HomeMy WebLinkAboutAgenda - 02-18-1997 - 8g ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No.
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 18, 1997
SUBJECT: Authorization to Extend Property Tax Listing Period
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DEPARTMENT : Assessor's Office PUBLIC HEARING: YES NO X
ATTACHMENT(S): BUDGET AMENDMENT
None NEEDED: YES NO
INFORMATION CONTACT:
John Smith, Jr., Assessor, ext 2101
TELEPHONE NUMBER
Hillsborough 732-8181
Chapel Hill 968-4501
Mebane 227-2031
Durham 688-7331
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PURPOSE: To consider delegating authority to the Assessor for granting extensions for filing
property tax listing forms.
BACKGROUND: North Carolina General Statutes(NCGS) Chapter 105-307 lays out the rules for
listing of property subject to ad valorem taxation. In part,the statute reads that"The period during
which property is to be listed for taxation each year shall begin on the first business day of the month
of January and,unless extended as herein provided shall continue through the month of January."
The statute permits the Board of Commissioners to grant individual extensions of the listing period, or
to delegate to the County Assessor the authority to grant extensions. Extensions granted under this
paragraph shall not extend beyond April 15.
The vast majority of Orange County taxpayers have no need to list taxes since most do not own
personal property that requires annual listing. However, some individuals who are required to list
annually have reported that they had not received their listing forms for 1997. The Assessor's staff has
mailed these forms and listed the taxes,but have concerns that a few taxpayers may not have listed yet
since they may not have received the appropriate form. In these few cases,the Assessor prefers not to
require late listing.
RECOMMENDATION: The Manager recommends that the board delegate the authority to grant
property tax listing extensions to the Assessor.