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Home My WebLink AboutRES-1999-035 Resolution approving Application for Property Tax Exemption for 1998 - UCC Living Centers Inc. 2a NORTH CAROLINA ORANGE COUNTY EXEMPT STATUS RESOLUTION Whereas,North Carolina General Statutes 105-282-1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period,and Whereas, good cause has been shown as evidenced by the information packet provided,and Whereas, the County Commissioners have determined that the applicants could have been approved for 1998 had applications been timely. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 1998 are so approved as exempt. Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: Ayes: /Commissioners / Noes: I,Beverly A.Blythe,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,thi�day of Saje e, 1991. Clerk to the oard of Comm' Toners • l a!•1?t1) vt�il 4 APPLICATION FCR PROPERTY TAX EXEMPT1CN county Orange Town or City Carrboro Owner UCC Living Canters Tncnj=r;;t-eri Address 100 Leonard Avenue Netrtinn b1c 28658 (street or Route) (Town) (State) (Zip Coda) 4V5 Sm r_ 1. Tract #756002, plN• 9778-70-8322, Chanel Hill, '_JC_27516 z Location a(Property T �( nvizltUCT*10NS Under the provisions or G. S. 105-2112.2 every owner of property claiming exemption at exclusion from property rases must damonstrato that the property mesu the statutory reauiromenta for exemption or classification. Gaims for taseeption or exclu- sion must be fled with the tax supervisor of the county in which the property is located. (acs revene side) Ciaima(or exemp. tion should include all land and improveseeots and personal property situated.thereon and conpiets io(ormatioa ragarding iu use. The undersigned owner or authorized representative hereby petitions for exemption of the following described prop- erty: 2. Give complete description of property: Land A 914 A rpet Improvements: 41 Bedroom anarttnent building — p t:(-nry 14,746 arn»re Feet Tow income elderly housincr Personal Property: 3. List and explain the purposes for which the property is used: Land: Low income elderly housinct Improvements: same as above Personal Property: �. If any organization other than the owner uses the property, give the name of the organization. full particulars regarding its use of the' roperty and the amount of any income received for such use. Not applicable S. Give 'your estimate of the true value 6. List the insurance value of the property: in money_ of the QroQerty Land 7.13.700.00 zzzxzzzzzzxzz:.zzzzzzzzzzzzzzzzzxzzzzzz lmprovertents _1 ,795,31-?-00 Personal Property: 01631.00 6. Upon what uses or purposes do you base this claim for exemption? Charitable QS); Religious ( % Educational ( ); Literary ( ); Scientific ( ); Other 7. Give the specific statutory authority upon which this properly is claimed as exempt: G.S. 105-278.6 (a)(8) and 24 C.F.R. & 202 et s_ (Full tens of all exemption and classiitcation statutes are available at the office of the county tax supervisor.) AFFIMAMOtN Under Penalties prescribed by law,I berebT affirm that to the best of my ttoowledge sad belief,the statements and infotmatien in this application are true and correct,and are made fey the pas an of esamptia[ property hereia des on'bad f atioo. Srsaatase of owner of sathortxed rtpreseataave Co-Chairman 560-1134 Title Telephone\o. APPELLATE DEFENDER Fax:919-560-5288 Apr 23 '99 14:39 P. 01/03 4 300 Reade Road Chapel Hill, NC 27516 919.929.9655 April 23, 1999 Mr.John Smith Ora, ty Tax Assessor ce Post& Box 8181 Hillsborough,North Carolina 27278 Re: UCC L'ivin ;g,,In (Covenant lace) No. 756002 Dear Mr.Smith: I ,writing on behalf of UCC Living Centers,Inc.to request the County to exempt Covenan Place