HomeMy WebLinkAboutAgenda - 11-08-2012 - 5c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 8, 2012
Action Agenda
Item No. 5-c
SUBJECT: 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 for seventy-three
(73) taxpayer requests that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received seventy- three (73) 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
$101,180.25 to the County, municipalities, and special districts. The Tax Assessor recognized
that any 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 release requests in accordance with North Carolina
General Statute 105-381.
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NORTH CAROLINA RES-2012-093
ORANGE COUNTY
REFUND/RELEASE RESOLUTION(Approval)
Whereas,North Carolina General Statutes 105-381 andlor 330.2(b)allows for the refund andlor
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
releaselrefund has a valid defense to the tax imposed; and
Whereas,the properties listed in each of the attached"Request for Property Tax RefundlRelease"
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 RefundlRelease,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 Properly Tax RefundlRelease.
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
NOVEMBER 8, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Alltel Communications DBA Verizon Wireless 318161 2012 293,829 169,709 (1,107.58) Double billed(Illegal tax)
Armacell, LLC. 248227 2012 12,122,735 12,106,363 (140.48) Over assessed(Clerical error)
Ashley, Irene 98392 2012 113,742 81,998 (287.15) Over assessed(Illegal tax)
Blake, Lisa 400906 2012 138,600 6,961 (1,226.35) Present-Use Value ratherthan Market Value(Clerical error)
Blockbuster Video#37096 163871 2012 73,390 - (1,130.51) Double billed(Illegal tax)
CIT Communications Finance Corporation 969095 2012 74,415 53,989 (329.13) Over assessed(Illegal tax)
CIT Technology Financing Services, Inc. 969096 2012 794 729 (0.62) Over assessed(Illegal tax)
CIT Technology Financing Services, Inc. 257952 2012 14,783 4,022 (176.02) Over assessed(Illegal tax)
Citrine Salon, LLC. 318065 2012 159,624 43,444 (1,789.63) Listed in error(Clerical error)
First Citizens Bank Leasing 317840 2011 5,499 - (92.87) Double billed(Illegal tax)
GE Business Financial Services, Inc. 317572 2011 2,870,541 - (44,217.81) Double billed(Illegal tax)
GE Capital Capital Corp. 1011956 2012 105,651 105,651 (162.74) Late penalty adjustment(Illegal tax)
GE Capital Information Tech Solutions 1004950 2012 86,876 85,989 (13.64) Double billed(Illegal tax)
GE Capital Information Tech Solutions 1012014 2012 33,797 30,706 (99.68) Listed in error(Clerical error)
GE Capital Information Tech Solutions 1011974 2012 51,558 39,869 (271.45) Over assessed(Clerical error)
GE Capital Information Tech Solutions 1012006 2012 2,103 2,103 (3.24) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012012 2012 3,038 3,038 (4.90) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011989 2012 3,064 3,064 (4.72) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011978 2012 3,557 3,557 (5.82) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012017 2012 5,040 5,040 (7.76) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012011 2012 5,194 5,194 (8.01) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011990 2012 5,534 5,534 (8.52) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011987 2012 6,182 6,182 (9.51) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012013 2012 6,545 6,545 (10.08) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011986 2012 9,647 9,647 (14.87) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012010 2012 9,710 9,710 (14.96) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012005 2012 10,080 10,080 (15.53) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012009 2012 10,120 10,120 (11.38) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012008 2012 12,819 12,819 (11.77) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011983 2012 16,603 16,603 (25.58) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011980 2012 16,701 16,701 (25.73) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011970 2012 18,458 18,458 (28.44) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1012007 2012 19,406 19,406 (29.90) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011971 2012 22,879 22,879 (35.24) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011972 2012 47,128 47,128 (72.60) Penalty in error(Illegal tax)
