HomeMy WebLinkAboutAgenda - 09-18-2012 - 5c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 18, 2012
Action Agenda
Item No. 5-c
SUBJECT: Property Tax Releases and/or Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) 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 forty (40)
requests for property tax release and/or refund.
BACKGROUND: The Tax Administration Office has received forty (40) 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
$13,662.40 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-2012-080
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 18, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Acker,G.Norman 201737 2011 3,180 0 (53.28) Not in Orange County January 1st(Illegal tax)
Azzu,Joseph N 216581 2012 268,274 195,000 (662.84) PTC appeal settled with taxpayer(Illegal tax)
Azzu,Joseph N 216581 2011 268,274 195,000 (662.84) PTC appeal settled with taxpayer(Illegal tax)
Azzu,Joseph N 216581 2010 268,274 195,000 (662.84) PTC appeal settled with taxpayer(Illegal tax)
Chapel Hill Opthamology 34004 2011 359,986 204,932 (2,373.05) Property listed in error(Illegal tax)
Daniel Boone Shell 10158 2012 62,156 1,139 (938.44) Over listed-TMA error(Clerical error)
Fashion Tailors 286468 2012 13 990 890 (214.28) Over listed-TMA
. ( ) M error(Clerical error)
First Citizens Bank Leasing 317840 2011 43,688 5,499 (651.45) Double billed(Hegel tax)
First Citizens Leasing Dept. 140562 2011 212,368 112,899 (2,077.34) Double billed(Ilegal tax)
Fowler,Norman 242187 2012 363,800 350,900 (198.71) Double billed (Ilegal tax) _
Fre and Mel Inc American Hero 289464 2012 40,913 0 (629.24) Business sold 2011-TMA error(Clerical error)
Jenkins,Michael 316718 2011 810 0 (10.52) Not in Orange County(Illegal tax)
Matt Phillips State Farm 297314 2011 61,680 16,484 (763.86) Over listed-TMA error(Clerical error)
Matt Phillips State Farm 297314 2012 39,827 10,746 (447.96) Over listed-TMA error(Clerical error)
Movie Cube,Inc. 979997 2011 19,973 0 (358.94) Not in Orange County(Illegal tax)
Panaderia Y Pasteleria Pahuatlan#3 319106 2011 59,830 1 (1,104.69) Double billed(Ilegal tax) _
Ryan Michael G.PDK 195475 2012 6,158 4,649 (23.24) Expempt items(Clerical error)
Saleswip,LLC 983101 2011 9,595 0 (88.30) Not in Orange County(Illegal tax)
Stephens,Clifton 310786 2012 45,700 32,900 (117.00) PTC appeal settled with taxpayer(Illegal tax)
Stephens,Clifton 310786 2011 45,700 32,900 (117.00) PTC appeal settled with taxpayer(Illegal tax)
TCP Leasing, nc.
g 265402 2012 31,576 0 (486.40) Processed in error-TMA error(Clerical error)
Travis,Jimmy 248468 2012 349,410 343,300 (55.27) Deck listed in error(Illegal tax)
Travis,Jimmy 248468 2011 345,097 343,300 (16.25) Additional value reduction due to miscalculation(Clerical error)
Travis,Jimmy 248468 2010 345,097 343,300 (16.25)Additional value reduction due to miscalculation(Clerical error)
Travis,Jimmy 248468 2009 345,097 343,300 (16.25) Additional value reduction due to miscalculation(Clerical error)
Underwood,James L. 1005532 2012 950 0 (8.54) Billed on incorrect abstract(Illegal tax)
Underwoods Tree and Landscaping Service 222705 2011 43,989 34,089 (128.25) Over listed-TMA error(Clerical error)
Wade,Jonathan D. 205794 2012 131,243 1,187 (118.72) Late list penalty incorrectly assessed(Illegal tax)
Ward,William Craig 992978 2012 1,680 5001 (22.24) Over assessed(Clerical error)
Wavoka, Inc. 975252 2011 4,135 0 (44.96) Not in Orange County(Illegal tax)
White,Larry William Jr 202415 2012 9,595 959 (74.94) Keyed wrong value(Clerical error)
Woods,Robert 320608 2012 4,020 0 (36.75) Double billed (Ilegal tax)
Woods,Robert T. 303403 2012 5,160 0 (55.55) Double billed(Ilegal tax)
Woods,Robert T. 303403 2012 4,020 0 (36.75) Mobile home sold(Illegal tax)
Zogs Pool 957217 2011 3,750 0 (1.38) Double billed(Ilegal tax)
Zogs Pool 957217 2010 3,000 0 (62.22) Double billed(Ilegal tax)
Zogs Pool 957217 2009 3,000 0 (67.41) Double billed(Ilegal tax)
Zogs Pool 957217 2008 3,000 0 (85.54) Double billed(Ilegal tax)
Zogs Pool 957217 2007 3,000 0 (85.21) Double billed(Ilegal tax)
Zogs Pool 957217 2006 3,000 0 (87.70) Double billed(Ilegal tax)
Total $ (13,662.40)
August 16, 2012 thru August 28, 2012