HomeMy WebLinkAboutAgenda - 04-17-2012 - 5c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 17, 2012
Action Agenda
Item No. 5—G
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 twenty-
nine (29) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received twenty-nine (29) 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
$ 22,581.82 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
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 Ref ind/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
taxpayer has timely applied in writing for aref ind or release of the tax imposed and has presented a valid
defense to the tax 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 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
APRIL 17, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
1777 Vicenzo Panormo Violin Group, LLC 317558 2011 136,593 110,964 (444.47) Deprecation not correct(Clerical error)
Alferman Construction 305646 2011 13,663 0 (243.45) Not in Orange County 1/1/2011 (Illegal tax)
Camp, William 189998 2011 685,155 632,800 (806.48) PTC appeal settled with taxpayer(Illegal tax)
Camp, William 189998 2010 685,155 632,800 (806.48) PTC appeal settled with taxpayer(Illegal tax)
Gaddy, Robert 324227 2011 2,850 0 (47.76) Vehicle was sold in 2010. Billed in error(Illegal tax)
Gilligan, Crawford 306636 2011 981,489 629,600 (3,162.78) Double billed for house(Illegal tax)
Gilligan, Crawford 306636 2010 981,489 629,600 (3,145.18) Double billed for house(Illegal tax)
Gilligan, Crawford 306636 2009 981,489 629,600 (3,145.18) Double billed for house (Illegal tax)
Gorley, Robin 316795 2010 3,370 0 (33.53) Double billed (Illegal tax)
Gorley, Robin 316795 2011 3,202 0 (31.71) Double billed (Illegal tax)
Hernandez, Robert 303343 2011 1,454 0 (15.06) Double billed (Illegal tax)
Hernandez, Robert 303343 2010 1,530 0 (15.86) Double billed(Illegal tax)
Hernandez, Robert 303343 2009 1,630 0 (19.87) Double billed (Illegal tax)
Hernandez, Robert 303343 2008 1,750 0 (26.66) Double billed (Illegal tax)
HR Prime, Inc. 306044 2011 89,033 0 (1,544.04) Business closed April 2010 (Illegal tax)
Jackson, Robert 0 315437 2011 660,192 621,700 (345.98) House measuered incorrectly (Clerical error)
Johnson, Shelby 943300 2011 11,999 0 (208.11) Doubled billed (Illegal tax)
Johnson, Shelby 943300 2010 12,630 0 (240.76) Doubled billed (Illegal tax)
Kennedy, Kapryan 302014 2011 600 0 (9.71) No rental property, owner occupied (Illegal tax)
Lloyd, Carl Brady 162612 2011 6,140 4,700 (20.81) Boat incorrectly valued, system problem (Illegal tax)
Munez, Pedro 294923 2010 2,620 0 (27.66) Double billed (Illegal tax)
Munez, Pedro 294923 2011 2,489 0 (25.86) Double billed (Illegal tax)
UBS Financial Services 290216 2011 404,324 0 (7,011.98) Not in Orange County 1/1/2011 (Illegal tax)
Underwood, Alvin Duke 294936 2011 827 300 (8.46) Property not owned January 1, 2011 (Illegal tax)
Waste Management 265760 2011 105,826 105,826 (95.81) Late list penalty charged in error(Clerical error)
Waste Management 223174 2011 29,281 29,281 (26.00) Late list penalty charged in error(Clerical error)
Waste Management 223175 2011 6,747 6,747 (5.99) Late list penalty charged in error(Clerical error)
Wheeler, Linda C 171388 2011 32,036 0 (490.06) Double billed (Illegal tax)
Wray, Robert E 269475 2011 519,400 482,000 (576.12) Solar panels valued in error(Illegal tax)
Total 22,581.82
March 15, 2012 thru March 28, 2012
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