HomeMy WebLinkAboutAgenda - 06-05-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 5, 2012
SUBJECT: Property Tax Releases and /or Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Resolution
Spreadsheet
Action Agenda
Item No. 5 - G
PUBLIC HEARING: (Y /N) No
INFORMATION CONTACT:
Paul Laughton, Interim Tax Administrator,
919- 245 -2735
PURPOSE: To consider adoption of a resolution to release property values related to twenty -
six (26) requests for property tax release and /or refund.
BACKGROUND: The Tax Administration Office has received twenty -six (26) 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
$12,031.94 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 R E J— a 01 a— C)S a
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 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 Tax Refund/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 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
2
Releases/refund both clerical errors illegal tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
JUNE 5, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Altridge Group, LLC 276570 2011 10,906 0 (195.74) Sold business June 2010 (Clerical error)
Altridge Group, LLC 276565 2011 11,250 0 (201.92) Sold business June 2010 (Clerical error)
Altridge Group, LLC 282782 2011 10,459 491 (166.66) Supplies valued incorrectly (Clerical error)
Altridge Group, LLC 281804 2011 30,832 20,832 (174.68) Supplies valued incorrectly (Clerical error)
Altridge Group, LLC 281805 2011 24,100 14,100 (174.69) Supplies valued incorrectly (Clerical error)
Altridge Group, LLC 281806 2011 27,484 17,484 (174.68) Supplies valued incorrectly(Clerical error)
Champayne Club 10129 2011 13,125 10,000 (166.24) Property valued incorrectly (Clerical error)
Chicago Research Group 199174 2011 9,364 0 (169.26) Business closed June 2010 (Clerical error)
Dylan James Management 317681 2011 180,446 (112.60) Incorrect rate code (Clerical error)
Easterling, Jeffrey 288920 2011 6,118 0 (72.33) Doubled billed (Clerical error)
Greever, Claude W. 943229 2009 3,450 0 (36.96) Doubled billed (Clerical error)
Greever, Claude W. 943229 2010 3,230 0 (33.82) Doubled billed (Clerical error)
Greever, Claude W. 943229 2011 3,069 0 (30.21) Doubled billed (Clerical error)
Habitat for Humanity Orange County 51475 2011 18,615 0 (292.64) Exempt property (Illegal tax)
Habitat for Humanity Orange County 312567 2011 53,466 0 (829.74) Exempt property (Illegal tax)
Hoke, Rachel 282542 2011 1,000 400 (10.67) Property valued incorrectly (Clerical error)
HR Company 289643 2011 16,422 0 (286.85) Business closed April 2010 (Clerical error)
Kelley, Sharon 272598 2011 3,401 0 (35.85) Incorrect owner for 2011 (Illegal tax)
Mangum, Janie 324386 2011 5,539 0 (49.78) Doubled billed (Illegal tax)
Mangum, Janie 324386 2010 5,830 0 (52.11) Doubled billed (Illegal tax)
Moch, Kenneth I. 317061 2010 1,176,997 1,126,900 (771.70) PTC Appeal settled with taxpayer(Illegal tax)
Moch, Kenneth I. 317061 2011 1,176,997 1,126,900 (771.70) PTC Appeal settled with taxpayer(Illegal tax)
Old South Investments 317884 2011 72,861 1,955 (1,081.84) Property valued incorrectly (Clerical error)
SASS Development/Shen, Dinggang 273058 2011 999,525 978,400 (325.41) PTC Appeal settled with taxpayer(Illegal tax)
Shen, Dinggang 273058 2010 999,525 978,400 (325.41) PTC Appeal settled with taxpayer(Illegal tax)
Whyteleafe Holdings, Inc. 320867 2011 703,836 105,900 (5,488.45) Error made in keying (Clerical error)
Total 12,031.94
April 26, 2012 thru May 16, 2012
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