property taxes for 1998. U wing Centers, Inc. operates a Section 202 apartment building (Covenant Place) o the property at issue. The forty units are reserved for persons at least 62 years old,who tarn no wore than fifty per cent of the median income for the County. Therefore, this property qualf6es for the 5e6 105-27&6(a)(8) exemption. W didtnot file our Application for Exemption until July.9, 1998. The reason for the late was that UCC Livuig Centers, Inc., a non-profit co ration formed solely for the purpose f pvic this low income housing, was advisedby its counsel that it did not need to 4e an Applic saion until the property was "placed in service." I am enclosing a copy of the letter from our attorney, dated April 1, 1996. We relied on this advice, and thus our Applicatipn was late. We hope and believe this good with reliance on our professional counsel sufficient good cause to justify approval of our late Applicatiom Tbank you very much for your consideration of this matter, and please call me if you require r information. Sincerely, Malcolm Ray Hunter, r. Co-Chair UCC Living Centers,Inc. Enclosure cc: Mr.Wilmer Brown PPPELLATE DEFENDER Fax:919-560-3288 Apr 23 '99 14:39 P.02iO3 d-23-1999 11 :33AM FROM &db I2 j la�t& 5 THr. P—ANKs LAw FtitM. PA. AT110MlNCT2 A040 C0VVd6tb0pS AT LAW jLftj4MT6CwI SQVAAt PC* W. PUNY STA[LT. iWIVIL 24.19 iCL SM 766 IDVPMAM, NORTH CARCUMA 27706 i+iRwoO 1ANRi �.- w.�� sa.se ARTAN G wA00KL6 (94e) 44244", W►wTAL MUM OW06DO W S7f1MA1+�i C waNp rye (&IQ 642•=OW K W. wwrW deter. lurta SN iMRCNa JON &ere wet am .tai IY�b6M, wArM Y�04W Y�aR APrfi 11 19% Oka] ... d»q 0!0 eras Tye Huateri Co-Clair Nancy Atwairer, Co-Chair UCC Living Cars. Inc. 300 Meredith Ddw, Suite 200 Durham, NQ 27713 Re., ; Tex F.xeatption Dear Tye as d Nana►. You I Ian tequeated that I provide you with an opinion as to the real and personal property tax coasegaeWa of UCC Living C.enurs, Inc. ("UCC") g and developing real pro in the MY of Carrbo% the County of Orange, Staff of Nortb Carolina for the purpose �f building a IVM Sew =project to be known as VCC Lividg Cmtters". For pu:paso� of rendsrias this opinion, I bays reviewed the Articles of Incorporation, By- Laws, Orgajizational Mutes, HUD Nati$aawa of Seleatioa fdr a SeW= 202 Fund Reservation dated September 29, 1945,applicable North Carolina General Statutes and such other doewmenss and laws as I have deemed appropriate to the rendering of t� opinion. Based spon.zW review of the bregoias documents and upon the assumption that the real and persaiW property of UCC w01 be used for Life purposes set fortB in its ArdeJes of Incorpora I am -of the opinion that UCC LivjAg Center will meet the criteria for womption ad valorem tam upon its real and personal property sunder North Carolina General Stn ?,�01-il-05*278.6(x)(8). Said statute exempts non-profit corporatiou when their real grope at ua*and exclusiv*occupied and used,and when their personal property is entirely ompletely used for the c4atritable purposes out bed in the statutes. It is my opinion MMI UCC and UCC Uving.Center will meet the charitable purposes outlined in,the SWUM. Aftem the property has been placed in serYiet. UCC should Me for the tax exeutption with the Orrago County Tao;Assessor's office. Epee the exemption has been ganttd. UCC well bave Wo obHptkm to file annually for said exemoon canape in the following • APPELLATE DEFENDER Fax:919-560-3288 Rpr 23 '99 14:39 P,03/03 A-23-1999 1 1 :33AM r KAJM �o/G•w r 6 » acquired or im rovemena are added or removed nece t new or adde is we valuation-of the prop",or(u) there is a cbaoge am re>atoved necessitating a chaag noas or eli of UCC. the use of the propeny or the q>�m • gfb� Sincaxe . B¢aks R THE FM Cra eu