Inc 979938 2011 5,655 0 (52.95) Doubled billed,correct acct 297359 (Illegal tax)
Waldenberg, Leopold M 968559 2011 1,000 0 (17.34) Property ownership transferred(Clerical error)
Wen, Gong 291172 2011 581,517 542,300 (604.10) PTC appeal settled with taxpayer(Illegal tax)
Wen, Gong 291172 2010 581,517 542,300 (604.10) PTC appeal settled with taxpayer(Illegal tax)
Total (7,336.48)
March 1, 2012 thru March 14, 2012 w