HomeMy WebLinkAboutAgenda - 05-15-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 15, 2012
Action Agenda
Item No. ' 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, 919-245-2735
PURPOSE: To consider adoption of a resolution to release property values related to eight (8)
requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received eight (8) 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
$2,356.09 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 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 t~payer applying forthe
release/refund has a valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Properiy 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 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 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 regulaz meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Boazd,
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
MAY 15, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Celedon,Araceli 288946 2011 27,401 0 262.20) Double billed;(Clerical error)
First Data Merchant 265702 2011 1,679 445 (19.00)Valued in error(Clericai error)
Lockhart,Janet E. 191294 2009 375,190 344,000 (480.56) PTC appeal settled with taxpayer(Illegal tax)
Lockhart,Janet E. 191294 2010 375,190 344,000 (480.46) PTC appeal settled with taxpayer(Illegal tax)
Lockhart,Janet E. 191294 2011 375,190 344,000 480.46 PTC appeal settled with taxpayer(Illegal tax)
Scurlock,Ferguson Vester Kay 239043 2011 75,381 28,400 394.38) House bumed prior to 1/1/2011,(Illegal tax)
The Catering Company 73458 2011 47,600 47,600 64.35)Late list penalty applied in error(Cleical error)
Trian le Youth Ballet 318076 2011 10,000 0 (174.68)Supplies valued in ercor,property is exempt(Clerical error)
Total 2,356.09
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April 11,2012 thru April 25,2012 w