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Home My WebLink AboutAgenda - 08-21-2012 - 5d 001 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 21, 2012 Action Agenda Item No. 5-d SUBJECT: Property Tax Releases and/or Refunds DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Resolution Dwane Brinson, Tax Administrator, Spreadsheet (919) 245-2109 PURPOSE: To consider adoption of a resolution to release property values related to fifty-three (53) requests for property tax release and/or refund. BACKGROUND: The Tax Administration Office has received fifty-three (53) requests from taxpayers for refunds 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 $18,224.27 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. 002 NORTH CAROLINA RES-2012-067 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 for the 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 a refund 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 003 Releases/refund both clerical errors illegal tax- GS 105-381 BOCC REPORT- REAL/ PERSONAL AUGUST 21, 2012 ABSTRACT ORIGINAL ADJUSTED FINANCIAL NAME NUMBER BILLING YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Amareld, Robert W. Jr. 296619 2011 302,964 290,200 (196.62) PTC appeal settled with taxpayer(Illegal tax) Bane, Dorothy 988949 2011 14,280 0 (143.32) Double billed (Illegal tax) Best Buy Stores, L.P. 951485 2011 80,338 0 (1,423.55) Double billed (Illegal tax) Blostein, Estelle R. 311529 2011 207,089 0 (3,538.17) Missed property transfer for 2010 (Illegal tax) Browne, Katherine Andrews Revocable Trust 320894 2010 730,806 725,900 (75.58) PTC appeal Final Decision (Illegal tax) Browne, Katherine Andrews Revocable Trust 320894 2011 730,806 725,900 (75.58) PTC appeal Final Decision (Illegal tax) Chapel Hill Carrboro Tae Kwon Do Inc. 183984 2011 25,807 0 (457.28) Double billed (Illegal tax) Chapel Hill Sportswear 968636 2011 31,288 0 (577.90) Double billed (illegal tax) CIT Tech. Financing Servicing 983089 2011 25,220 25,118 (10.45) Not located in Orange Co. Jan 1st(Illegal tax) Community Prop of N.C. LLC. 308763 2011 12,966 0 (134.59) Missed property transfer for 2010 (Illegal tax) Community Prop of N.C. LLC. 308764 2011 20,685 0 (212.48) Missed property transfer for 2010 (Illegal tax) Delgado, Eduardo 961386 2011 10,000 0 (99.99) Double billed (Illegal tax) First Citzens Bank 980034 2011 40,786 0 (657.22) Double billed (Illegal tax) G.E. Capital Corp Property Tax Compliance 951369 2011 28,232 0 (281.77) Listed in Error(Clerical error) Gomez-Benitez, Maria Reina 946097 2010 9,960 0 (91.43) Double billed (Illegal tax) Gomez-Benitez, Maria Reina 946097 2011 9,462 0 (86.85) Double billed (Illegal tax) Hair Spraye of N.C. 305219 2011 48,253 0 (786.03) Double billed (Illegal tax) Hill, Danny A. Jr. 267865 2010 412,729 379,800 (303.47) PTC appeal settled with taxpayer(Illegal tax) Hill, Danny A. Jr. 267865 2011 412,729 379,800 (301.00) PTC appeal settled with taxpayer(Illegal tax) Hines, Bernita 266175 2006 48,041 0 (871.36) Double billed (Illegal tax) Hines, Bernita 266175 2007 48,041 0 (864.57) Double billed (Illegal tax) Hines, Bernita 266175 2008 48,041 0 (857.02) Double billed (Illegal tax) Hines, Bernita 266175 2009 36,894 0 (519.81) Double billed (Illegal tax) Hines, Bernita 266175 2010 36,894 0 (482.46) Double billed (Illegal tax) Hines, Bernita 266175 2011 36,894 0 (445.11) Double billed (Illegal tax) Honore, Gerard 97736 2011 81,240 0 (799.76) Double billed (Illegal tax) Honore, Gerard 97736 2011 500 0 (5.38) Property sold 2010 (Illegal tax) Morrison, Joseph 171764 2011 26,792 6,070 (54.91) Incorrect owner(Illegal tax) Navitas Research, L.L.C. 305263 2011 8,845 0 (144.07) Listed in Error(Clerical error) Nicolaysen, David Lind 294576 2009 839,693 742,150 (803.40) PTC appeal settled with taxpayer(Illegal tax) Nicolaysen, David Lind 294576 2010 839,693 742,150 (803.40) PTC appeal settled with taxpayer(Illegal tax) Nicolaysen, David Lind 294576 2011 839,693 742,150 (803.40) PTC appeal settled with taxpayer(Illegal tax) Nicolaysen, David Lind 294576 2009 Deferred 839,693 742,150 (102.03) PTC appeal settled with taxpayer(Illegal tax) Nicolaysen, David Lind 294576 2010 Deferred 839,693 742,150 (94.56) PTC appeal settled with taxpayer(Illegal tax) Nicolaysen, David Lind 294576 2011 Deferred 839,693 742,150 (87.29) PTC appeal settled with taxpayer(Illegal tax) PELCO Enterprises, L.L.C. 297174 2010 260,257 250,500 (89.19) PTC appeal Final Decision (Illegal tax) May 31, 2012 thru August 1, 2012 004 Releases/refund both clerical errors illegal tax- GS 105-381 BOCC REPORT- REAL/ PERSONAL AUGUST 21, 2012 ABSTRACT ORIGINAL ADJUSTED FINANCIAL NAME NUMBER BILLING YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT PELCO Enterprises, L.L.C. 297174 2011 260,257 250,500 (89.19) PTC appeal Final Decision (Illegal tax) PELCO Enterprises, L.L.C. 297175 2010 258,058 247,500 (96.51) PTC appeal Final Decision (Illegal tax) PELCO Enterprises, L.L.C. 297175 2011 258,058 247,500 (96.51) PTC appeal Final Decision (Illegal tax) PELCO Enterprises, L.L.C. 297176 2010 258,058 247,500 (96.51) PTC appeal Final Decision (Illegal tax) PELCO Enterprises, L.L.C. 297176 2011 258,058 247,500 (96.51) PTC appeal Final Decision (Illegal tax) RAI Development Corporation 234706 2011 800 0 (14.68) Property sold prior to Jan 1st(Illegal tax) Robertson, Randy 303250 2008 2,240 0 (34.91) Mobile home sold prior to Jan 1st(Illegal tax) Robertson, Randy 303250 2009 2,090 0 (26.10) Mobile home sold prior to Jan 1st(Illegal tax) Robertson, Randy 303250 2011 1,862 0 (19.83) Mobile home sold prior to Jan 1st(Illegal tax) Sallie Holt Hrs. 306588 2011 67,900 58,900 (81.42) PTC appeal settled with taxpayer(Illegal tax) Santiago, Carmen 310217 2011 950 0 (10.05) Double billed (Illegal tax) Saucedo,Armado R. 299801 2010 2,470 0 (26.29) Sold mobile home 2009 (Illegal tax) Saucedo,Armado R. 299801 2011 2,347 0 (25.00) Sold mobile home 2009 (Illegal tax) Sentry Financial 968865 2011 1,298 290 (16.01) Double billed (Illegal tax) Simon Pure Development, L.L.C. 1002135 2011 7,857 0 (92.88) Not located in Orange Co. Jan 1st(Illegal tax) Trans America 286583 2011 6,639 0 (120.87) Not located in Orange Co. Jan 1st(Illegal tax) Total (18,224.27) May 31, 2012 thru August 1, 2012