HomeMy WebLinkAboutAgenda - 05-01-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 1, 2012
Action Agenda
Item No. ~~_
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 forty-one
(41) requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received forty one (41) 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
$18,496.27 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 ~rs_ a~ ~ a_ ~~~ 2
G
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 taaced 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 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 property taxrefund(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 Boazd 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.
Clerk to the Board of Commissioners
Releases/refund both clerical errors illegal tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
May 1, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Barber&Stone Accountants, Inc. 105720 2011 28,679 0 (24.61) Late list penalty charged in error(Clerical error)
Brookdale Seior Living 296583 2011 142,894 0 (193.19) Late list penalty charged in error(Clerical error)
Carsan, Inc. 317868 2011 12,505 1,550 (187.40) Supplies valued incorrectly(Illegal tax)
Chapel Hill Eye Care Associates,OD. P.L.L.C. 318023 2011 187,396 0 (253.36) Late list penalty charged in error(Clerical error)
Coinmach Corp. 211793 2011 44,157 0 (37.89) Late list penalty charged in error(Clerical error)
Coinmach Corp. 281496 2011 43,044 0 (58.19) Late list penalty charged in error(Clerical e�ror)
Coinmach Corp. 281495 2011 2,996 0 (2.57) Late list penalty charged in error(Clerical error)
Dollar Tree Stores, Inc. 280552 2011 191,682 0 (164.46) Late list penalty charged in error(Clerical error)
Farrington, Eunice 311184 2011 240,435 240,435 (415.18) Changed from Homestead to Circuit breaker(Clerical error)
Franklin Street Yoga Center 305244 2011 24,810 0 (33.55) Late list penalty charged in error(Clerical error)
Garret Building Company, Inc. 297738 2011 3,682 0 (4.98) Late list penalty charged in error(Clerical error)
Hair V�lorks 268001 2011 12,410 2,410 (163.14) Supplies valued incorrectly(Illegal tax)
Kiss The Bottle 286487 2011 18,307 0 (15.71) Late list penalty charged in error(Clerical error)
Law Officesof Dayna Kelly, PC. 271504 2011 13,474 0 (11.56) Late list penalty charged in error(Clerical error)
Li, Geng 324250 2011 630 0 (10.28) sold boat in June 2010(Illegal tax)
Moshi Moshi, Inc. 298457 2011 22,769 0 (30.79) Late list penalty charged in error(Clerical error)
Neals Deli 316503 2011 30,671 0 (26.32) Late list penalty charged in error(Clerical error)
Patriots,Builders Co., Inc. 173232 2011 97,431 56,107 (671.85) Supplies valued incorrectly(Illegal tax)
Pedal Brake, Inc. � 257343 2011 40,698 0 (34.92) Late list penalty charged in error(Clerical error)
Pegram,�Charles N. 316620 2011 9,250 0 (83.00) Charged in error motor billed separate(Illegal tax)
Pegram,Charles N. 316620 2011 36,335 18,539 (163.52) Clerical error boat&motor overvalued(Illegal tax)
Pitney Bowes Global Financial, MSC 207123 2011 31,051 0 (26.64) �ate list penalty charged in error(Clerical error)
Pitney Bowes Global Financial, MSC 207125 2011 73,018 0 (62.65) Late list penalty charged in error(Clerical error)
Pitney Bowes Global Financial, MSC 313471 2011 3,895 0 (3.34) Late list penalty charged in error(Clerical error)
Pitney Bowes Global Financial, MSC 309959 2011 6,240 0 (5.35) Late list penalty charged in error(Clerical error)
Pitney Bowes Global Financial, MSC 298510 2011 31,839 0 (27.32) Late list penalty charged in error(Clerical error)
Pitney Bowes Global Financial, MSC 232261 2011 2,154 0 (1.85) Late list penalty charged in error(Clerical error)
Pitney Bowes, Inc.Tax 10325 2011 20,346 0 (17.46) Late list penalty charged in error(Clerical error)
Pitney Bowes, Inc.Tax 34923 2011 310,467 0 (419.75) Late list penalty charged in error(Clerical error)
Pitney Bowes, Inc.Tax 34957 2011 37,151 0 (50.23) Late list penalty charged in error(Clerical error)
Pitney Bowes, Inc.Tax 5711 2011 544 0 (0.47) Late list penalty charged in error(Clericaf error)
Pitney Bowes, Inc.Tax 34958 2011 14,043 0 (12.05) Late list penalty charged in error(Clerical error)
Pitney Bowes, Inc.Tax 265663 2011 592 0 (0.51) Late list penalty charged in error(Clerical error)
Pitney Bowe�, Inc.Tax 265664 2011 1,475 0 (1.27) Late list penalty charged in error(C)erical error)
Purdee, Darren 290780 2011 950 0 (16.36) Billed in error(Clerical error)
Scarlett Geophysical Consulting, PC. 968638 2011 1,363 0 (12.95) Doubled billed(Illegal tax)
Southern E ui ment Co. 968930 2011 747,084 747,084 13,408.43 Account created in error-TMA Clerical error
March 29, 2012 thru April 11, 2012
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Releases/refund both clerical errors illegal tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
May 1, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Southern Equipment Co. 207007 2011 132,092 0 (113.33) Late list penalty charged in error(Clerical error)
Spice Street, Inc. 281096 2011 251,234 0 (339.67) Late list penalty charged in error(Clerical error)
Summit Consulting Engineers, PLLC 297450 2011 326,831 0 (280.42) Late list penalty charged in error(Clerical error)
Theard,Sandra J. 263100 2010 353,753 255,100 (1,109.75) Construction not complete(Illegal tax)
Total 18,496.27
March 29, 2012 thru April 11, 2012
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