HomeMy WebLinkAboutAgenda - 03-07-2013 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 7, 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 -2726
1
PURPOSE: To consider adoption of a resolution to release property tax values for ten (10)
taxpayers with a total of twenty -two (22) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received six 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
$29,682.05 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 -017
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
Releases /refund both clerical errors
and illegal tax - GS 105 -381
3
BOCC REPORT- REAL /PERSONAL
MARCH 7, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Bowman, William Lee
303165
2012
770
0
(13.03)
Illegal tax (Clerical error)
Carolina Springs Ltd. Partnership
211086
2011
6,500,000
6,000,000
(8,179.00)
PTC appeal settled with taxpayer (Illegal tax)
Carolina Springs Ltd. Partnership
211086
2012
6,500,000
6,000,000
(8,179.00)
PTC appeal settled with taxpayer (Illegal tax)
Cold Brook Farms
320068
2011
321,301
95,304
(2,065.84)
Double Billed, Illegal Tax
Dennis W. Ellis DDS. PA.
983103
2012
289,334
0
(5,037.42)
Double Billed, Illegal Tax
Jankowski, Robert N.
221758
2012
358,044
307,200
(466.70)
Illegal Tax
Jankowski, Robert N.
221758
2011
358,044
307,200
(466.70)
Illegal tax
Jankowski, Robert N.
221758
2010
358,044
307,200
(466.70)
Illegal Tax
Jankowski, Robert N.
221758
2009
358,044
307,200
(466.70)
Illegal Tax
Jankowski, Robert N.
221758
2008
306,549
262,610
(463.56)
Illegal Tax
Jobe, Edward
293939
2012
15,372
0
(147.14)
Double Billed, Illegal Tax
Jobe, Edward
290038
2012
32,385
0
(310.00)
Double Billed, Illegal Tax
King Jr, Erwin Thomas
254154
2009
500
0
(10.99)
Illegal tax
King Jr, Erwin Thomas
254154
2010
500
0
(9.30)
Illegal tax
King Jr, Erwin Thomas
254154
2011
500
0
(9.36)
Illegal tax
King Jr, Erwin Thomas
254154
2012
500
0
(8.70)
Illgeal tax
Pickare, Clyde U.
120761
2012
3,939
0
(37.57)
Illegal tax
Kirby, Suzanne L.
280275
2011
232,900
147,822
(764.68)
Clerical Error
Kirby, Suzanne L.
280275
2012 -2010
232,900
147,822
(781.35)
Clerical Error
Kirby, Suzanne L.
280275
2012 -2009
232,900
147,822
(781.35)
Clerical Error
Kirby, Suzanne L.
280275
2012 -2008
155,284
98,559
(606.16)
Clerical Error
Smith, Mark A
304220
2012 -2011
40,746
0
(410.80)
Clerical Error
Total
(29,682.05)
January 31, 2013 thru
February 13, 2013