HomeMy WebLinkAboutAgenda - 09-06-2012 - 5c ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 6, 2012
Action Agenda
Item No. 5-c
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 seven (7)
requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received seven (7) 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
$345.17 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.
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NORTH CAROLINA RES-2012-071
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
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Releases/refund both clerical errors illegal tax- GS 105-381 BOCC REPORT- REAL/ PERSONAL
SEPTEMBER 6, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Babberman, Bobby Dean 316611 2009 2,310 0 (37.55) Double billed (Illegal tax)
Babberman, Bobby Dean 316611 2010 2,160 0 (31.92) Double billed (Illegal tax)
Babberman, Bobby Dean 316611 2011 2,052 0 (32.09) Double billed (Illegal tax)
Chang, Charlie 952696 2011 950 0 (8.59) Double billed (Illegal tax)
Foundation for a Sustainable Community, Inc. 975254 2011 11,924 0 (196.99) Exempt Property(Illegal tax)
Toledo, Daniel 324066 2011 950 0 (10.19) Double billed (Illegal tax)
Wade, Felicia 324063 2012 2,798 0 (27.84) Listed in Error(Clerical error)
Total (345.17)
August 2, 2012 thru August 15, 2012