HomeMy WebLinkAboutAgenda - 09-17-2013 - 5c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 17, 2013
Action Agenda
Item No. 5-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Dwane Brinson, Tax Administrator,
Spreadsheet (919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for fourteen (14)
taxpayers with a total of fourteen (14) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received fourteen 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
$35,353.78 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.
2
NORTH CAROLINA RES-2013-065
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
12013.
Clerk to the Board of Commissioners
Releases /refund both clerical errors
and illegal tax - GS 105 -381
BOCC REPORT- REAL /PERSONAL
SEPTEMBER 17, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Anderson, Leo
1020216
2013
800
0
(14.58)
Property sold in 2012 (illegal tax)
Arby's Restaurant Group, Inc
249189
2013
99,233
88,350
(180.21)
Business personal property over listed (illegal tax)
Ashlyn Davis, LLC
317863
2013
5,852
0
(96.90)
Business closed in 2012 (clerical error)
Austin Communication
312054
2013
463
0
(7.31)
Business closed in 2012 (clerical error)
CareFusion Solutions, LLC
318152
2013
1,080,842
1,080,253
(9.30)
Double billed (illegal tax)
Carolina Vascular Access Holding
1036606
2013
1,900,419
0
(33,037.65)
Located and taxed in Durham County (illegal tax)
EQ Acquisitions 2003, Inc
980023
2013
1,352
0
(13.80)
No business personal property assets located in Orange County (illegal tax)
Ervin Leasing Company
317754
2013
4,208
0
(36.10)
No business personal property assets located in Orange County (illegal tax)
Intersect, LLC
968834
2013
2,046
0
(19.06)
Business closed in 2012 (illegal tax)
Pressflex, LLC Ste. 203
289989
2012
17,501
0
(286.28)
Located and taxed in Durham County (illegal tax)
Top This UNC, LLC
1022802
2013
149,127
123,504
(465.45)
Business personal property over listed (illegal tax)
Vantage Consulting, Inc
317544
2013
930
430
(5.77)
Business closed in 2012 (illegal tax)
Wesley McAdams
255556
2013
246,517
120,600
(1,155.92)
Dwelling destroyed by fire in 2012 (illegal tax)
Wright Law Co. LPA
968697
2013
1,655
0
(25.45)
Business closed in 2012 (clerical error)
Total
(35,353.78)
August 16, 2013 thru
August 27, 2013