HomeMy WebLinkAboutAgenda - 12-03-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 3, 2012
Action Agenda
Item No. 5 -c
SUBJECT: Property Tax Releases /Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
(919) 245 -2109
PURPOSE: To consider adoption of a resolution to release property tax values for twelve (12)
tax notices which require a property tax release and /or refund that will result in a reduction of
revenue.
BACKGROUND: The Tax Administration Office has received twelve (12) requests from
taxpayers for release or refund of property taxes. 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 and refunds for the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$41,700.15 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 release /refund requests in accordance with North
Carolina General Statute 105 -381.
NORTH CAROLINA RES- 2012 -106
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
3
Releases/refund both clerical errors illegal tau-GS 105381 BOCC REPORT- REAL/PERSONAL
DECEMBER 3, 2012
NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT
Orange Tennis Shop,LLC. 968846 2012 30 0 (0.46) Business closed prior to January 1,2012(Illegal tax)
Lever,John Jr. 263383 2009 3,170 0 (38.15) Doubled billed(Illegal tax)
Lever,John Jr. 263383 2010 2,970 0 (30.19) Doubled billed(Illegal tax)
Lever,John Jr. 263383 2011 2,822 0 (29.16) Doubled billed(Illegal tax)
Lever,John Jr. 263383 2012 2,760 0 (26.05) Doubled billed(Illegal tax)
Hernandez,Edgar 1011862 2012 11,986 0 (203.09) Doubled billed due to name error(Clerical error)
Kimrey,Ervin Jr. 320478 2012 18,200 0 (1,456.11) Incorrect owner(Illegal tax)
Kimrey,Ervin Jr. 320476 2012 9,953 0 (99.04) Incorrect owner(Illegal tax)
Alberto Jesus Sagastume-Leiva 999931 2012-2011 4,840 0 (52.74) Double billed due to name error(Clerical error)
Alberto Jesus Sagastume-Leiva 999931 2012 4,840 0 (52.74) Double billed due to name error(Clerical error)
Hollowell,Susan G. 1005547 2012 407,000 306,734 (900.99) Property should be billed at present-use value for 2012
University of North Carolina Hospitals at Chapel Hill 988773 2012 2,523,500 0 (38,811.43) Exempt property for 2012(Illegal tax)
Total 41 700.15
November 1,2012 thru November 13,2012