GE Capital Information Tech Solutions 1011969 2012 2,520,555 2,520,555 (3,882.66) Penalty in error(Illegal tax)
GE Equip Small Ticket LLC 1012015 2012 11,852 11,852 (18.25) Penalty in error(Illegal tax)
Graybar Financial Services LLC 1002445 2012 1,553 - (25.02) Assessed in error(Clerical error)
Graybar Financial Services LLC 1002444 2012 11,350 - (185.66) Assessed in error(Clerical error)
Harris,James L. 13918 2012 149,300 85,335 (637.80) Billed in error(Clerical error)
Hernandez-Arroyo, Ciro 323362 2010 3,050 - (79.61) Double billed(Illegal tax)
Hernandez-Arroyo, Ciro 323362 2011 2,898 - (30.11) Double billed(Illegal tax)
Hernandez-Arroyo, Ciro 323362 2012 2,650 - (26.76) Double billed(Illegal tax)
Honore, Gerard 97736 2012 81,240 - (745.70) Double billed(Illegal tax)
Honore, Gerard 97736 2012 500 - 5.05 Double billed Ille al tax
September 27, 2012 thru October 18, 2012
4
Releases/refund both clerical errors illegal tax-GS 105-381 BOCC REPORT- REAL/ PERSONAL
NOVEMBER 8, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
IV Enterprises, Inc 968762 2012 13,114 889 (188.32) Listed in error(Clerical error)
IV Enterprises, Inc 968762 2011 14,980 1,131 (213.33) Listed in error(Clerical error)
Kiger, Pattie Moore 400882 2012 3,959,800 196,580 (33,816.29) Present-Use Value rather than Market Value(Clerical error)
Lunsford, Donna E Trustee 311845 2012 300,853 92,243 (1,886.18) Late Present-Use Value Application(Illegal tax)
Martine,John B 285258 2011 1,200 - (21.87) Property not owned January 1,2010(Illegal tax)
Martine,John B 285258 2010 1,200 - (21.77) Property not owned January 1,2011 (Illegal tax)
May, Danny 310206 2012-2010 4,330 - (46.79) Double billed(Illegal tax)
May, Danny 310206 2012-2011 4,114 - (44.90) Double billed(Illegal tax)
McAdoo, Lisa Ann 249131 2012 5,850 - (58.82) Property not owned January 1,2012(Illegal tax)
Meadwestvaco Healthcare Packaging 5686 2012 16,988,614 16,902,295 (706.30) Over assessed(Clerical error)
Melton, Robert Eugene 230627 2012 36,964 - (337.89) Billed in error(Clerical error)
Monez, Eduardo J 943067 2012 1,110 - (11.20) Double billed(Illegal tax)
Noell, Shamika 1002198 2012 1,000 - (10.06) Double billed(Illegal tax)
Payne,Tiffany 943287 2012 1,210 - (12.21) Double billed(Illegal tax)
Pepsico Sales Inc 312877 2012 1,251 1,251 (2.05) Penalty in error(Clerical error)
Petty, Roy 995248 2012 12,659 500 (122.25) Over assessed(Clerical error)
Ramirez, Ramon 1002136 2009 3,461 - (74.65) Property not owned January 1,2009(Illegal tax)
Ramirez, Ramon 1002136 2010 3,296 - (65.99) Property not owned January 1,2010(Illegal tax)
Ramirez, Ramon 1002136 2011 3,140 - (56.86) Property not owned January 1,2011 (Illegal tax)
Riggsbee, Carol Joan 137142 2012 13,541 - (125.66) System error, HE was removed and should not have been(Illegal tax)
Terell, Christopher M. 988817 2012 81,800 12,744 (643.33) Present-Use Value ratherthan Market Value(Clerical error)
Tilleys Farm LLC 263367 2,012 1,217,610 733,975 (5,399.30) Present-Use Value ratherthan Market Value(Clerical error)
T-Moblie South LLC 319220 2012 11,139 - (101.82) Double billed(Illegal tax)
Trojan Real Estate Inc 285791 2012 3,776 - (58.16) Assessed in error(Clerical error)
US Bank National Association 202220 2012 4,165 1,376 (25.23) Over assessed(Clerical error)
US Bank National Association 313459 2012 29,178 23,752 (87.44) Over assessed(Clerical error)
US Bank National Association 313460 2012 260,684 260,283 (6.17) Over assessed(Clerical error)
White, Larry Williams Jr 202415 2012 500 - (4.57) Property not owned January 1,2012(Illegal tax)
Total 101,180.25
September 27, 2012 thru October 18, 2012