HomeMy WebLinkAboutAgenda - 02-19-2013 - 5c
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date:February 19,2013
Action Agenda
Item No.5-c
SUBJECT:
Property Tax Releases/Refunds
DEPARTMENT: PUBLIC HEARING: (Y/N)No
Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
ResolutionDwane Brinson, Tax Administrator,
Spreadsheet(919)245-2726
PURPOSE:
To consider adoption of a resolution to release propertytaxvalues forsix(6)
taxpayers with a total of (12) twelvebills that will result in a reduction of revenue.
BACKGROUND:
The Tax Administration Office has received sixtaxpayer requests for release
or refund of property taxes. North Carolina General Statute 105-381(b), “Action of Governing
Body” provides that “upon receiving ataxpayer’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 thereofand 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
$4,221.67to 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
CarolinaGeneral Statute 105-381.
RES-2013-011
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION(Approval)
Whereas,
North Carolina General Statutes 105-381 and/or 330.2(b) allows for the refundand/or
releaseof taxes when the Board of County Commissioners determines that a taxpayer applying for the
release/refundhas a valid defense to the tax imposed; and
Whereas,
the properties listed in each of the attached “Request for Property TaxRefund/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 TaxRefund/Release, the
taxpayer has timely applied in writing for arefund 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 taxrefund(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 heldon
____________________, 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
Releases /refund both clerical errors
and illegal tax - GS 105 -381
3
BOCC REPORT- REAL /PERSONAL
FEBRUARY 19, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Horton, Randy T.
230056
2009
1931145
1531100
(655.06)
Clerical error
Horton, Randy T.
230056
2010
1931145
1531100
(655.06)
Clerical error
Horton, Randy T.
230056
2011
1931145
1531100
(655.06)
Clerical error
Horton, Randy T.
230056
2012
1931145
1531100
(655.06)
Clerical error
Laslo, Timothy Michael
288935
2012
101950
0
(112.78)
Not located in Orange County (Illegal tax)
Laslo, Timothy Michael
288935
2011
111894
0
(132.51)
Not located in Orange County (Illegal tax)
Laslo, Timothy Michael
288935
2010
121520
0
(137.90)
Not located in Orange County (Illegal tax)
Laslo, Timothy Michael
288935
2009
131440
0
(175.07)
Not located in Orange County (Illegal tax)
Morrissey, Michael
324402
2012
11435
11118
(4.23)
Incorrect assessment (Clerical error)
Phelps, Margaret Walker
284751
2012
581875
0
(905.50)
Voided bill in error (Clerical error)
Riley, Lenora
313396
2012
71210
0
(67.22)
Doubled billed (Clerical error)
Rodriquez, Rodrigo
324528
2011
51966
0
(66.22)
Doubled billed (Clerical error)
Total
(41221.67)
January 16, 2013 thru
January 30, 2013