HomeMy WebLinkAboutAgenda - 12-11-2012 - 5d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 11, 2012
Action Agenda
Item No. 5-d
SUBJECT: Property Tax Releases/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 tax values for thirteen (13)
taxpayer requests that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received thirteen (13) taxpayer requests 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 refunds
for the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$2,708.71 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.
2
NORTH CAROLINA RES-2012-110
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
3
Releases/refund both clerical errors illegal tax- GS 105-381 BOCC REPORT- REAL/ PERSONAL
DECEMBER 11 , 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Beckman Coulter, Inc. 191664 2012 67,216 64,372 (43.60) Over assessed (Clerical error)
Chapel Hill Custom Tile 267805 2012 1,929 0 (29.71) Listed in error(Clerical error)
Crossfit Local, LLC 1012019 2011 24,085 24,085 (20.66) Penalty in error(Clerical error)
Great America Leasing Corporation 313022 2012 38,812 29,928 (136.64) Double billed (Clerical error)
Great America Leasing Corporation 248238 2012 147,498 91,022 (869.96) Double billed (Clerical error)
Great America Leasing Corporation 271272 2012 2,468 0 (37.96) Assessed in error(Clerical error)
King, Laur 321061 2012 8,400 0 (76.78) Mobile home repossed in 2010 (Clerical error)
Marlin Leasing 249709 2011 49,869 47,285 (39.80) Over assessed (Clerical error)
Marlin Leasing 317796 2011 23,277 21,077 (19.88) Over assessed (Clerical error)
Post, Debra 294947 2012 3,781 0 (38.59) Listed in error, double billed (Clerical error)
Taylor, Virginia 988775 2012 950 0 (9.55) Mobile home sold (Clerical error)
Volpe, Mark 126375 2012 77,386 1,597 (692.79) Present Use Value not used (Clerical error)
Volpe, Mark 126375 2011 77,386 1,597 (692.79) Present Use Value not used (Clerical error)
Total (2,708.71)
November 14, 2012 thru
November 21, 2012