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Home My WebLink AboutAgenda - 09-06-2012 - 5d ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 6, 2012 Action Agenda Item No. 5-d SUBJECT: 2012 Property Tax Releases 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 thirty- nine (39) requests for property tax release. BACKGROUND: The Tax Administration Office is requesting thirty-nine (39) releases for 2012 property taxes billed in error. These bills, save one, were created on parcels that were closed or otherwise inactive. The single bill that is not in that category is a bill whose 2012 value should have been lowered per NC Property Tax Commission Consent Order, but was not due to a clerical error. 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 releases for the current fiscal year. FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of $57,074.19 to the County, municipalities, and special districts. The Tax Assessor recognized that releases could impact the 2012 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 releases in accordance with North Carolina General Statute 105-381. 2 NORTH CAROLINA RES-2012-072 ORANGE COUNTY 2012 REFUND/RELEASE RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-381 and/or 330.2(b)allows for the refund and/or release of 2012 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 3 Releases-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 CLERK DATE Bass, Joel 218271 2012 8,216 0 (74.60) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Bass, Nellie M. 100593 2012 111,553 0 (1,069.90) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Bettman, William H. 259628 2012 255,193 0 (2,425.20) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Blacknell, Kari 257103 2012 97,084 0 (938.52) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Bottesch, Sharon E. 251591 2012 113,009 0 (1,105.73) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Burnette, Nellie Bass 126890 2012 6,907 0 (62.71) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Case, Martin Wendell 261083 2012 326,710 0 (3,088.87) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Cook, Robert W. 275144 2012 284,859 0 (2,700.49) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Cummins, Timothy L. 234033 2012 361,894 0 (3,415.38) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Drake, Richard E. 52227 2012 849 0 (7.87) Parcel Inactive/Closed (Illegal tax) LSJ 8/28/2012 Gilliland, Martha K. Hrs. 281994 2012 9,435 0 (85.67) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Graham, Sara Lindsay 210883 2012 241,908 0 (2,301.91) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Graves, Geraline G 276234 2012 42,108 0 (439.34) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Hazel, Richard Forest Jr. 159302 2012 66,576 0 (604.51) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Hughes, James S. 223461 2012 306,997 0 (2,905.93) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Jones, Honey J 268354 2012 323,204 0 (3,056.33) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Lasley, Kevin A 276185 2012 49,486 0 (506.33) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Lasley, Larry A 275845 2012 139,034 0 (1,319.43) Parcel Inactive/Closed (Illegal tax) LSJ 8/23/2012 Lasley, Neal S 177301 2012 127,987 0 (1,219.12) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Lloyd, H Wayne 178921 2012 321,103 0 (3,036.83) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Lloyd, M Shane 222175 2012 268,610 0 (2,549.70) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Nicholson, Mary Karen 241134 2012 275,963 0 (2,617.93) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Error in value update from PTC Consent Order Nicolaysen, David 294576 2012 839,700 742,150 (895.42) (Clerical error) NF 8/23/2012 Obrian, Kathryn V. 275968 2012 283,162 0 (2,684.74) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Oliver, Penny S 190509 2012 21,577 0 (195.92) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Oliver, Penny S Watkins 97432 2012 108,771 0 (1,044.65) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Parsons, Darrel 316959 2012 21,549 0 (252.66) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Peifer, Mark Alan 221427 2012 127,848 0 (1,186.43) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Peifer, Mark Alan 172931 2012 347,340 0 (3,280.32) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Robinson, Roger E. 264368 2012 351,062 0 (3,314.85) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 August 16, 2012 thru August 23, 2012 4 Releases-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 CLERK DATE Rodriguez, Rufino 289200 2012 8,214 0 (74.59) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Rodriguez, Rufino 289198 2012 99,453 0 (960.04) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Rodriguez, Rufino 289199 2012 4,407 0 (40.01) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Rodriguez, Rufino 289197 2012 14,565 0 (132.25) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Teixeira, Alexandra 316061 2012 237,676 0 (2,262.63) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Tripp, Terrell Ray 184620 2012 242,583 0 (2,308.17) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Watkins, Betty C 181234 2012 108,100 0 (1,038.55) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Watkins, Brice 15149 2012 133,488 0 (1,269.07) Parcel Inactive/Closed (Illegal tax) LSJ 8/22/2012 Zimmerman, Susan 987903 2012 64,826 0 (601.59) Parcel Inactive/Closed (Illegal tax) LSJ 8/20/2012 Total (57,074.19) August 16, 2012 thru August 23, 2012