HomeMy WebLinkAboutAgenda - 09-05-2013 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 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 seven (7)
taxpayers with a total of eleven (11) 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
$9,975.91 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 -058
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
BOCC REPORT- REAL /PERSONAL
SEPTEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Advance Acceptance
1029208
2013
11,950
0
(188.85)
Located in Durham County (illegal tax)
AKG Thermal Systems Inc.
997666
2013
70,489
69,654
(7.17)
Property listed in error (clerical error)
Crutchfield, Frances
66085
2012
146,176
140,557
(51.02)
Correction of acreage (illegal tax)
Hicks, Barry
275518
2012
73,760
40,000
(305.39)
Documented value adjustments were not keyed in system (clerical error)
Hicks, Barry
275518
2013
73,760
40,000
(313.29)
Documented value adjustments were not keyed in system (clerical error)
Northwestern Mutual Life Insurance Co.
988831
2012
232,343
117,200
(1,773.67)
Doubled billed (clerical error)
Northwestern Mutual Life Insurance Co.
988831
2013
232,343
117,200
(2,001.70)
Doubled billed (clerical error)
Northwestern Mutual Life Insurance Co.
988830
2012
11,049,843
10,934,700
(1,773.67)
Doubled billed (clerical error)
Northwestern Mutual Life Insurance Co.
988830
2013
11,049,843
10,934,700
(2,001.70)
Doubled billed (clerical error)
Vincent Building Incorporated
129484
2013
2,550
0
(24.12)
Located in Durham County (illegal tax)
Whelan, Karen
317070
2012
168,800
0
(1,535.33)
Located in Alamace County (illegal tax)
Total
(9,975.91)
May 30, 2013 thru
August 15, 2013