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Home My WebLink AboutAgenda - 01-24-2013 - 5cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 24, 2013 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 1 PURPOSE: To consider adoption of a resolution to release property tax values for eighty -three (83) taxpayer requests that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received eighty -three (83) 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 $146,348.41 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- 2013 -002 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 , 2013. Clerk to the Board of Commissioners 3 Releases /refund both clerical errors illegal tax - GS 105 -381 BOCC REPORT- REAL/ PERSONAL JANUARY 24, 2013 NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Absolute Construction and Development 1019969 2012 3,708 0 (34.41) Not in county (Illegal tax) Alvis, John R. Etal 153101 2012 110,900 74,200 (331.98) Assessed in error (Clerical error) Botanical Garden Foundation 231880 2012 171,567 0 (1,881.05) Exempt property (Clerical error) Browning, William R. 224333 2011 230,300 172,600 (527.44) Manufactured home removed from property (Illegal tax) Browning, William R. 224333 2012 332,000 274,300 (527.44) Manufactured home removed from property (Illegal tax) Castillo, Salvador E. 316449 2012 3,700 0 (62.70) Double billed (Clerical error) CCBCC Operations, LLC 297689 2010 4,593 4,003 (5.33) Over assessed (Clerical error) CCBCC Operations, LLC 151769 2010 12,904 9,687 (52.63) Over assessed (Clerical error) CCBCC Operations, LLC 270985 2010 14,486 12,878 (24.77) Over assessed (Clerical error) CCBCC Operations, LLC 57654 2010 63,048 55,371 (113.47) Over assessed (Clerical error) CCBCC Operations, LLC 969079 2011 2,373 2,077 (3.33) Over assessed (Clerical error) CCBCC Operations, LLC 969078 2011 13,653 12,773 (8.04) Over assessed (Clerical error) CCBCC Operations, LLC 151769 2011 12,501 9,609 (47.30) Over assessed (Clerical error) CCBCC Operations, LLC 969077 2011 7,983 6,536 (12.41) Over assessed (Clerical error) CCBCC Operations, LLC 297689 2011 8,564 7,714 (7.52) Over assessed (Clerical error) CCBCC Operations, LLC 57654 2011 45,893 39,586 (93.22) Over assessed (Clerical error) CCBCC Operations, LLC 969079 2012 2,442 2,084 (4.02) Over assessed (Clerical error) CCBCC Operations, LLC 969078 2012 13,223 12,496 (6.64) Over assessed (Clerical error) CCBCC Operations, LLC 297689 2012 12,431 10,787 (14.87) Over assessed (Clerical error) CCBCC Operations, LLC 969077 2012 1,698 1,258 (3.78) Over assessed (Clerical error) CCBCC Operations, LLC 969075 2012 2,490 2,459 (0.28) Over assessed (Clerical error) CCBCC Operations, LLC 151769 2012 11,936 9,158 (45.44) Over assessed (Clerical error) CCBCC Operations, LLC 57654 2012 47,333 38,906 (129.61) Over assessed (Clerical error) CIT Communications Finance Corp. 969098 2012 35,015 19,573 (252.60) Listed in error (Clerical error) CIT Communications Finance Corp. 257942 2012 72,839 44,815 (431.02) Listed in error (Clerical error) CIT Technology Financing Services Inc. 257951 2012 169,651 141,013 (441.15) Listed in error (Clerical error) CIT Technology Financing Services Inc. 983089 2012 32,251 0 (276.71) Listed in error (Clerical error) CIT Technology Financing Services Inc. 1002425 2012 1,484 0 (14.69) Double billed (Clerical error) CIT Technology Financing Services Inc. 1002427 2012 77,397 0 (730.48) Double billed (Clerical error) Citrine Salon, LLC 318065 2010 171,201 56,259 (1,770.56) Over listed (Clerical error) Citrine Salon, LLC 318065 2011 182,607 50,821 (2,030.03) Over listed (Clerical error) Community Housing Corp. of Triangle 176137 2012 8,258 0 (90.54) Exempt property (Illegal tax) Council, Mary Elaine 82223 2012 1,640 0 (16.38) Double billed (Clerical error) D & L Farms Inc. 1 1212451 20121 18,675 0 (169.57) Double billed (Clerical error) November 22, 2012 thru January 2, 2013 *PTC = North Carolina Property Tax Commission 0 Releases /refund both clerical errors illegal tax - GS 105 -381 BOCC REPORT- REAL/ PERSONAL JANUARY 24, 2013 NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT D &L Farms Inc. 1005137 2012 29,370 29,370 (27.26) Removed LLP (Illegal tax) Dodson, Amanda 400907 2012 138,600 7,030 (1,225.71) Over assessed (Clerical error) Dolan, Randolph L. 988835 2012 500 0 (8.47) Assessed in error (Clerical error) Durham, Ruth R. Petty Hrs. 12139 2012 11,476 0 (104.90) Parcel inactive /closed (Illegal Tax) First Baptist Church of Hillsborough Inc. 988739 2012 2,066,200 0 (31,815.16) Exempt property (Illegal tax) First Baptist Church of Hillsborough Inc. 988738 2012 397,600 0 (6,214.09) Exempt property (Illegal tax) Flexcell International Corp. 211660 2012 288,230 276,424 (181.57) Change of county (Illegal tax) Florence, Judy Kimbro 139303 2011 10,789 0 (106.86) Double billed (Clerical error) Hawks, V. Emmett 943058 2012 637 0 (5.94) Double billed (Clerical error) Horton, Randy T. 279753 2009 294,894 264,646 (494.80) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 279753 2010 294,894 264,646 (494.80) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 279753 2011 294,894 264,646 (494.80) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 279753 2012 294,894 264,646 (494.80) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 42615 2009 296,118 216,219 (1,306.98) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 42615 2010 296,118 216,219 (1,306.98) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 42615 2011 296,118 216,219 (1,306.98) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 42615 2012 296,118 216,219 (1,306.98) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 230056 2009 219,774 193,145 (435.59) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 230056 2010 219,774 193,145 (435.59) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 230056 2011 219,774 193,145 (435.59) Per final decision - PTC* appeal (Illegal tax) Horton, Randy T. 230056 2012 219,774 193,145 (435.59) Per final decision - PTC* appeal (Illegal tax) IBM Corp. 34553 2012 97,505 434 (1,564.20) Over assessed (Clerical error) IBM Corp. 968952 2012 96,291 433 (1,624.93) Over assessed (Clerical error) Jordan, James W. Etal 988767 2012 289,500 11,823 (2,445.24) Over assessed (Clerical error) Jordan, James W. Etal 988768 2012 322,300 56,507 (2,476.38) Over assessed (Clerical error) Kennedy, Lisa 303358 2008 1,000 0 (16.19) Double billed (Clerical error) Kennedy, Lisa 303358 2009 1,000 0 (12.91) Double billed (Clerical error) Kennedy, Lisa 303358 2010 1,000 0 (11.07) Double billed (Clerical error) Kennedy, Lisa 303358 2011 950 0 (10.83) Double billed (Clerical error) Kennedy, Lisa 303358 2012 950 0 (9.91) Double billed (Clerical error) Lever, John 263383 2008 3,390 0 (51.07) Not the owner (Clerical error) Lopez, Ricardo 298572 2010 2,850 0 (31.32) Double billed (Clerical error) McChesney, Duncan G. 209853 2011 325 0 (6.01) Not the owner (Clerical error) Mitchell, Hulin Detroi 1 9553031 20121 4,090 0 (41.91) Double billed (Clerical error) November 22, 2012 thru January 2, 2013 *PTC = North Carolina Property Tax Commission 5 Releases /refund both clerical errors illegal tax - GS 105 -381 BOCC REPORT- REAL/ PERSONAL JANUARY 24, 2013 NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Neal's Deli 316503 2012 72,769 67,082 (1,097.33) Over assessed (Clerical error) Parker, Donald 294932 2010 2,510 0 (27.59) Double billed (Clerical error) Pasley, D. Scott 952641 2012 254,600 0 (2,360.11) Parcel inactive /closed (Illegal Tax) Select Physical Therapy #41145 1002553 2012 456 456 (0.75) Penalty in error (Clerical error) Timberlyne TC Properties, LLC 952949 2011 13,944,100 12,000,000 (29,946.91) PTC* appeal settled with taxpayer (Illegal tax) Timberlyne TC Properties, LLC 988833 2012 13,922,900 11,981,800 (29,900.70) PTC* appeal settled with taxpayer (Illegal tax) Town of Chapel Hill 988313 2012 393,629 0 (6,558.95) Exempt property (Illegal tax) Town of Chapel Hill 988312 2012 340,003 0 (5,595.81) Exempt property (Illegal tax) US Bank National Association 313459 2012 23,752 23,655 (1.55) Over assessed (Clerical error) Wade Parrish 28078 2012 1,877,600 1,829,400 (454.80) Assessed in error (Clerical error) Wagoner, Deborah 135731 2012 43,214 869 (380.51) Over assessed (Clerical error) Whitfield, James 987642 2012 153,771 4,381 (1,351.38) Over assessed (Clerical error) Whitfield, James 987643 2012 60,156 2,391 (522.54) Over assessed (Clerical error) Whitfield, James 987644 2012 56,137 4,119 (470.55) Over assessed (Clerical error) Wray, Robert E. 269475 2011 519,400 482,000 (576.11) Exempt item (Illegal tax) Total 146, 348.41 November 22, 2012 thru January 2, 2013 *PTC = North Carolina Property Tax Commission